Top income measurement and undistributed profits

C-Tier
Journal: Economics Letters
Year: 2015
Volume: 134
Issue: C
Pages: 138-140

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:eee:ecolet:v:134:y:2015:i:c:p:138-140
Journal Field
General
Author Count
3
Added to Database
2026-01-25