EconPapers    
Economics at your fingertips  
 

Top income measurement and undistributed profits

Pablo Gutiérrez C., Ramon Lopez () and Eugenio Figueroa
Authors registered in the RePEc Author Service: Pablo A. Gutiérrez C. ()

Economics Letters, 2015, vol. 134, issue C, 138-140

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.

Keywords: Top income distribution; Undistributed profits; Pareto distribution; Business-accrued capital gains (search for similar items in EconPapers)
JEL-codes: D31 H24 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0165176515002864
Full text for ScienceDirect subscribers only

Related works:
Working Paper: Top income measurement and undistributed profits (2014) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:134:y:2015:i:c:p:138-140

DOI: 10.1016/j.econlet.2015.07.013

Access Statistics for this article

Economics Letters is currently edited by Economics Letters Editorial Office

More articles in Economics Letters from Elsevier
Bibliographic data for series maintained by Haili He ().

 
Page updated 2020-09-10
Handle: RePEc:eee:ecolet:v:134:y:2015:i:c:p:138-140