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    • Top income measurement and undistributed profits 

      Gutiérrez Cubillos, Pablo; López Vega, Ramón; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2014-10)
      Using retained profits, instead of realized capital gains, by simply adding them to the shareholders’ other sources of income is shown to be in general incorrect. We provide a methodology to include undistributed profits ...