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Structural estimation of the effects of spousal tax exemptions on the Labor supply of Japanese married women

Research Project

Project/Area Number 24530275
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Applied economics
Research InstitutionInternational University of Japan

Principal Investigator

Takahashi Shingo  国際大学, 国際関係学研究科, 教授 (70445899)

Project Period (FY) 2012-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
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)
Keywords配偶者控除 / 103万円の壁 / 労働抑制効果 / 特別控除上乗せ部分廃止 / 構造推定 / 労働経済学 / 社会保障制度
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.

Report

(5 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (3 results)

All 2016 Other

All Presentation (2 results) (of which Invited: 2 results) Remarks (1 results)

  • [Presentation] Married women’s labor supply response to the 2004 spousal tax exemption reform2016

    • Author(s)
      高橋新吾
    • Organizer
      関西労働経済学研究会
    • Place of Presentation
      大阪大学 中之島センター
    • Year and Date
      2016-04-22
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Married women’s labor supply response to the 2004 spousal tax exemption reform2016

    • Author(s)
      高橋新吾
    • Organizer
      東京労働経済学研究会
    • Place of Presentation
      上智大学
    • Year and Date
      2016-03-04
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Remarks] Female Labor Supply

    • URL

      http://www.iuj.ac.jp/faculty/staka/Research.htm

    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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