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    • Top income measurement and undistributed profits 

      Gutiérrez C., Pablo; López Vega, Ramón; Figueroa Benavides, Eugenio (Elsevier, 2015)
      We develop a method that allows transforming retained business profits in a particular year into business-accrued capital gains of the same year. These capital gains thus estimated can be simply added to other sources ...