Labor, Income Distribution and Value Mutations in the Age of Cognitive Capitalism. An historical and theoretical perspective - Nowadays, we observe a mutation of capital/labor relation historically even more important than that one predicated by Gramsci, during the 30s, in Americanism and Fordism. This article aims at identifying the main features of this great transformation, which revolves around the shift from the Fordist working relations to one based on immaterial and cognitive labor.