2015 Fiscal Year Final Research Report
Structural estimation of the effects of spousal tax exemptions on the Labor supply of Japanese married women
| Project/Area Number |
24530275
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Applied economics
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| Research Institution | International University of Japan |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 配偶者控除 / １０３万円の壁 / 労働抑制効果 |
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| 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.
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| Free Research Field |
労働経済学
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