儿童福利，税收津贴和行为反应:日本改革的案例，2010-2011

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY Accounts of Chemical Research Pub Date : 2017-12-06 DOI:10.1111/jere.12171

Shun-ichiro Bessho

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引用次数: 7

摘要

日本在2010年改革了儿童福利制度，随后在2011年取消了对家属的税收补贴。本研究使用来自就业状况调查的微观数据和对劳动力供给的离散选择模型的估计来检验这些改革对劳动力供给、税后收入和家庭效用的影响。结果表明，这些改革减少了父母的劳动力供给，当这种行为改变被忽视时，实施这些改革所需的资金被低估了22%。

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Child Benefit, Tax Allowances and Behavioural Responses: The Case of Japanese Reform, 2010–2011

The reform of Japan's child benefit system in 2010 was followed by the abolition of the tax allowance for dependents in 2011. The present study uses micro-level data from the Employment Status Survey and an estimation of a discrete-choice model of labour supply to examine the effects of these reforms on the labour supply, after-tax incomes and the utility of households. The results show that the reforms decreased the labour supply of parents and that the funds necessary to implement them were underestimated by 22% when this behavioural change was disregarded.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.

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