Document Type
Article
Publication Date
2-21-2011
Abstract
The tax treatment of intellectual property receives surprisingly little attention despite intellectual property's important role in the economy. In this article, Maine and Nguyen evaluate the fairness of the intellectual property tax system, identifying differences in the tax treatment of what appear to be similar transactions.
Publication Title
Tax Notes
Volume
130
Article Number
1060
First Page
931
Last Page
938
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
The Unequal Tax Treatment of Intellectual Property,
130
Tax Notes
931
(2011).
Available at:
https://digitalcommons.mainelaw.maine.edu/faculty-publications/61