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Physician behavioural responses to variation in marginal income tax rates : longitudinal evidence
Thurston, Norman K. - In: Applied economics 34 (2002) 16, pp. 2093-2104
Persistent link: https://www.econbiz.de/10001709645
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Physician Behavioural Responses to Variation in Marginal Income Tax Rates : Longitudinal Evidence
Thurston, Norman K. - 2002
The longitudinal component of the Young Physicians Surveys (1987, 1991) is used to examine the impact of changes in …
Persistent link: https://www.econbiz.de/10014118304
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Optimal marginal tax rates for low incomes : positive, negative, or zero?
Homburg, Stefan - 2002
Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax...
Persistent link: https://www.econbiz.de/10011526564
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'Taxing' doctors : the impact of income caps on the provision of pedical services
Kralj, Boris (contributor); Kantarevic, Jasmin (contributor) - 2005
Income cap or threshold systems rely on incentives that encourage physicians to limit medical expenditures, but little … is known about how physicians respond to these incentives. Conceptually, the threshold system is to physicians what an … in the 'taxable' billings of physicians in Ontario, Canada. We find that for services that the reform turned from …
Persistent link: https://www.econbiz.de/10003257741
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Forward shifting of the personal income tax by self-employed Canadian dentists
Schaafsma, Joseph - In: The Canadian journal of economics 25 (1992) 3, pp. 636-651
Persistent link: https://www.econbiz.de/10001130266
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Optimal nonlinear income tax and nonlinear pricing : optimality conditions and comparative static properties
Simula, Laurent - In: Social choice and welfare 35 (2010) 2, pp. 199-220
Persistent link: https://www.econbiz.de/10003980476
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Essays in dynamic contract theory
Köhne, Sebastian - 2010
Persistent link: https://www.econbiz.de/10003984518
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The optimal income tax : restatement and extensions
Homburg, Stefan - 2002
The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous,...
Persistent link: https://www.econbiz.de/10011525880
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Optimal marginal tax rates for low incomes: positive, negative, or zero?
Homburg, Stefan - 2002
Persistent link: https://www.econbiz.de/10004775344
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Labour supply and income distribution effects of the working income tax benefit : a general equilibrium microsimulation analysis
Annabi, Nabil; Boudribila, Youssef; Harvey, Simon - In: IZA journal of labor policy 2 (2013), pp. 1-33
In this study we assess the impact of the Working Income Tax Benefit (WITB) on labour supply, GDP and income distribution in Canada, using a general equilibrium microsimulation model. We also estimate labour supply and demand elasticities using survey data to ensure that households’ behaviour...
Persistent link: https://www.econbiz.de/10010242962