How the tax reform on the special exemption for spouse affected the work-hour distribution
I Yokoyama - Journal of the Japanese and International Economies, 2018 - Elsevier
Japan has a spousal exemption system in which the income exemption a husband can
claim decreases as his spouse's income increases. Part of this exemption was abolished in
2004 to boost the labor supply of low-income married women. In this study, I examine how
the 2004 tax reform in Japan affected the work-hour distribution of married women. The
reform created a new kink at 1.05 million yen on the budget line, which made the
conventional income threshold of around 1 million yen more evident. First, I theoretically …
claim decreases as his spouse's income increases. Part of this exemption was abolished in
2004 to boost the labor supply of low-income married women. In this study, I examine how
the 2004 tax reform in Japan affected the work-hour distribution of married women. The
reform created a new kink at 1.05 million yen on the budget line, which made the
conventional income threshold of around 1 million yen more evident. First, I theoretically …
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