The impact of tax reform in 2004 on the female labour supply in Japan

Kei Sakata, C. R. McKenzie

研究成果: Conference contribution

4 被引用数 (Scopus)

抄録

In 2003, the Japanese Diet passed legislation to abolish part of the special deduction for spouses (Haigusha Tokubetsu Kojo) which would take effect in the 2004 tax year. This paper investigates the impact of this tax reform on female labour supply in Japan. A number of earlier studies have shown that married women are likely to adjust their labour supply in order for their husbands to become eligible to take advantage of this deduction. By using the first and second waves of the Keio Household Panel Survey (KHPS) collected in 2004 and 2005, this paper uses the difference-in-differences approach to examine whether there has been any change in the behaviour of female labour supply as a result of this tax reform. The empirical evidence indicates that the tax reform in 2004 had a negative and statistically significant impact on both the decision of female spouses to enter the labour market and on the number of hours they worked conditional on their participation in the labour market. In addition, the empirical evidence obtained does not support the Douglas-Arisawa Law.

本文言語English
ホスト出版物のタイトルMODSIM05 - International Congress on Modelling and Simulation
ホスト出版物のサブタイトルAdvances and Applications for Management and Decision Making, Proceedings
ページ1084-1090
ページ数7
出版ステータスPublished - 2005
イベントInternational Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, MODSIM05 - Melbourne, VIC, Australia
継続期間: 2005 12月 122005 12月 15

出版物シリーズ

名前MODSIM05 - International Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, Proceedings

Other

OtherInternational Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, MODSIM05
国/地域Australia
CityMelbourne, VIC
Period05/12/1205/12/15

ASJC Scopus subject areas

  • 情報システムおよび情報管理
  • モデリングとシミュレーション

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