This article evaluates the Current US income tax regime governing intellectual property by focusing on the traditional principles of tax policy - tax fairness and efficiency. It highlights the shortcomings of the current tax system in fulfilling both of these tenets.
Brooklyn Law Review
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Equity and Efficiency in Intellectual Property Taxation,
Brook. L. Rev.
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/56