Paul L. Caron
Dean




Monday, July 18, 2011

The History of Intellectual Property Taxation

Xuan-Thao Nguyen (SMU) & Jeffrey A. Maine (Maine) have posted The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU L. Rev. ___ (2011), on SSRN. Here is the abstract:

This article traces the historic development of specific tax rules governing intangible intellectual property rights. Before the enactment of specific tax rules governing intellectual property, considerable diversity of opinion among the courts existed over the application of traditional tax principles to intellectual property transactions. This article identifies several causes for the early dissonance between the intellectual property regime and general tax principles. The article then examines the legislative response, analyzing tax rules specific to intellectual in terms of their legislative purpose and identifying common goals behind these special provisions. While concluding that many of these special tax rules helped achieve harmonization between the intellectual property and taxation regimes, the article identifies existing areas of dissonance in the intersection of intellectual property and taxation.

https://taxprof.typepad.com/taxprof_blog/2011/07/the-history-of.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341c4eab53ef015433ca85a5970c

Listed below are links to weblogs that reference The History of Intellectual Property Taxation:

Comments