Empirical analysis and simulation of women's labor supply using reference-dependent preferences

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K17083
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public finance/Public economy
• Research Institution: Ritsumeikan University (2017); Kansai University (2015-2016)
• Principal Investigator: Tomoharu Mori 立命館大学, 総合心理学部, 准教授 (00733057)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 所得税 / 労働供給 / 参照点依存

Outline of Final Research Achievements

In this research, we examine the relationship between tax system and labor supply from the perspective of reference-dependent preferences. The first study analyses the choice between consumption and income tax using an economic experiment. The results show that people may have miscalculation bias. The second study investigates the tax aversion using an economic experiment, but the experimental result does not show a significant effect. The third study prepares for the analysis of tax aversion using empirical data.

Free Research Field

労働経済学