利用市町村税务数据分析已婚妇女的就业调整

作者 近藤绚子(教职研究员)、深井太洋(筑波大学)
发表日期/编号 2023年11月 23-J-049
研究课题 有关育儿家庭以及儿童的各种制度以及外部环境因素影响的评估
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概要

This paper explores labor supply of married women using administrative tax record data provided by municipality governments. First, we confirm bunching on the distribution of annual income for married women, at 1.03 million yen and 1.3 million yen. The changes in the spousal deduction in 2018 induced married women who used to adjust their annual income below 1.03 million yen to earn more than the threshold, but the analysis based on the husband's income tax rate was not very robust. We also show that women with lower pre-marriage/pre-birth income tended to reduce their annual income to the dependent range after marriage and childbirth. After childbirth, women's labor supply tends to increase as their children grow up, but the bunching at 1.03 million yen emerges when the children enter kindergarten. Furthermore, two thirds of those who worked within the dependent coverage range are still within the coverage range after five years, suggesting a polarization between those who continue to work full-time after marriage and childbirth and those who leave the workforce after marriage and childbirth and remain either non-working or working part-time within the dependent coverage range.