| 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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| 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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