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