The scholarly controversy about the TRPF among Marxists and non-Marxists has continued for a hundred years. There exist nowadays several thousands of academic publications on the TRPF worldwide. However, no book is available which provides an exposition of all the different arguments that have been made. Professor Michael C. Howard [https://uwaterloo.ca/economics/people-profiles/michael-c-howard] stated that "The connection between profit and economic theory is an intimate one. (...) However, a generally accepted theory of profit has not emerged at any stage in the history of economics... theoretical controversies remain intense."