Document Type
Article
Publication Date
4-2008
Abstract
This article explores whether exceptions from Asset-capitalization and rational tax depreciation rates are justified to reflect the realities of today's segmentation of the innovation market. The authors argue that the federal tax subsidy for innovation should not be limited to initial research, but should be expanded to cover desirable acquisitions in order to achieve optimal innovation outcomes and enhanced economic growth.
Publication Title
American University Law Review
Volume
57
Issue
4
Article Number
1038
First Page
775
Last Page
820
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Acquiring Innovation,
57
Am. U.L. Rev.
775
(2008).
Available at:
https://digitalcommons.mainelaw.maine.edu/faculty-publications/40