Taxes and labor supply of high-income physicians

被引：33
作者：
Showalter, MH
Thurston, NK
机构：
[1] Department of Economics, 130 Faculty Office Building, Brigham Young University, Provo
来源：
JOURNAL OF PUBLIC ECONOMICS | 1997年 / 66卷 / 01期
关键词：
labor supply; self-employed; high-income; physicians; marginal tax rates;
D O I：
10.1016/S0047-2727(97)00021-2
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
We use the 1983-1985 Physicians' Practice Costs and Income Survey, supplemented with federal and state tax rates, to estimate the effect of variation in marginal tax rates on work hours for high-income physicians. We find that self-employed physicians are much more sensitive to the marginal tax rate than would be suggested by previous labor-supply studies, while those who are employees have no discernible sensitivity to marginal tax rates. (C) 1997 Elsevier Science S.A.
引用
收藏
页码：73 / 97
页数：25
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