Top income measurement and undistributed profits
Top-income-measurement-and-undistributed-profits.pdf (19.63Kb)Abstract
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 of personal income of top earners to obtain a consistent measure of their
total income.
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Artículo de publicación ISI Sin acceso a texto completo
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URI: https://repositorio.uchile.cl/handle/2250/135531
DOI: DOI: 10.1016/j.econlet.2015.07.013
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Economics Letters Volumen: 134 Páginas: 138-140 sep 2015
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