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The Tax System and Labor Supply

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  • Masayoshi Hayashi

Abstract

This article surveys empirical analysis in Japan regarding labor supply, keeping in mind the policy assertion that "reducing taxes will vitalize the economy." The following two points characterize empirical analysis in Japan. First, there has been no comprehensive estimation done on the labor supply of prime working-age males who make up the core labor force, and no empirical analysis exists that could support the basis of the policy assertion. Second, although many empirical analyses exist regarding elderly and female labor, they are based on inappropriate specifications, and, even using such estimates, the effects of the tax system on labor supply cannot be identified. Therefore, an appropriate empirical analysis regarding the proposition "reducing taxes will vitalize the economy" has not been conducted, and with respect to core male labor, no real empirical analysis has been done.

Suggested Citation

  • Masayoshi Hayashi, 2009. "The Tax System and Labor Supply," Japanese Economy, Taylor & Francis Journals, vol. 36(1), pages 106-136.
    • Handle: RePEc:mes:jpneco:v:36:y:2009:i:1:p:106-136
    DOI: 10.2753/JES1097-203X360104
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    Cited by:

    1. Tomoki Ogasa, 2019. "Income Redistribution Effect of a Shift from Income Deduction to Tax Credit -Discrete Choice Model-Based Simulation Incorporating Labor Supply-," Discussion papers ron313, Policy Research Institute, Ministry of Finance Japan.
    2. 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.
    3. 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.
    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. ZHAO Meng (KONISHI Moe), 2017. "Health-Related Income Gaps and the Effectiveness of Redistributive Policies in Japan," Discussion papers 17039, Research Institute of Economy, Trade and Industry (RIETI).

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