| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
|---|
| Outline of Final Research Achievements |
The purpose of this study is to examine the effects of 2004 spousal tax exemption reform on the labor supply of Japanese married women. This reform reduced the total amount of spousal tax exemption to a half, shifting the budget constraint of married women downward. I used the shift in the budget constraint as the “treatment variable”, and estimated the effect of 2004 spousal tax reform on the married women’s labor supply using the difference in difference estimation. This study found that the 2004 reform did not increase the annual hours worked, nor did it increase the labor force participation of Japanese married women.
|
