Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
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Using linked individual and firm administrative data from Norway, we look through layers of holding companies and attribute corporate profits to the ultimate personal owner as the profits accrue rather than when they are realized. We show that our accrual-based measure of income inequality changes
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美国国家经济研究局创建时间:
2016-12-01



