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Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis
http://hdl.handle.net/2261/55620
http://hdl.handle.net/2261/55620f2929d5f-7811-4fc9-9c31-73565187f873
| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2014-01-16 | |||||
| タイトル | ||||||
| タイトル | Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | "JEL Codes: J20, H24 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Female labor supply | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | discrete choice model | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | tax reform | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Japan | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_18gh | |||||
| タイプ | technical report | |||||
| アクセス権 | ||||||
| アクセス権 | metadata only access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
| 著者 |
Bessho, Shun-ichiro
× Bessho, Shun-ichiro× Hayashi, Masayoshi |
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| 著者所属 | ||||||
| 著者所属 | Faculty of Economics, Keio University | |||||
| 著者所属 | ||||||
| 著者所属 | Faculty of Economics, University of Tokyo | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | 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. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 本文フィルはリンク先を参照のこと | |||||
| 書誌情報 |
Discussion paper series. CIRJE-F 巻 CIRJE-F-912, 発行日 2013-12 |
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| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11450569 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 出版者 | ||||||
| 出版者 | 日本経済国際共同センター | |||||
| 出版者別名 | ||||||
| Center for International Research on the Japanese Economy | ||||||
| 関係URI | ||||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www.cirje.e.u-tokyo.ac.jp/research/dp/2013/2013cf912ab.html | |||||
