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Juridical Ontologies of Production and the Ricardian Machine

Author

Listed:
  • Quentin Clair

    (King’s College London, London, WC2R 2LS, UK)

Abstract

This article uses doctrinal analysis of UK tax law to address the question in political economy of where the ‘production boundary’ around value creation lies. It concludes that the ‘classical’ production boundary around material production may be encountered as an emergent feature of forensic investigations of the ontology of surplus in real world commercial contexts. This is particularly important for political economists of the global production network because of the contrasting structural phenomenon whereby value is predominantly added in immaterial production processes.

Suggested Citation

  • Quentin Clair, 2024. "Juridical Ontologies of Production and the Ricardian Machine," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 14(1), pages 133-157, February.
    • Handle: RePEc:bpj:aelcon:v:14:y:2024:i:1:p:133-157:n:6
    DOI: 10.1515/ael-2022-0018
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    More about this item

    Keywords

    value theory; taxation of business income; immaterial production;
    All these keywords.

    JEL classification:

    • B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)
    • B14 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Socialist; Marxist
    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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