Labor supply responses to the 1990s Japanese tax reforms
Abstract
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 supplied by secondary earners under a progressive tax system when spousal income alters effective marginal tax rates. This paper examines labor supply responses to the income tax changes associated with Japanese tax reforms during the 1990s. The results indicate that the hours-of-work elasticity with respect to the net-of-tax rate is 0.8 for married women.Download Info
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Bibliographic Info
Article provided by Elsevier in its journal Labour Economics.
Volume (Year): 18 (2011)
Issue (Month): 4 (August)
Pages: 539-546
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Handle: RePEc:eee:labeco:v:18:y:2011:i:4:p:539-546
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For corrections or technical questions regarding this item, or to correct its listing, contact: (Jeroen Loos).
Related research
Keywords: Labor supply elasticity Intertemporal labor supply Sample-selection correction model Quasi-experiment Tax reforms;Other versions of this item:
- Ken Yamada, 2009. "Labor Supply Responses to the 1990s Japanese Tax Reforms," Working Papers 12-2009, Singapore Management University, School of Economics.
- Ken Yamada, 2009. "Labor Supply Responses to the 1990s Japanese Tax Reforms," Labor Economics Working Papers 23047, East Asian Bureau of Economic Research.
- J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
- C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
References
References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Hirokatsu Asano & Takahiro Ito & Daiji Kawaguchi, 2011.
"Why Has the Fraction of Contingent Workers Increased? A Case Study of Japan,"
IDEC DP2 Series
1-3, Hiroshima University, Graduate School for International Development and Cooperation (IDEC).
- ASANO Hirokatsu & ITO Takahiro & KAWAGUCHI Daiji, 2011. "Why Has the Fraction of Contingent Workers Increased? A case study of Japan," Discussion papers 11021, Research Institute of Economy, Trade and Industry (RIETI).
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