The Forbes Top 40[1][2][3] was an annual list of 40 highest-paid entertainers compiled and published by Forbes magazine from 1987[4] until 1998. The following year, 1999, it was created the Forbes Celebrity 100. The list was published every September, compiled by using the income of performers over two years to overcome the year-to-year of a performer's income.[5]
Forbes representatives said that those individual are "more than entertainers, they are businesses", declaring: "Not only do they create wealth for the entertainment industry and their business sponsors, they create wealth for the nation in exportable merchandize in the form of TV programming, motion pictures, and videocassette and music recordings".[6]
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