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On intangible cultural capital
Voprosy Ekonomiki, 2023In recent decades there has been a growing interest worldwide in the study of the relationship between various manifestations of culture and economic processes. Contrary to the reckless judgments of some researchers, culture is not universal or neutral, but diverse and has a direct and significant influence on the nature of organization and ...
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SSRN Electronic Journal, 2019
We propose a new framework modelling intangible capital creation as the joint investment of firm resources and skilled human capital. High-intangible firms require less ex-ante cash spending yet must offer more deferred compensation to retain employees, creating unhedgeable risk. A human capital retention motive for financial prudence thus arises, even
Robin Döttling +2 more
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We propose a new framework modelling intangible capital creation as the joint investment of firm resources and skilled human capital. High-intangible firms require less ex-ante cash spending yet must offer more deferred compensation to retain employees, creating unhedgeable risk. A human capital retention motive for financial prudence thus arises, even
Robin Döttling +2 more
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FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS
National Tax Journal, 1990Focuses on the treatment of intangible capital involved in franchising. Explores the problems facing both the franchisor and the franchisee.
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Intangible Capital and Economic Growth
SSRN Electronic Journal, 2012Despite increasing research efforts, there remains much confusion regarding the nature of and contribution of the most intangible forms of capital. This paper develops a comprehensive and unifying conception of intangible capital in order to understand its contribution to economic growth. Intangible capital is defined to include standard human capital,
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Intangible Capital and Ramsey Capital Taxation (updated) [PDF]
, 2009 The standard analysis of optimal fiscal policy in the neoclassical growth model, e.g. Chamley (1986) and Judd (1985), aggregates different types of assets into a unique capital good and all sorts of capital taxes into a unique capital tax. There, the optimal capital tax rate is very high in the short-run and zero in the long-run and, inevitably, time ...
Juan Carlos Conesa, Begoña Domínguez
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Intangible Capital and International Income Differences [PDF]
SSRN Electronic Journal, 2008 I add intangible capital to a variant of the neoclassical growth model that already features physical and human capital, and study the implications for international income differences. I calibrate the parameters associated with intangible capital by using new estimates of investment in intangibles by Corrado et al. [Review of Income and Wealth 55, 661–
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Intangible capital in U.S. manufacturing
Economics Letters, 2021zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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