Taxes and labor supply of high-income physicians

• 成果类型: Article
• 署名作者: Showalter, MH; Thurston, NK
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(97)00021-2
• 发表日期: 1997
• 页码: 73-97
• 关键词: labor supply; self-employed; high-income; physicians; marginal tax rates

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.