The Billion Dollar Kernel
jesgar writes "The Linux kernel would cost more than one billion EUR (about 1.4 billion USD) to develop in the European Union. This is the estimate made by researchers from the University of Oviedo (PPT), whereby the value annually added to this product was about 100 million EUR between 2005 and 2007 and 225 million EUR in 2008. The estimated 2008 result is comparable to 4% and 12% of Microsoft's and Google's R&D expenses on whole company products. Cost model 'Intermediate COCOMO81' is used according to parametric estimations by David Wheeler. An average annual base salary for a developer of 31,040 EUR was estimated from the EUROSTAT. Previously, similar works had been done by several authors estimating Red Hat, Debian, and Fedora distributions. The cost estimation is not of itself important, but it is an important means to an end: that commons-based innovation must receive a higher level of official recognition that would set it as an alternative to decision-makers. Ideally, legal and regulatory frameworks must allow companies participating on commons-based R&D to generate intangible assets for their contribution to successful projects. Otherwise, expenses must have an equitable tax treatment as a donation to social welfare."
That's assuming that a replacement would be 12m lines of code. I recently rewrote a few classes for an open source project that I contribute to and replaced 5,000 lines of code with 500 (which did more, ran faster, and fixed some bugs along the way). Just because the current implementation is 12m lines, doesn't mean that the correct implementation is 12m lines. From the Linux kernel code that I've read, I suspect that there is a lot of redundant and duplicated code in the kernel. I wouldn't be at all surprised if you could implement it with a cleaner design in closer to 1m lines of code.
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The basis for copyright is that the public wishes to increase the amount of work in the public domain. Copyright is a deal between creators and public whereby the public believes that there will be more works generated (and end up public domain) by giving a temporary monopoly to creators. The key in the deal, however, is not to reward the creator, but to generate works for the public domain.*
I would suggest, therefore, that giving (tax) incentives for open source software is in line with this policy. People who contribute to open source are giving up their monopoly rights and their work is available immediately for remixing into new works**. Since time is money I would suggest that anyone who is willing to give up their monopoly period should be rewarded.
This isn't a unique concept: Corporations get all kinds of special and additional tax deductions for various activities such as R&D. We do this with the same line of reasoning: we want more R&D, so we provide an incentive so we can reap the rewards.
Lastly, it should be pointed out that the level of incentive (how rich is this program) should be inversely proportional to the duration of copyright. In other words if copyright lasts longer I've given up more by immediately making it available for remixing and should therefore get a greater incentive. If copyright is short than I haven't given up much and should require less incentive.
* perpetual copyright extension has killed this, but that is another topic.
** Yes, it's not public domain, but they no longer have a monopoly on the distribution of the work.
If you think imaginary property and real property are the same, when does your house become public domain?
Gentoo at least is a registered 501(3)c charity.
Not a sentence!