کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
964489 | 1479203 | 2014 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis
ترجمه فارسی عنوان
حاشیه های شدید، حاشیه های گسترده و کمک های زوج در سیستم مالی مالیات بر درآمد شخصی ژاپن: یک تجزیه و تحلیل انتخاب گسسته
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
This study explores the effects of spousal allowances (SAs) in the Japanese system of personal income taxes, using the micro-simulation method based on the discrete choice model of labor supply. Our simulations show that the complete abolishment of SAs would increase the average annual working hours of all wives by 1.6% only, which is smaller than previous findings in the Japanese literature. If we focus on households benefiting from SAs, the rate of increase in the wife's working hours is even smaller (.1%). In addition, one particular case of SA reduction leads to a decrease in the labor supply of wives. We argue that these unexpected results are due to our explicit consideration of the fixed cost of labor market participations, which has been previously ignored in the Japanese studies.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of the Japanese and International Economies - Volume 34, December 2014, Pages 162-178
Journal: Journal of the Japanese and International Economies - Volume 34, December 2014, Pages 162-178
نویسندگان
Shun-ichiro Bessho, Masayoshi Hayashi,