Physician behavioural responses to variation in marginal income tax rates: longitudinal evidence

被引：8

作者：

Thurston, NK ^{[1
]}

机构：

[1] Brigham Young Univ, Dept Econ, Provo, UT 84602 USA

来源：

APPLIED ECONOMICS | 2002年 / 34卷 / 16期

关键词：

D O I：

10.1080/00036840210134549

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The longitudinal component of the Young Physicians Surveys (1987, 1991) is used to examine the impact of changes in marginal tax rates on key indicators of physician behaviour. Following the federal Tax Reform Act of 1986, many states' marginal income tax rates changed. This variation is used to estimate the responsiveness of work hours, HMO contracting and practice size to changes in taxes.

引用

页码：2093 / 2104

页数：12

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