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

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  • Norman Thurston

Abstract

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.

Suggested Citation

  • Norman Thurston, 2002. "Physician behavioural responses to variation in marginal income tax rates: longitudinal evidence," Applied Economics, Taylor & Francis Journals, vol. 34(16), pages 2093-2104.
    • Handle: RePEc:taf:applec:v:34:y:2002:i:16:p:2093-2104
    DOI: 10.1080/00036840210134549
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    Cited by:

    1. Marie-Estelle Binet, 2008. "Optimal local taxation and French municipal tax distortions," Applied Economics, Taylor & Francis Journals, vol. 40(3), pages 327-332.
    2. Fredrik Carlsen & Jostein Grytten & Irene Skau, 2011. "Physician response to fee changes: using inheritance as a quasi-natural experiment," Applied Economics, Taylor & Francis Journals, vol. 43(15), pages 1913-1922.

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