INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING

Leonard Nakamura

Review of Income and Wealth, 2010, vol. 56, issue s1, S135-S155

Abstract: In this paper I relate the measurement of intangibles to the project of measuring the sources of growth. I focus on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of intangible investment, and the divergence between the social and private valuations of intangible assets. I argue that the economic theory and practice underlying measurement of these items is currently controversial and incomplete, and I point toward how concretely to move forward.

Date: 2010
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https://doi.org/10.1111/j.1475-4991.2010.00390.x

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Working Paper: Intangible assets and national income accounting (2008)
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