Labor Supply Responses to the 1990s Japanese Tax Reforms
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 pa...
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2010
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sg-smu-ink.soe_research-21442018-05-18T06:12:29Z Labor Supply Responses to the 1990s Japanese Tax Reforms YAMADA, Ken 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. 2010-09-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soe_research/1145 https://ink.library.smu.edu.sg/context/soe_research/article/2144/viewcontent/Yamada_tax201009b.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Economics eng Institutional Knowledge at Singapore Management University labor supply elasticity intertemporal labor supply sample-selection correction model quasi-experiment tax reforms Asian Studies Labor Economics |
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labor supply elasticity intertemporal labor supply sample-selection correction model quasi-experiment tax reforms Asian Studies Labor Economics |
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labor supply elasticity intertemporal labor supply sample-selection correction model quasi-experiment tax reforms Asian Studies Labor Economics YAMADA, Ken Labor Supply Responses to the 1990s Japanese Tax Reforms |
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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. |
| format |
text |
| author |
YAMADA, Ken |
| author_facet |
YAMADA, Ken |
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YAMADA, Ken |
| title |
Labor Supply Responses to the 1990s Japanese Tax Reforms |
| title_short |
Labor Supply Responses to the 1990s Japanese Tax Reforms |
| title_full |
Labor Supply Responses to the 1990s Japanese Tax Reforms |
| title_fullStr |
Labor Supply Responses to the 1990s Japanese Tax Reforms |
| title_full_unstemmed |
Labor Supply Responses to the 1990s Japanese Tax Reforms |
| title_sort |
labor supply responses to the 1990s japanese tax reforms |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2010 |
| url |
https://ink.library.smu.edu.sg/soe_research/1145 https://ink.library.smu.edu.sg/context/soe_research/article/2144/viewcontent/Yamada_tax201009b.pdf |
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