Equity and Efficiency in Intellectual Property Taxation

Authors

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

Document Type

Article

Publication Date

Fall 2010

Abstract

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.

Publication Title

Brooklyn Law Review

Volume

76

Issue

1

Article Number

1055

First Page

1

Last Page

63

Suggested Bluebook Citation

Xuan-Thao Nguyen & Jeffrey A. Maine, Equity and Efficiency in Intellectual Property Taxation, 76 Brook. L. Rev. 1 (2010).
Available at: https://digitalcommons.mainelaw.maine.edu/faculty-publications/56