Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women
スポンサーリンク
概要
- 論文の詳細を見る
Japanese spousal tax deduction and social security system cause a piecewise linearand discontinuous budget constraint for a married woman. Using a sample from theJapanese Panel Survey of Consumers, we estimate a labor supply model thatsimultaneously controls for wage endogeneity, sample selection into labor force as well as the possibly endogenous selection between different segments of thenon-linear budget constraint. The effects of tax and social security system on thelabor 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 thebudget segment III, but has no effect for the segment I. Unlike the budget segmentIII, the positive effect of education on wage is non-existent for the women in thebudget segment I, indicating an under-utilization of the human capital of womenwho have chosen to be dependent on the husbands' income on the tax and socialsecurity purposes.
- 国際大学の論文
著者
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Takahashi Shingo
Graduate School of International Management, International University of Japan
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Kato Ryuta
Graduate School of International Relations, International University of Japan
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Kato Ryuta
Graduate School Of International Relations International University Of Japan
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Kawade Masumi
Faculty of Economics, Niigata University
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Kawade Masumi
Faculty Of Economics Niigata University
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Takahashi Shingo
Graduate School Of International Management International University Of Japan
関連論文
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