書誌事項
- タイトル別名
-
- Spousal Deduction and Female Labor Supply
- ハイグウシャ コウジョ セイド ト ユウハイグウ ジョセイ ノ ロウドウ キョウキュウ ノ ヘンカ
この論文をさがす
抄録
This paper focuses on investigating the married women's labor supply response to the income tax and household resource allocation, since the spouse-deductible amount from the husband’s income decreases as the married women's earnings increase. As a review of the system, an analysis was made as to whether to abolish the spouse deduction, or whether it could be transferred to the basic exemption. Using the anonymous data of the 'National Survey of Family Income and Expenditure in 2004’, we structurally estimate the married women's labor supply under the fixed-income, head of household constraint, created by the Japanese tax and social security system. This studies’ purpose is to clarify the effect the spouse deduction system has on the labor supply of women, as divided into the unemployed, non-regular staff and regular staff. We find that the household’s tax burden and the married women's labor supply changed according to the abolishment of the spouse deduction, and the currently proposed reforms. At this time, when looking at all households and the households with children, it has become clear that the household’s tax burden and the married women's labor supply are different according to the age group and employment type of the spouse.
収録刊行物
-
- 生活経済学研究
-
生活経済学研究 43 (0), 13-29, 2016
生活経済学会
- Tweet
キーワード
詳細情報 詳細情報について
-
- CRID
- 1390001205768718720
-
- NII論文ID
- 110010043510
-
- NII書誌ID
- AN10495701
-
- ISSN
- 24241288
- 13417347
-
- NDL書誌ID
- 027248337
-
- 本文言語コード
- ja
-
- データソース種別
-
- JaLC
- NDL
- CiNii Articles
- KAKEN
-
- 抄録ライセンスフラグ
- 使用不可