Labor supply responses to the 1990s Japanese tax reforms

K Yamada - Labour Economics, 2011 - Elsevier
The consumption-leisure choice model implies that an exogenous change in tax rates will
induce a change in labor supply. This implication is expected to be important to labor …

Estimating the Social Marginal Cost of Public Funds: A Microdata Approach

S Bessho, M Hayashi - Public Finance Review, 2013 - journals.sagepub.com
In this study, we recast the formula of the social marginal cost of public funds (SMCF) and
highlight the role of what we call individual marginal costs of public funds (IMCF). After …

[PDF][PDF] Spousal tax deduction, social security system and the labor supply of Japanese married women

S Takahashi, M Kawade… - CRR Working Paper …, 2009 - shiga-u.repo.nii.ac.jp
Japanese spousal tax deduction and social security system cause a piecewise linear and
discontinuous budget constraint for a married woman. Using a sample from the Japanese …

Intertemporal substitution in the time allocation of married women

K Yamada - 2011 - ink.library.smu.edu.sg
This paper studies a life-cycle model of home production to examine how married women
change their allocation of time in response to evolutionary movements along the life-cycle …

[PDF][PDF] Intertemporal Substitution in the Time Allocation of Married Women.(2011). 1-26. Research Collection School Of Economics

K YAMADA - Review of Economic Studies - core.ac.uk
This paper studies a life-cycle model of home production to examine how married women
change their allocation of time in response to evolutionary movements along the life-cycle …

Work or housework? Mincer's hypothesis and the labor supply elasticity of married women in Japan

K Muroga - The Japanese Economic Review, 2020 - Springer
Married women exhibit more elastic labor supply responses to wage changes than do single
women or men. Mincer (Aspects of labor economics, Princeton University Press, Princeton …

Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women

高橋新吾, タカハシシンゴ, 川出真澄… - Economics & …, 2009 - iuj.repo.nii.ac.jp
Japanese spousal tax deduction and social security system cause a piecewise linear and
discontinuous budget constraint for a married woman. Using a sample from the Japanese …

時間外労働の割増賃金率引き上げが労働時間と生活時間に与える影響

平河茉璃絵, 臼井恵美子 - 経済研究, 2024 - jstage.jst.go.jp
抄録 本研究は 「社会生活基本調査」 を用いて, 1 カ月の時間外労働が 60 時間を超過した部分の
割増賃金率引き上げが 2010 年 4 月から 2023 年 3 月まで大企業のみ対象であったことを利用し …

最適線形所得税の推計―MCF からの接近

別所俊一郎 - 財政研究, 2010 - jstage.jst.go.jp
抄録 本稿では, 日本の労働所得税を対象に, 就業構造基本調査の個票データを用いて最適な線形
所得税 (flat tax) の形状を独身世帯に対して推計する. また, 同様の手法を負の所得税 (NIT …