An Accounting Framework for Transfer Payments and Its Implications for the Size Distribution of Income

Edward C. Budd, Daniel Radner, and T. Cameron Whiteman, Economic Transfers in the United States (University of Chicago Press, 1984), chap. 2, https://www.nber.org/books-and-chapters/economic-transfers-united-states/accounting-framework-transfer-payments-and-its-implications-size-distribution-income.