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 ...

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 ...

We present a novel series of Chilean top-income shares covering half a century, mainly based on income-tax declarations and the National Accounts. Such a time frame of analysis is still rare in the literature of developing ...

Inequality evidence based on surveys, tax records, or their combination often result in divergent trends, fueling the distributional debate in Latin America. Beyond the relative strengths and weaknesses of these sources, ...

Most personal income distribution studies present estimates that account for only a fraction of National Income, which prevents us from analyzing inequality and the distribution of growth in a coherent framework. To ...

El presente artículo tiene como objetivo analizar las fuentes de financiamiento para las microempresas del sector licorero en la ciudad de Cúcuta Norte de Santander en el año 2023, el trabajo comienza buscando dar solución ...