Labor Supply Responses to the 1990s Japanese Tax Reforms

Ken Yamada

No 12-2009, Working Papers from Singapore Management University, School of Economics

Abstract: 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.

Keywords: Labor Supply Elasticity; Intertemporal Labor Supply Model; Sample-Selection Correction Model; Quasi-Experiment; Tax Reforms (search for similar items in EconPapers)
Pages: 27 pages
Date: 2009-10
New Economics Papers: this item is included in nep-lab and nep-sea
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Published in SMU Economics and Statistics Working Paper Series

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Related works:
Journal Article: Labor supply responses to the 1990s Japanese tax reforms (2011)
Working Paper: Labor Supply Responses to the 1990s Japanese Tax Reforms (2009)
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