The Effects of Japanese Income Tax Provisions on Women’s Labour Force Participation

Citation:

Shibata, Aiko. 1992. “The Effects of Japanese Income Tax Provisions on Women’s Labour Force Participation.” In Women's Work in the World Economy, edited by Nancy Folbre, B. Bergmann, B. Agarwal, and M. Floro, 169-79. London: Palgrave Macmillan London.

Author: Aiko Shibata

Abstract:

At a session of the Congress of the International Institute of Public Finance in Istanbul in the summer of 1988, a gentleman from a small oil-producing country in the Middle East asked me: ‘Was there any effective governmental means of keeping wives at home?’ I was taken by surprise and didn’t know how to respond. However, I later realised that Japanese tax laws implicitly do just that. Designed to give a tax break to married taxpayers, they discourage housewives from taking jobs. Further, many private companies have adopted wage structures that also discourage housewives from working out-side their homes.

Keywords: marginal contribution, labour participation rate, spouse earning, high income group

Topics: Economies, Public Finance, Gender, Women, Governance, Livelihoods Regions: Asia, East Asia Countries: Japan

Year: 1992

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