{"_buckets": {"deposit": "eeb34442-057d-4a8d-8cdf-f43a4017d0d3"}, "_deposit": {"id": "42607", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "42607"}, "status": "published"}, "_oai": {"id": "oai:repository.dl.itc.u-tokyo.ac.jp:00042607"}, "item_8_biblio_info_7": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2013-12", "bibliographicIssueDateType": "Issued"}, "bibliographicVolumeNumber": "CIRJE-F-912", "bibliographic_titles": [{"bibliographic_title": "Discussion paper series. CIRJE-F"}]}]}, "item_8_description_13": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_8_description_5": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "This study explores the effects of the spousal allowances in the Japanese system of personal income taxes, taking advantage of the micro-simulation method based on the discrete choice model of labor supply. Our simulations show that the complete abolishment of the spousal allowances would increase the female labor supply by 1.6% for all wives, and by .1% for wives that are supposed to be under a large influence of the allowances. We also examine the reform in the allowances which leads to a decrease in the female labor supply. We argue that these results are due to our explicit consideration of the fixed cost of labor market participations, which has been ignored in the previous Japanese studies.", "subitem_description_type": "Abstract"}]}, "item_8_description_6": {"attribute_name": "\u5185\u5bb9\u8a18\u8ff0", "attribute_value_mlt": [{"subitem_description": "\u672c\u6587\u30d5\u30a3\u30eb\u306f\u30ea\u30f3\u30af\u5148\u3092\u53c2\u7167\u306e\u3053\u3068", "subitem_description_type": "Other"}]}, "item_8_publisher_20": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u65e5\u672c\u7d4c\u6e08\u56fd\u969b\u5171\u540c\u30bb\u30f3\u30bf\u30fc"}]}, "item_8_relation_25": {"attribute_name": "\u95a2\u4fc2URI", "attribute_value_mlt": [{"subitem_relation_type_id": {"subitem_relation_type_id_text": "http://www.cirje.e.u-tokyo.ac.jp/research/dp/2013/2013cf912ab.html", "subitem_relation_type_select": "URI"}}]}, "item_8_source_id_10": {"attribute_name": "\u66f8\u8a8c\u30ec\u30b3\u30fc\u30c9ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11450569", "subitem_source_identifier_type": "NCID"}]}, "item_8_text_21": {"attribute_name": "\u51fa\u7248\u8005\u5225\u540d", "attribute_value_mlt": [{"subitem_text_value": "Center for International Research on the Japanese Economy"}]}, "item_8_text_34": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"subitem_text_value": "Discussion Paper"}]}, "item_8_text_4": {"attribute_name": "\u8457\u8005\u6240\u5c5e", "attribute_value_mlt": [{"subitem_text_value": "Faculty of Economics, Keio University"}, {"subitem_text_value": "Faculty of Economics, University of Tokyo"}]}, "item_access_right": {"attribute_name": "\u30a2\u30af\u30bb\u30b9\u6a29", "attribute_value_mlt": [{"subitem_access_right": "metadata only access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_14cb"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Bessho, Shun-ichiro"}], "nameIdentifiers": [{"nameIdentifier": "97992", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Hayashi, Masayoshi"}], "nameIdentifiers": [{"nameIdentifier": "97993", "nameIdentifierScheme": "WEKO"}]}]}, "item_keyword": {"attribute_name": "\u30ad\u30fc\u30ef\u30fc\u30c9", "attribute_value_mlt": [{"subitem_subject": "\"JEL Codes: J20, H24", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Female labor supply", "subitem_subject_scheme": "Other"}, {"subitem_subject": "discrete choice model", "subitem_subject_scheme": "Other"}, {"subitem_subject": "tax reform", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Japan", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "technical report", "resourceuri": "http://purl.org/coar/resource_type/c_18gh"}]}, "item_title": "Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis"}]}, "item_type_id": "8", "owner": "1", "path": ["9/7435/7436", "62/7433/7434"], "permalink_uri": "http://hdl.handle.net/2261/55620", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2014-01-16"}, "publish_date": "2014-01-16", "publish_status": "0", "recid": "42607", "relation": {}, "relation_version_is_last": true, "title": ["Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis"], "weko_shared_id": null}