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The definitions of net income and comprehensive income and their implications for measurement

Nishikawa, Ikuo; Kamiya, Takao; Kawanishi, Yasunobu - In: Accounting horizons : a quarterly publication of the … 30 (2016) 4, pp. 511-516

Persistent link: https://www.econbiz.de/10011630108

Beyond income and wealth : sixth Ruggles lecture for the International Association for Research in income and wealth

Fleurbaey, Marc - In: The review of income and wealth : journal of the … 61 (2015) 2, pp. 199-219

Persistent link: https://www.econbiz.de/10011427629

Accounting for Imputed and Capital Income Flows in Income Inequality Analyses

Frick, Joachim R. - 2009

Using representative and consistent microdata from the German Socio-Economic Panel Study (SOEP) from 1985-2007, we illustrate that capital income (CI = return on financial investments) and imputed rent (IR = return on investments in owner-occupied housing) have become increasingly important...

Persistent link: https://www.econbiz.de/10013153168