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Her 1946 paper argued against economic usefulness of the distinction between direct taxes and indirect tax (as to who the nominal payer is) versus taxes on income and expenditures (outlays), a distinction now recognized in national accounting.
Gross fixed capital formation, a macroeconomic concept used in official national accounts
For example, the inventories produced for the reporting of air emissions to the United Nations Framework Convention on Climate Change (UNFCCC) are based on the geographic borders of a country while the air emission accounts following SEEA use the boundary of a specific economy (this is the "residence principle" of the national accounts).