{"title":"价值创造神话","authors":"R. Collier","doi":"10.2139/ssrn.3711318","DOIUrl":null,"url":null,"abstract":"The paper considers the meaning of \"value creation\" and explores whether it is a useful notion, either in explaining the existing income allocation rules or alternatively in providing a normative notion to aid the future development of the income allocation rules. The paper concludes that, for a variety of reasons, the notion of value creation is not helpful in either context.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Value Creation Mythology\",\"authors\":\"R. Collier\",\"doi\":\"10.2139/ssrn.3711318\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper considers the meaning of \\\"value creation\\\" and explores whether it is a useful notion, either in explaining the existing income allocation rules or alternatively in providing a normative notion to aid the future development of the income allocation rules. The paper concludes that, for a variety of reasons, the notion of value creation is not helpful in either context.\",\"PeriodicalId\":145465,\"journal\":{\"name\":\"Taxation eJournal\",\"volume\":\"69 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-07-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Taxation eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3711318\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Taxation eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3711318","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The paper considers the meaning of "value creation" and explores whether it is a useful notion, either in explaining the existing income allocation rules or alternatively in providing a normative notion to aid the future development of the income allocation rules. The paper concludes that, for a variety of reasons, the notion of value creation is not helpful in either context.
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