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

61 Pages Posted: 13 Jul 2011 Last revised: 9 Jul 2019

See all articles by Xuan-Thao Nguyen

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

Date Written: July 12, 2011

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.

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

Suggested Citation

Nguyen, Xuan-Thao and Maine, Jeffrey A., The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals? (July 12, 2011). Southern Methodist University Law Review, Vol. 64, p. 101, 2011. Available at SSRN: https://ssrn.com/abstract=1884361

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

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