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.
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
The Unequal Tax Treatment of Intellectual Property,
Available at: https://digitalcommons.mainelaw.maine.edu/faculty-publications/61