Abstract

http://ssrn.com/abstract=2005744
 


 



Taxing Facebook Code: Debugging the Tax Code and Software


Xuan-Thao Nguyen


Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation

Jeffrey A. Maine


University of Maine School of Law

January 1, 2012

Buffalo Law Review, Vol. 60, No. 1, 2012
SMU Dedman School of Law Legal Studies Research Paper No. 98

Abstract:     
This article sets out to analyze both intellectual property laws and tax systems as applied to computer software. It analyzes software within intellectual property's established doctrinal framework, a difficult task due to the fact that software can encompass some combination of the traits of copyrights, trade dress, patents, and trade secrets. It then examines both the federal and state tax systems governing software. It shows that fitting software within current tax schemes presents unique challenges, as software contains both tangible and intangible elements, is subject to varying intellectual property protections, and can be delivered through various media. The article argues that there are a number of incongruous tax distinctions for software that are theoretically and analytically unsatisfactory. The article also points out certain flaws in the design of several tax preferences for software.

Number of Pages in PDF File: 68

Keywords: software, tax, intellectual property, patents, copyrights, trade secrets, society, innovation, investment, subsidy, research, tangible, intangible, internet, sales

JEL Classification: H20, H21, H24, H25, E62

working papers series





Download This Paper

Date posted: February 17, 2012 ; Last revised: October 23, 2013

Suggested Citation

Nguyen, Xuan-Thao and Maine, Jeffrey A., Taxing Facebook Code: Debugging the Tax Code and Software (January 1, 2012). Buffalo Law Review, Vol. 60, No. 1, 2012; SMU Dedman School of Law Legal Studies Research Paper No. 98. Available at SSRN: http://ssrn.com/abstract=2005744 or http://dx.doi.org/10.2139/ssrn.2005744

Contact Information

Xuan-Thao Nguyen
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation ( email )
530 West New York Street
Indianapolis, IN 46202
United States
317-274-8146 (Phone)
HOME PAGE: http://mckinneylaw.iu.edu/faculty-staff/profile.cfm?Id=582

Jeffrey A. Maine (Contact Author)
University of Maine School of Law ( email )
246 Deering Avenue
Portland, ME 04102
United States
Feedback to SSRN


Paper statistics
Abstract Views: 993
Downloads: 237
Download Rank: 76,715
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.437 seconds