Taxing the Cyborg
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Date
2023-01-18
Authors
Davis, Tessa R.
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon School of Law
Abstract
This Article considers how tax is poised to respond to CRISPR [Clustered Regularly Interspaced Short Palindromic Repeats] and similar emerging medical technologies with both therapeutic and so called enhancement applications. Doing so exposes gaps in current tax law as applied to the body and biotechnologies.
Description
52 pages
Keywords
Taxation, Biotechnology, Tax law
Citation
101 Or. L. Rev. 137