workers engaged in this industrial unit to arrive at the total income of all the workers in this unit.Similarly, the wage income of workers employed in other cotton textile units is computed. Thesum of the wage income of workers in all the units will provide us data relating to income paid toworkers in cotton textile industry. Similar method may be employed to find out the wage incomeof workers working in other sectors.'We have to follow a different method to estimate the compensation paid in kind to domestic andfarm workers, restaurant, and industrial employees. The value of board or lodging is computed attheir cost to the employers or at the prices at which these facilities would be available to theemployees elsewhere.There is yet another form of wage income, known as 'supplementary labour income. This incomeis paid in the form of provident fund, pension, gratuity, and other social security benefits. Incomearising out of supplementary earnings is ascertained from the sample accounts of the enterprisesadministrating welfare programmes. Annual surveys and other reports also furnish informationrelating to supplementary earnings
(ii) Non-Wage Income.
Non-wage income refers to the income paid to the factors in the formof interest, rent, distributed profits and dividends . We would like to discuss in brief the differentsources of non-wages income which are as follows:
Interest is the income received 'by individuals and non-profit' institutions as areward for the capital supplied to the enterprises, It also includes interest on life insurancepolicies, bank deposits and interest on government bonds. Normally, the interest accruing tohouseholds is not -shown in the national' income because no relevant information is available onthis count. In such casts, the interest payments to households appear in business profit as afactor share.Income from interest may be estimated from income tax data, as in the United States, or may beobtained by conducting surveys of the production activities of business enterprises.
Income from rent may be defined as' a capital share derived solely from theownership of land and building. Rental income includes net rent accruing to households andprivate non-profit making institutions. It does not include rent on the ownership of farm andowner-occupied business buildings. It is so, because it is reflected in the profits of the firms andbusiness enterprises. Data relating to the share of rent in the national income is collected throughspecial surveys or tax returns.
(c) Profits and Dividends.
Corporate profits include dividends and undistributed profits.Dividends are the income paid by the enterprises to households and non-profit makingorganisations as a share of profits. Data relating to the share of dividends in the national incomemay be computed from the reports of corporate income taxes or reports of special taxes onincome from stock and other securities. _ Undistributed profits are the sums set aside by .firms for future tax payments. It is obtainedafter payment of dividends, interest, transfers and direct taxes. Figures relating to undistributedprofits may be obtained from the corporate income tax returns or through special sample surveys.(c)
Mixed Incomes of the Self-employed.
Mixed incomes of the; self-employed areconsidered as income from work. It is true that the entire income a self-employed personreceives cannot be attributed to his effort alone. Any production activity requires theservices of other factors in addition to human effort to produce goods and services. In.most cases, the producer supplies his own land and capital instead of borrowing their