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A study on the effects of taxes and benefits on public assistance recipients

Research Project

Project/Area Number 18K01644
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07050:Public economics and labor economics-related
Research InstitutionThe University of Tokyo

Principal Investigator

Hayashi Masayoshi  東京大学, 大学院経済学研究科(経済学部), 教授 (70318666)

Project Period (FY) 2018-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2019: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords生活保護 / 基礎控除 / 保護基準 / 就労所得 / 労働供給 / 就労 / 被保護者調査 / 労働供給の弾力性 / 低所得者 / 群集(バンチング) / 課税と給付 / 集群データ / 市町村合併 / 級地
Outline of Final Research Achievements

This study examines the effects of the Japanese system of public assistance (PA) on the earnings of its recipients, using the household level data from the Survey of Public Assistance Recipients (SPAR). First, it characterizes labor participation of PA recipients using descriptive statistics and a Probit analysis based on the SPAR data. Second, it estimates the price and income elasticities of the earnings of PA recipients. It identifies the price and the virtual income a PA recipient faces by closely looking at the mechanism of the basic deduction and the formula for the basic costs of living in the PA system. It allows for the endogeneity of the price and income variables, exploiting the 2013 reform in the basic deduction in the PA system for constructing relevant instruments. While the results vary depending on the characteristics of the recipients, the estimation finds that income responses are generally higher than price responses.

Academic Significance and Societal Importance of the Research Achievements

生活保護受給者(被保護者)の就労に関しては基礎情報自体が分かりやすい形で提示されておらず,その実態はわかりにくい状況であった.本研究では全被保護者を対象とする「被保護者調査」からの世帯データを利用して幾つかの基礎統計量を示し,全貌を分かりやすい形で提示した.またプロビット分析を用いて,どのような特性をもつ被保護者が就業しやすいかも示した.さらに被保護者は就労すると給付が減ってしまうので,その仕組みがどれだけ就労に影響を与えるかを,就労の価格弾力性および所得弾力性を推定することで,検討を加えた.これらの推定結果は,生活保護基準と基礎控除を中心とする生活保護の仕組みを考える際に役立つと考えられる.

Report

(4 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (9 results)

All 2021 2020 2018 Other

All Journal Article (3 results) (of which Open Access: 2 results) Presentation (4 results) Remarks (2 results)

  • [Journal Article] 生活保護と就労 : 被保護者調査(個別調査)を中心に2021

    • Author(s)
      林正義
    • Journal Title

      租税研究

      Volume: 856 Pages: 49-68

    • NAID

      40022476095

    • Related Report
      2020 Annual Research Report
  • [Journal Article] 生活保護制度と被保護者の就労実態2021

    • Author(s)
      林正義
    • Journal Title

      東京大学経済学研究科日本経済国際共同研究センター(CIRJE) ディスカッションペーパー・シリーズJ

      Volume: CIRJE-J-300 Pages: 1-32

    • Related Report
      2020 Annual Research Report
    • Open Access
  • [Journal Article] Transfer Benefits, Implicit Taxes, and the Earnings of Welfare Recipients: Evidence from Public Assistance Programs in Japan2021

    • Author(s)
      Masayoshi Hayashi
    • Journal Title

      Discussion Paper F-Series, Center for International Research on the Japanese Economy, The University of Tokyo

      Volume: CIRJE-F-1164 Pages: 1-21

    • Related Report
      2020 Annual Research Report
    • Open Access
  • [Presentation] Transfer Benefits, Implicit Taxes, and the Earnings of Welfare Recipients: Evidence from Public Assistance Programs in Japan2021

    • Author(s)
      Masayoshi Hayashi
    • Organizer
      財政ワークショップ,東京大学経済学部
    • Related Report
      2020 Annual Research Report
  • [Presentation] Transfer Benefits, Implicit Taxes, and the Earnings of Welfare Recipients: Evidence from Public Assistance Programs in Japan2020

    • Author(s)
      Masayoshi Hayashi
    • Organizer
      日本経済学会秋季大会
    • Related Report
      2020 Annual Research Report
  • [Presentation] Caseworkers’ workload and bureaucratic disentitlement: Evidence from Public Assistance in Japan2018

    • Author(s)
      林正義
    • Organizer
      財政学に関するコンファレンス(ホテル・アルモニーサンク)
    • Related Report
      2018 Research-status Report
  • [Presentation] Caseworkers' workload and welfare rationing: Evidence from Public Assistance in Japan2018

    • Author(s)
      林正義
    • Organizer
      日本経済学会2018年度秋大会
    • Related Report
      2018 Research-status Report
  • [Remarks] CIRJE-F-1164

    • URL

      http://www.cirje.e.u-tokyo.ac.jp/research/dp/2021/2021cf1164ab.html

    • Related Report
      2020 Annual Research Report
  • [Remarks] CIRJE-J-300

    • URL

      http://www.cirje.e.u-tokyo.ac.jp/research/dp/2021/2021cj300ab.html

    • Related Report
      2020 Annual Research Report

URL: 

Published: 2018-04-23   Modified: 2022-01-27  

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