Top income measurement and undistributed profits

Pablo Gutiérrez C., Ramon Lopez and Eugenio Figueroa ()

Working Papers from University of Chile, Department of Economics

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.

Pages: 8 pages
Date: 2014-10
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Citations: View citations in EconPapers (1)

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Journal Article: Top income measurement and undistributed profits (2015)
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