タイトル（掲載誌）CRR Working Paper, Series A
一般注記type:Technical Report
Japanese spousal tax deduction and social security system cause a piecewise linear anddiscontinuous budget constraint for a married woman. Using a sample from the Japanese PanelSurvey of Consumers, we estimate a labor supply model that simultaneously controls for wageendogeneity, sample selection into labor force as well as the possibly endogenous selectionbetween different segments of the non-linear budget constraint. The effects of tax and socialsecurity system on the labor supply behavior of married women are more complex than theprevious literature has pointed out. In particular, there are notable differences in the laborsupply behavior of women who choose different segments of the budget constraint. The wageelasticity of women in the budget segment I (annual income less than the “1.03 million yenceiling”) is twice more negative (-1.28) than women in the budget segment III (annual incomegreater than the “1.41 million yen ceiling”) (-0.60). The wage elasticity smaller than -1 for thebudget segment I suggests that these women may be adjusting their hours of work so as tocontain their income within the 1.03 million yen ceiling. Education has a positive effect on thehours of work for the budget segment III, but has no effect for the segment I. Unlike thebudget segment III, the positive effect of education on wage is non-existent for the women inthe budget segment I, indicating an under-utilization of the human capital of women who havechosen to be dependent on the husbands' income on the tax and social security purposes.
identifier:CRR Working Paper, Series A, No. A-19, pp. 1-32
連携機関・データベース国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）