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Adalékok a gazdaságelméleti amortizáció tartalmának tisztázásához. Egy alternatív közelítés
[Contributions to clarifying the content of economic depreciation. An alternative approach]

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  • Bélyácz, Iván

Abstract

A cikk a gazdaságelméleti amortizáció (economic depreciation) teoretikus gyökereit kutatja. A szerző - Tom Lee jövedelem- és értékméréssel foglalkozó munkáját alapul véve - Hicks széles körben ismert jövedelemkoncepcióit számszerű példák segítségével teszi szemléletessé. Lee munkája a jövedelem gazdaságelméleti modelljeinek bemutatásával szinte csak mellékesen foglalkozik az amortizáció kérdésével, modelljei azonban maradéktalanul alkalmasak a gazdaságelméleti amortizáció időbeli alakulásának megragadására. Lee modelljének Hicks koncepciójával való ütköztetése közelebb vihet a gazdaságelméleti jövedelem és amortizáció kölcsönös meghatározottságának igazolásához. A cikk gondolatmenete szerves folytatása a szerző korábban megfogalmazott, az amortizáció költség- és értéktermészetének megkülönböztetésével és a tőke megőrzésével kapcsolatos gondolatainak.

Suggested Citation

  • Bélyácz, Iván, 2002. "Adalékok a gazdaságelméleti amortizáció tartalmának tisztázásához. Egy alternatív közelítés [Contributions to clarifying the content of economic depreciation. An alternative approach]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 741-759.
    • Handle: RePEc:ksa:szemle:557
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    References listed on IDEAS

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    1. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604-604.
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