Labor Supply Responses to the 1990s Japanese Tax Reforms

• Main Author: YAMADA, Ken
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: Labor supply elasticity; Intertemporal labor supply; Sample-selection correction model; Quasi-experiment; Tax reforms; Asian Studies; Labor Economics
• Online Access: https://ink.library.smu.edu.sg/soe_research/1416; https://ink.library.smu.edu.sg/context/soe_research/article/2415/viewcontent/LaborSupply_JapaneseTaxReform_2011.pdf
• Institution: Singapore Management University

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...