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

页码：73 / 97

页数：25

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