Technology Transfer and the New Economy
According to the author, archaic tax laws need to be revised together with more enlightened tax administration to implement and encourage technology transfer to bring about a rising economy of increased wages and corporate profits producing the income and tax revenues needed to reduce the deficits and meet the demands of our new economy.
Link
http://www.lawprofessorblogs.com/taxprof/linkdocs/2005-1963-1.pdf