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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
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
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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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
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
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10010467825