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- Title
PERSONAL INCOME TAXATION AND CHOICE OF PROFESSIONS.
- Authors
Grubel, Herbert G.; Edwards, David R.
- Abstract
The article reports about a survey made to find out the extent to which young men are influenced in their choice of professions by tax considerations. The empirical studies by George F. Break and Thomas Sanders have helped to provide some insights into the problem of how work effort is affected by progressive personal income taxation. Previously this problem had been worked out theoretically, but it had been found to be indeterminate at this level. Richard Goode and Crawford Greenewalt acknowledged the validity of these empirical findings; however they went further to introduce a new aspect of the problem of how personal income taxation affected the work effort. They suggested that the known empirical studies were concerned with the behavior of people who were already members of a certain profession, but that personal income taxation, especially graduated scales, dictates the choices of young people entering the professions.
- Subjects
TAXATION; INCOME; BREAK, George F.; SANDERS, Thomas; GOODE, Richard; GREENEWALT, Crawford H., 1902-1993; SURVEYS
- Publication
Quarterly Journal of Economics, 1964, Vol 78, Issue 1, p158
- ISSN
0033-5533
- Publication type
Article
- DOI
10.2307/1880551