{"created":"2021-03-01T07:02:31.142479+00:00","id":42607,"links":{},"metadata":{"_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","sets":["62:7433:7434","9:7435:7436"]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","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":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_description_5":{"attribute_name":"抄録","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":"内容記述","attribute_value_mlt":[{"subitem_description":"本文フィルはリンク先を参照のこと","subitem_description_type":"Other"}]},"item_8_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本経済国際共同センター"}]},"item_8_relation_25":{"attribute_name":"関係URI","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":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11450569","subitem_source_identifier_type":"NCID"}]},"item_8_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Center for International Research on the Japanese Economy"}]},"item_8_text_4":{"attribute_name":"著者所属","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":"アクセス権","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":"著者","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":"キーワード","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":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","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":"タイトル","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":["7436","7434"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-01-16"},"publish_date":"2014-01-16","publish_status":"0","recid":"42607","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_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:44.023503+00:00"}