配偶者控除制度と有配偶女性の労働供給の変化

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タイトル別名
  • Spousal Deduction and Female Labor Supply
  • ハイグウシャ コウジョ セイド ト ユウハイグウ ジョセイ ノ ロウドウ キョウキュウ ノ ヘンカ

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This paper focuses on investigating the married women's labor supply response to the income tax and household resource allocation, since the spouse-deductible amount from the husband’s income decreases as the married women's earnings increase. As a review of the system, an analysis was made as to whether to abolish the spouse deduction, or whether it could be transferred to the basic exemption. Using the anonymous data of the 'National Survey of Family Income and Expenditure in 2004’, we structurally estimate the married women's labor supply under the fixed-income, head of household constraint, created by the Japanese tax and social security system. This studies’ purpose is to clarify the effect the spouse deduction system has on the labor supply of women, as divided into the unemployed, non-regular staff and regular staff. We find that the household’s tax burden and the married women's labor supply changed according to the abolishment of the spouse deduction, and the currently proposed reforms. At this time, when looking at all households and the households with children, it has become clear that the household’s tax burden and the married women's labor supply are different according to the age group and employment type of the spouse.

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