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Economic studies of taxation in Japan: The case of personal income taxes

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  • Bessho, Shun-ichiro
  • Hayashi, Masayoshi

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  • Bessho, Shun-ichiro & Hayashi, Masayoshi, 2005. "Economic studies of taxation in Japan: The case of personal income taxes," Journal of Asian Economics, Elsevier, vol. 16(6), pages 956-972, December.
    • Handle: RePEc:eee:asieco:v:16:y:2005:i:6:p:956-972
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    1. Tadashi Yamada & Tetsuji Yamada, 1987. "Labor Employment of Married Women in Japan: Part-time Work vs. Full-time Work," Eastern Economic Journal, Eastern Economic Association, vol. 13(1), pages 41-48, Jan-Mar.
    2. Homma, Masaaki & Ohtake, Fumio & Atoda, Naosumi & Iwamoto, Yasushi, 1985. "An Economic Analysis of the So-called I/D Ratio--Efficiency vs. Equity--," Economic Review, Hitotsubashi University, vol. 36(2), pages 97-109, April.
    3. Yamada, Tadashi & Yamada, Tetsuji & Kang, J. Moonwon, 1999. "A study of time allocation of Japanese households," Japan and the World Economy, Elsevier, vol. 11(1), pages 41-55, January.
    4. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550, January.
    5. Blomquist, N. Soren, 1983. "The effect of income taxation on the labor supply of married men in Sweden," Journal of Public Economics, Elsevier, vol. 22(2), pages 169-197, November.
    6. M. Anne Hill, 1984. "Female Labor Force Participation in Japan: An Aggregate Model," Journal of Human Resources, University of Wisconsin Press, vol. 19(2), pages 280-287.
    7. N. S. Blomquist & U. Hansson-Brusewitz, 1990. "The Effect of Taxes on Male and Female Labor Supply in Sweden," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 317-357.
    8. Burtless, Gary & Hausman, Jerry A, 1978. "The Effect of Taxation on Labor Supply: Evaluating the Gary Negative Income Tax Experiments," Journal of Political Economy, University of Chicago Press, vol. 86(6), pages 1103-1130, December.
    9. Snow, Arthur & Warren, Ronald Jr., 1996. "The marginal welfare cost of public funds: Theory and estimates," Journal of Public Economics, Elsevier, vol. 61(2), pages 289-305, August.
    10. Ogawa, Naohiro & Ermisch, John F, 1996. "Family Structure, Home Time Demands, and the Employment Patterns of Japanese Married Women," Journal of Labor Economics, University of Chicago Press, vol. 14(4), pages 677-702, October.
    11. Masayoshi HAYASHI & Shunichiro BESSHO, 2004. "Social Marginal Cost of Public Funds: The Case of Progressive Personal Income Taxes in Japan (in Japanese)," Economic Analysis, Economic and Social Research Institute (ESRI), vol. 172, pages 3-30, March.
    12. Moffitt, Robert, 1990. "The Econometrics of Kinked Budget Constraints," Journal of Economic Perspectives, American Economic Association, vol. 4(2), pages 119-139, Spring.
    13. Tadashi Yamada & Tetsuji Yamada & Frank Chaloupka, 1987. "Using Aggregate Data to Estimate the Part-Time and Full-Time Work Behavior of Japanese Women," Journal of Human Resources, University of Wisconsin Press, vol. 22(4), pages 574-583.
    14. Dahlby, Bev, 1998. "Progressive taxation and the social marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 67(1), pages 105-122, January.
    15. Seki Asano, 1997. "Joint Allocation of Leisure and Consumption Commodities: A Japanese Extended Consumer Demand System 1979—90," The Japanese Economic Review, Japanese Economic Association, vol. 48(1), pages 65-80, January.
    16. Thomas MaCurdy & David Green & Harry Paarsch, 1990. "Assessing Empirical Approaches for Analyzing Taxes and Labor Supply," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 415-490.
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    Cited by:

    1. Bessho, Shun-ichiro & Hayashi, Masayoshi, 2011. "Labor supply response and preferences specification: Estimates for prime-age males in Japan," Journal of Asian Economics, Elsevier, vol. 22(5), pages 398-411, October.
    2. Bessho, Shun-ichiro & Hayashi, Masayoshi, 2014. "Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 162-178.
    3. Shigeki Kunieda, 2009. "Working Hours and Taxation," Japanese Economy, Taylor & Francis Journals, vol. 36(2), pages 3-22.
    4. Shun-ichiro Bessho & Masayoshi Hayashi, 2015. "Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
    5. Miyazaki, Takeshi & Ishida, Ryo, 2022. "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, vol. 61(C).
    6. Miyazato, Naomi, 2010. "The optimal size of Japan's public pensions: An analysis considering the risks of longevity and volatility of return on assets," Japan and the World Economy, Elsevier, vol. 22(1), pages 31-39, January.
    7. Kiho Muroga, 2020. "Work or housework? Mincer’s hypothesis and the labor supply elasticity of married women in Japan," The Japanese Economic Review, Springer, vol. 71(2), pages 303-347, April.
    8. Sakamoto, Hiroshi, 2011. "CGE Analysis of Regional Policy in the Northern Kyushu Area," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 45, pages 109-121.
    9. HAMAAKI Junya, 2016. "The Incidence of Health Insurance Costs: Empirical evidence from Japan," Discussion papers 16020, Research Institute of Economy, Trade and Industry (RIETI).
    10. Hiroshi Sakamoto, 2011. "CGE Analysis of Regional Policy in Northern Kyushu Area," ERSA conference papers ersa10p383, European Regional Science Association.
    11. Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan," Labor Economics Working Papers 21911, East Asian Bureau of Economic Research.

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