Jeffrey A. Maine (Maine) & Xuan-Thao Nguyen (SMU) have published Equity and Efficiency in Intellectual Property Taxation, 76 Brooklyn L. Rev. 1 (2010). Here is the abstract:

The article critiques the federal income tax regime governing intellectual property using normative criteria in evaluating taxes: equity and efficiency. Identifying numerous inequities and inefficiencies in the tax system’s treatment of intellectual property, the article argues that a rational and coherent legal framework is necessary for intellectual property tax rules. The article suggests that an appropriate framework should consider the extent to which the tax system should be in harmony with the intellectual property system, establish the basis for rational tax distinctions, if distinctions are to be adopted, and reconcile tax treatments of intangible and tangible capital.