The Economic Law of Market Areas Frank A. Fetter Frank A. Fetter Princeton University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 38, Issue 3, May 1924, Pages 520–529, https://doi.org/10.2307/1882335 Published: 01 May 1924

Journal Article The German Imperial Inheritance Tax Get access Frank A. Fetter Frank A. Fetter Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 21, Issue 2, February 1907, Pages 332–334, https://doi.org/10.2307/1883438 Published: 01 February 1907

Journal Article Change in Mortgage Taxation in New York in 1906 Get access Frank A. Fetter Frank A. Fetter Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 20, Issue 4, August 1906, Pages 613–616, https://doi.org/10.2307/1882725 Published: 01 August 1906

Journal Article Changes in the Tax Laws of New York State in 1905 Get access Frank A. Fetter Frank A. Fetter Cornell University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 20, Issue 1, November 1905, Pages 151–156, https://doi.org/10.2307/1882558 Published: 01 November 1905

Journal Article The "Roundabout Process" in the Interest Theory Get access Frank A. Fetter Frank A. Fetter Cornell University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 17, Issue 1, November 1902, Pages 163–180, https://doi.org/10.2307/1884714 Published: 01 November 1902

Journal Article The Passing of the Old Rent Concept Get access Frank A. Fetter Frank A. Fetter Cornell University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 15, Issue 3, May 1901, Pages 416–455, https://doi.org/10.2307/1885199 Published: 01 May 1901

Journal Article Recent Discussion of the Capital Concept Get access Frank A. Fetter Frank A. Fetter Stanford University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 15, Issue 1, November 1900, Pages 1–45, https://doi.org/10.2307/1885860 Published: 01 November 1900

This article seeks the role of capital and income in economics and accounting. Examination of a sample of current accounting literature discloses a much divided opinion as to the relationship between economic and accountancy concepts and theory. The general attitude of accountants seems to be that the economic concepts may be valid in their own field, but they can't be adopted and applied to accounting purposes. It should be observed that the close contact of accountants with the bard realities of business has made more difficult for them the task of formulating logical and consistent concepts for their own use. But, surely it is the highest duty of both accountants and economists, while meeting the legal and practical demands of the moments, to point the way towards true economic conceptions in the law instead of merely passively submitting to its sometimes blundering dictation. The primary and central problem of business and hence of accounting and finance, will always be income. Economists and accountants agree that income is something related to capital.