Top income measurement and undistributed profits

Author	dc.contributor.author	Gutiérrez Cubillos, Pablo
Author	dc.contributor.author	López Vega, Ramón	es_CL
Author	dc.contributor.author	Figueroa Benavides, Eugenio	es_CL
Admission date	dc.date.accessioned	2014-12-12T14:17:02Z
Available date	dc.date.available	2014-12-12T14:17:02Z
Publication date	dc.date.issued	2014-10
Identifier	dc.identifier.uri	https://repositorio.uchile.cl/handle/2250/122764
Abstract	dc.description.abstract	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 as part of the income of the top echelons of the distribution.	en_US
Lenguage	dc.language.iso	en	en_US
Publisher	dc.publisher	Universidad de Chile, Facultad de Economía y Negocios	en_US
Serie	dc.relation.ispartofseries	Serie de documentos de trabajo;395
Type of license	dc.rights	Attribution-NonCommercial-NoDerivs 3.0 Chile	*
Link to License	dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/cl/	*
Título	dc.title	Top income measurement and undistributed profits	en_US
Document type	dc.type	Documento de trabajo

Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 Chile