Intellectual property taxation: problems and materials
In: The Carolina Academic Press law casebook series
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In: The Carolina Academic Press law casebook series
In: 20 SMU Sci. & Tech. L. Rev. 259, 2017
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In: University of Pittsburgh Law Review, Band 62
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In: 2021 Brigham Young University Law Review 1411-1487
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In: 2013 B.Y.U. L. Rev. 879-948
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In: 130 Tax Notes 931 (2011)
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In: Cambridge intellectual property and information law
"The laws of taxation are comparable to the rules of a complex game, such as poker. Like poker, "playing" tax is about winning, or at least keeping, money. The seriousness of either game depends on the size of the stakes and whether the player can afford to lose. It is, after all, only money. But there remains one crucial difference: unlike poker, one cannot fold or opt out of the tax game. We are all obliged to play"--