The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?

Authors

Xuan-Thao Nguyen, Southern Methodist University School of Law
Jeffrey A. Maine, University of Maine School of Law

Document Type

Article

Publication Date

2011

Abstract

An important issue deserving scholarly attention concerns the proper role of the federal tax system in achieving intellectual property law's innovation objectives. The article traces the historic development of the specific tax rules governing intellectual property, identifies present areas of policy dissonance in the intersection of intellectual property and taxation, and calls for an appropriate legal framework for future intellectual property tax legislation.

Publication Title

SMU Law Review

Volume

64

Article Number

1054

First Page

101

Last Page

161

Suggested Bluebook Citation

Xuan-Thao Nguyen & Jeffrey A. Maine, The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU L. Rev. 101 (2011).
Available at: https://digitalcommons.mainelaw.maine.edu/faculty-publications/55