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The Concept of Transfers in National Income Estimates

Earl R. Rolph

University of California System

I. Importance of national income concepts, 327. — II. Definition of transfer income, 328. — Problem of the treatment of interest, 329; taxes, 330; other payments, 330. — Two ways of treating transfer incomes, 331. — Classification, 332. — III. Reasons for treating interest and dividends as transfers, 332. — Objections to this view, 337. — IV. Reasons for treating taxes as transfers, 344. — The special treatment of indirect taxes, 348. — V. Tabular presentation of suggested changes in the computation of national income aggregates, 357. — Conclusions, 360.

DOI

10.2307/1882835

Volume

62 (3)

Pages

327

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