A comparative analysis of changing work styles of women and tax policies
| Project/Area Number |
17H06680
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Politics
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| Research Institution | Ochanomizu University |
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Principal Investigator |
Toyofuku Miki お茶の水女子大学, 基幹研究院, 助教 (30631725)
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| Project Period (FY) |
2017-08-25 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 比較政治 / 日本政治 / 政治過程 / 政党 / 税 / 配偶者控除 / 女性 / 働き方 |
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| Outline of Final Research Achievements |
This study explored the reasons why the tax barrier against married women’s labor force participation was created in Japan. It pointed out the possibility that not only the conservative views on gender roles but the relationship between parties and salaried workers affect tax systems and therefore influence women’s work styles. Unlike the SAP government in Sweden which was stably associated with labor unions, the LDP government in Japan was competing with opposition parties to gain support from salaried workers and repeated ad hoc and fragmented tax cuts, which led to the creation and expansion of the tax barrier.
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| Academic Significance and Societal Importance of the Research Achievements |
女性の働き方に対して中立でない日本の配偶者控除制度は、しばしば専業主婦世帯を優遇するもの、自民党の保守的な性別役割分業意識に根差したものとして理解されてきた。これに対して本研究は、この制度が、自民党による利益分配のもとで受益者を変えながら拡充されてきたこと、女性の働き方に中立的な税制に移行したスウェーデンの事例とは政権党のアイデアだけでなく支持構造が異なることなどを明らかにし、この制度の改廃をめぐる議論に貢献しうるものである。また制度論において、制度が常に特定の社会集団・価値観と結びついているとは限らず、変化してこそ存続する可能性を示唆するものである。
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Report
(3 results)
Research Products
(4 results)
