Jeffrey A. Maine

University of Maine School of Law

Professor of Law

246 Deering Avenue

Portland, ME 04102

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 8,352

SSRN RANKINGS

Top 8,352

in Total Papers Downloads

4,625

CITATIONS
Rank 45,366

SSRN RANKINGS

Top 45,366

in Total Papers Citations

3

Scholarly Papers (10)

1.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

47 Idaho Law Review 385 (2011)
Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 24 Jul 2012
John A. Miller and Jeffrey A. Maine
University of Idaho College of Law and University of Maine School of Law
Downloads 1,434 (9,447)

Abstract:

Loading...

estate tax, transfer tax, estate planning, tax planning, gift tax, generation skipping transfer tax

2.

Wealth Transfer Tax Planning for 2013 and Beyond

2013 B.Y.U. L. Rev. 879-948
Number of pages: 67 Posted: 10 Feb 2013 Last Revised: 18 Mar 2014
John A. Miller and Jeffrey A. Maine
University of Idaho College of Law and University of Maine School of Law
Downloads 1,021 (15,869)

Abstract:

Loading...

estate tax, taxation, estate planning, wealth transfer taxes

3.

The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?

Southern Methodist University Law Review, Vol. 64, 2011
Number of pages: 61 Posted: 13 Jul 2011
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 437 (46,401)

Abstract:

Loading...

history, historic, tax, taxation, intangible, intellectual property, innovation, patents, copyrights, trademarks, property

4.

The Importance of Ethics and Morality in Today's Legal World

Stetson Law Review, Vol. 29, 2000
Number of pages: 19 Posted: 07 Oct 2010 Last Revised: 16 Dec 2012
Jeffrey A. Maine
University of Maine School of Law
Downloads 401 (35,358)

Abstract:

Loading...

ethics, morality, professionalism, lawyer, ethical, ethical conduct, teaching, taught, values, law student, law students, lawyer jokes, law school, professional responsibility, training, ethical precepts, code of conduct, ethical standards, curriculum training, standards, disciplinary rules

5.

Taxing Facebook Code: Debugging the Tax Code and Software

Buffalo Law Review, Vol. 60, No. 1, 2012, SMU Dedman School of Law Legal Studies Research Paper No. 98
Number of pages: 68 Posted: 17 Feb 2012 Last Revised: 23 Oct 2013
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 246 (98,976)

Abstract:

Loading...

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

6.

Acquiring Innovation

American University Law Review, Vol. 57, p. 775, 2008, SMU Dedman School of Law Legal Studies Research Paper No. 00-23
Number of pages: 45 Posted: 17 Dec 2008 Last Revised: 12 Mar 2013
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 210 (114,271)
Citation 1

Abstract:

Loading...

intellectual property, intellectual property tax, taxation of intellectual property, patents, tax, tax policy, innovation, technology, patent reform, license, licensing, patent troll, offensive use, defensive use, acquisitions, expensing, depreciation, taxation, write-off, capitalized costs, develop

7.

Taxing the New Intellectual Property Right

Hastings Law Journal, Vol. 56, pp. 1-76, 2004
Number of pages: 76 Posted: 24 Oct 2009 Last Revised: 16 May 2014
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 165 (135,388)

Abstract:

Loading...

intellectual property, tax, taxation, tax policy, internet, domain names, generic domain names, cyberlaw, cyberassets, patents, trade secrets, trademarks, trade names, computer software, software, property right, government licenses, service contracts, intangible property, goodwill

8.

Equity and Efficiency in Intellectual Property Taxation

Brooklyn Law Review, Vol. 76, No. 1, 2010
Number of pages: 63 Posted: 24 Feb 2011 Last Revised: 28 Jul 2011
Jeffrey A. Maine and Xuan-Thao Nguyen
University of Maine School of Law and Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation
Downloads 130 (160,294)
Citation 1

Abstract:

Loading...

equity, fairness, efficiency, policy, tax, taxation, intellectual property, patents, trade secrets, copyrights, trademarks, trade names, computer software, software, inequities, inefficiencies, innovation, society, technology, economic growth, bundling, integration

9.

Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters' Study on the Taxation of Private Business Enterprises

University of Pittsburgh Law Review, Vol. 62, 2000
Number of pages: 59 Posted: 06 Oct 2010 Last Revised: 13 Jul 2011
Jeffrey A. Maine
University of Maine School of Law
Downloads 37 (333,634)
Citation 1

Abstract:

Loading...

Limited Liability, Entity Tax, Entity Taxation, Taxation, Private Business, Private Firms, Corporate Taxation, Partnership, Corporation, Limited Liability Company, Check-The-Box, American Law Institute, ALI, Entity Classification, Tax Classification, History, Entity Theory, Corporate Personality

10.

Evaluating Subchapter S in a 'Check-in-The-Box' World

Tax Lawyer, Vol. 51, No. 4, p. 717, 1998
Number of pages: 49 Posted: 07 Oct 2010 Last Revised: 13 Jul 2011
Jeffrey A. Maine
University of Maine School of Law
Downloads 32 (368,557)

Abstract:

Loading...

check-the-box, entity, classification, entity classification, unincorporated, incorporated, business, business entity, business entities, tax, taxation, choice of entity, regulations, subchapter S, subchapter C, partnership, partnership taxation, LLC, check-the-box regulations, elective