Top income measurement and undistributed profits
Pablo Gutiérrez C. (),
Ramon Lopez () and
Working Papers from University of Chile, Department of Economics
Using retained profits, instead of realized capital gains, by simply adding them to the shareholdersâ€™ 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
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.econ.uchile.cl/uploads/publicacion/652e ... 1a4111ba94616d76.pdf (application/pdf)
Journal Article: Top income measurement and undistributed profits (2015)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:udc:wpaper:wp395
Access Statistics for this paper
More papers in Working Papers from University of Chile, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Mohit Karnani ().