Kozo Uno (宇野 弘蔵, Uno Kōzō, November 12, 1897 – February 22, 1977) was a Japanese economist and is considered one of the most important theorists on the field of Marx's theory of value.

Uno based his work on a rigorously Hegelian reading of Marx's Capital.

Simon Clarke[2] sees this schema as "scholastic formalism", and the second level as an arbitrary addition to provide a link between the other two, rather than an analytically necessary one.

As Kincaid[2] points out, though, Capital is primarily a logically rather than chronologically argued work, which looks at the laws of capitalist development and draws mainly supporting evidence from historical data.

Thus, the separation of the Uno school represents an acknowledgement of this logical nature, and registers the key problem of how the critique can be linked to actual economic development in a way that competing schools often cannot.