Earnings Inequality – Does the Accounting Period Matter?
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Earnings Inequality – Does the Accounting Period Matter?
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 132 (2012), Iss. 2 : pp. 297–321
2 Citations (CrossRef)
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Lena Mareike Detlefsen, Christian-Albrechts-Universität zu Kiel, Wirtschafts- und Sozialwissenschaftliche Fakultät, Institut für VWL, Olshausenstraße 40, 24118 Kiel.
Cited By
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The Relationships between Annual Inequality, and Subannual Inequality and Mobility: Evidence from Germany
schröder, carsten | Golan, Yolanda | Yitzhaki, ShlomoSSRN Electronic Journal, Vol. (2012), Iss.
https://doi.org/10.2139/ssrn.2153005 [Citations: 0] -
Inequality and the time structure of earnings: evidence from Germany
Schröder, Carsten | Golan, Yolanda | Yitzhaki, ShlomoThe Journal of Economic Inequality, Vol. 12 (2014), Iss. 3 P.393
https://doi.org/10.1007/s10888-013-9260-9 [Citations: 1]
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.