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

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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.

Document Type: Research Article

DOI: https://doi.org/10.1080/00036840210134549

Publication date: 2002-11-10

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