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Smith, Matthew - 2019

"pass-through" business profit, which can include entrepreneurial labor income for tax reasons. This paper asks whether top … pass-through profit mostly reflects human capital, defined as all inalienable factors embodied in business owners, rather … than financial capital. Tax data linking 11 million firms to their owners show that top pass-through profit accrues to …

Persistent link: https://www.econbiz.de/10012479398

Accounting for Business Income in Measuring Top Income Shares : Integrated Accrual Approach Using Individual and Firm Data from Norway

Alstadsæter, Annette - 2016

Business income is important in the upper tail of the personal income distribution, but the extent to which it is captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from Norway, we are able to attribute business income to...

Persistent link: https://www.econbiz.de/10012455792

Greed? Profits, Inflation, and Aggregate Demand

Bilbiie, Florin Ovidiu; Känzig, Diego R. - National Bureau of Economic Research - 2023

Amidst the recent resurgence of inflation, this paper investigates the interplay of corporate profits and income distribution in shaping inflation and aggregate demand within the New Keynesian framework. We derive a novel analytical condition for profits to be procyclical and inflationary....

Persistent link: https://www.econbiz.de/10014337850

The Information Content of Corporate Earnings : Evidence from the Securities Exchange Act of 1934

Binz, Oliver; Graham, John R. - National Bureau of Economic Research - 2022

We examine whether the Securities Exchange Act of 1934 increased the information content of corporate earnings disclosures. Prior research questions whether the Act improved disclosure quality but generally relies on long-window tests and yields mixed results. We focus on whether the Act...

Persistent link: https://www.econbiz.de/10012938716

Understanding U.S. Corporate Tax Losses

Altshuler, Rosanne - 2008

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S. corporation tax returns, we explore a variety of potential explanations for this surge in tax losses, taking...

Persistent link: https://www.econbiz.de/10012464242

Returns on FDI : Does the U.S. Really Do Better?

Bosworth, Barry - 2007

According to the U.S. external accounts, U.S. investors earn a significantly higher rate of return on their foreign investments than foreigners earn in the United States. This continued strong performance has produced a positive net investment income balance despite the deterioration in the U.S....

Persistent link: https://www.econbiz.de/10012465337

The Cost of US Pharmaceutical Price Reductions : A Financial Simulation Model of R&D Decisions

Abbott, Thomas A. - 2005

Previous empirical studies that have examined the links between pharmaceutical price controls, profits, cash flows, and investment in research and development (R&D) have been largely based on retrospective statistical analyses of firm- and/or industry-level data. These studies, which have...

Persistent link: https://www.econbiz.de/10012467571

The Margins of Global Sourcing : Theory and Evidence from U.S. Firms

Antràs, Pol - 2014

We develop a quantifiable multi-country sourcing model in which firms self-select into importing based on their productivity and country-specific variables. In contrast to canonical export models where firm profits are additively separable across destination markets, global sourcing decisions...

Persistent link: https://www.econbiz.de/10012457894

Changing Times, Changing Values : A Historical Analysis of Sectors within the US Stock Market 1872-2013

Bunn, Oliver D. - 2014

We construct a price, dividend, and earnings series for the Industrials sector, the Utilities sector, and the Railroads sector from the beginning of the 1870s until the beginning of the year 2013 from primary sources. To infer about mispricings in the sector markets over more than a century, we...

Persistent link: https://www.econbiz.de/10012458297

Does Federal Student Aid Raise Tuition? : New Evidence on For-Profit Colleges

Riegg Cellini, Stephanie; Goldin, Claudia - National Bureau of Economic Research - 2012

We use administrative data from five states to provide the first comprehensive estimates of the size of the for-profit … number of for-profit institutions is double the official count and the number of students enrolled during the year is between … one-quarter and one-third greater. Many for-profit institutions that are not Title IV eligible offer certificate (non …

Persistent link: https://www.econbiz.de/10012460831

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