Taxes and Physicians' Use of Ancillary Health Labor

摘要: Recent papers have examined the effect of taxes on labor supply high income individuals and demand for employee labor; entrepreneurs' decisions to hire workers are seen be quite sensitive changes in marginal tax rates. However, little is known about applicability these findings physician services. We posit a straightforward model utility-maximization, where physician-employers jointly choose own work effort other inputs. There no theoretical prediction sign or magnitude cross-price effects physicians' rates their choice ancillary estimate impact taxation both extensive intensive margins using state-level variation identify effects. also examine sensitivity total per worker compensation