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Fundamental accrued capital gains and the measurement of top incomes: an application to Chile
(Springer, 2016)
Most previous studies of income inequality have either ignored capital gains or have used taxable realized capital gains to estimate top incomes. Neither of these approaches is fully satisfactory. We apply for the first ...
Top Incomes in Chile using 50 years of household surveys: 1957-2007
(Universidad de Chile. Facultad de Economía y Negocios, 2011-06)
Using household surveys that cover more th3n 50 ye3rs of the political 3nd economic history of Chile, we investigate changes in the shape of the distribution of income in Chile, and in the composition of top 10% and top ...
Top Incomes in Chile using 50 years of household surveys: 1957-2007
(Universidad de Chile. Departamento de Economía, 2011)
Top income measurement and undistributed profits
(Elsevier, 2015)
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 ...
Income concentration in British India, 1885–1946
(North-holland, 2017-07)
We use a novel income tax data set to present evidence on the evolution of income concentration in the last 60 years of colonial rule in India. These data allow us to study the evolution of income concentration at the ...
Personal income tax and income inequality in Ecuador between 2007 and 2011
(2017-12)
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute ...
Top Incomes in Chile 1957-2007: Evolution and Mobility
(Universidad Alberto Hurtado. Facultad de Economía y Negocios, 2015)
Fundamental accrued capital gains and the measurement of top incomes: An application to Chile
(Universidad de Chile. Facultad de Economía y Negocios, 2015)
Most previous studies of income inequality have either ignored capital gains or
have used taxable realized capital gains to estimate top incomes. Neither of these
approaches is fully satisfactory. We apply for the first ...