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

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MODSIM 2005 - 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
編集者Andre Zerger, Robert M. Argent
出版社Modelling and Simulation Society of Australia and New Zealand Inc. (MSSANZ)
ページ1084-1091
ページ数8
ISBN(電子版)0975840029, 9780975840023
出版ステータスPublished - 2020
イベント2005 International Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, MODSIM 2005 - Melbourne, Australia
継続期間: 2005 12 122005 12 15

出版物シリーズ

名前MODSIM 2005 - International Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, Proceedings

Conference

Conference2005 International Congress on Modelling and Simulation: Advances and Applications for Management and Decision Making, MODSIM 2005
CountryAustralia
CityMelbourne
Period05/12/1205/12/15

ASJC Scopus subject areas

  • Modelling and Simulation

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