Bessho, Shun-ichiro; Hayashi, Masayoshi - In: Journal of the Japanese and International Economies 34 (2014) C, pp. 162-178
This study explores the effects of spousal allowances (SAs) in the Japanese system of personal income taxes, using the micro-simulation method based on the discrete choice model of labor supply. Our simulations show that the complete abolishment of SAs would increase the average annual working...