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Earnings Inequality – Does the Accounting Period Matter?

Year:    2012

Author:    Detlefsen, Lena Mareike

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 132 (2012), Iss. 2 : pp. 297–321

Abstract

Under mild assumptions, Shorrocks (1978) has proved that measured inequality must decrease when the period over which income is measured, the accounting period, increases. The present work seeks to shed light on the quantitative size of this effect using a huge representative German database for the period 1975–2004. Our results indicate that the choice of the accounting period not only seriously affects the level of inequality. We can also show that the size of the effect varies over time.

Journal Article Details

Publisher Name:    Global Science Press

Language:    English

DOI:    https://doi.org/10.3790/schm.132.2.297

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 132 (2012), Iss. 2 : pp. 297–321

Published online:    2012-04

AMS Subject Headings:    Duncker & Humblot

Copyright:    COPYRIGHT: © Global Science Press

Pages:    25

Keywords:    D31 D63 O15

Author Details

Detlefsen, Lena Mareike

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