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Friday, December 20, 2013

Weekly Student Note Tax Roundup

Weekly RoundupShaun P. Mahaffy (J.D. 2013, Yale), Note, The Case for Tax: A Comparative Approach to Innovation Policy, 123 Yale L.J. 812 (2013):

The federal government deploys a variety of institutions—patent, tax, and spending, among others—to encourage innovation. But legal scholars have given short shrift to how these institutions should be coordinated. In this Note, I argue that tax credits could be used to ameliorate a number of inefficiencies that arise from the failures of patent law. Deploying strong tax credits narrowly could improve incentives for small businesses and in emerging industries at a relatively low cost. I argue that this style of comparative institutional analysis should be part of every innovation scholar’s toolbox.

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