The Impact of Spousal Exemption on Labor Supply of Married Women
| Project/Area Number |
15K20998
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Economic statistics
Public finance/Public economy
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
Yokoyama Izumi 一橋大学, 国際・公共政策大学院, 講師 (30712236)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
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| Keywords | 配偶者控除 / 配偶者特別控除 / 女性の労働供給 / 所得分布 / 女性の年収分布 / 女性の働き方改革 / 労働供給決定 |
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| Outline of Final Research Achievements |
In this study, I examine how the 2004 tax reform in Japan affected the work-hour distribution of married women. Empirical analyses all confirm that the tax reform increased the work hours among low-income married women. In addition, some medium- to high-income married women greatly reduced their income to just below the conventional income threshold in response to an increase in their husbands' income after the tax reform. This evidence indicates that this behavior of medium- to high-income wives could be due to an enhanced awareness of the conventional income thresholds. It also implies the importance of knowing and understanding the potential impact of the tax reform on those who are not the target of it, as well as the conditions under which the discontinuous income drop among medium- to high income wives is likely to occur.
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Report
(4 results)
Research Products
(33 results)
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[Book] 『30代の働く地図』2018
Author(s)
玄田有史,佐藤博樹,村上陽子,中村天江,大嶋寧子,川上淳之,桑村裕美子,佐野晋平,高橋陽子,田中聡一郎,勇上和史,横山泉
Publisher
岩波書店
Related Report
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