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Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women
https://iuj.repo.nii.ac.jp/records/417
https://iuj.repo.nii.ac.jp/records/4171df3fb59-43ff-4d88-a700-32cf890f35aa
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
EMS_2009_16 (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2009-08-01 | |||||
| タイトル | ||||||
| タイトル | Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women | |||||
| タイトル | ||||||
| タイトル | Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Female labor supply | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Spousal deduction | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Social Security System | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Non-linear budget constraint | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Female labor supply | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Spousal deduction | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Social Security System | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Non-linear budget constraint | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
高橋, 新吾
× 高橋, 新吾× 川出, 真澄× 加藤, 竜太× Takahashi, Shingo× Kawade, Masumi× Kato, Ryuta Ray |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Japanese spousal tax deduction and social security system cause a piecewise linear and discontinuous budget constraint for a married woman. Using a sample from the Japanese Panel Survey of Consumers, we estimate a labor supply model that simultaneously controls for wage endogeneity, sample selection into labor force as well as the possibly endogenous selection between different segments of the non-linear budget constraint. The effects of tax and social security system on the labor supply behavior of married women are more complex than the previous literature has pointed out. In particular, there are notable differences in the labor supply behavior of women who choose different segments of the budget constraint. The wage elasticity of women in the budget segment I (annual income less than the "1.03 million yen ceiling") is twice more negative (-1.28) than women in the budget segment III (annual income greater than the "1.41 million yen ceiling") (-0.60). The wage elasticity smaller than -1 for the budget segment I suggests that these women may be adjusting their hours of work so as to contain their income within the 1.03 million yen ceiling. Education has a positive effect on the hours of work for the budget segment III, but has no effect for the segment I. Unlike the budget segment III, the positive effect of education on wage is non-existent for the women in the budget segment I, indicating an under-utilization of the human capital of women who have chosen to be dependent on the husbands' income on the tax and social security purposes. | |||||
| 書誌情報 |
en : Economics & Management Series 発行日 2009-08-01 |
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