The First Micro-simulation Result on Distributional Effects of Introducing Child Allowance in Japan(in Japanese)

This is an empirical study on the policy package on child allowance, using the micro data from the 2007 Comprehensive Survey of Living Conditions of the People on Health and Welfare (Ministry of Health, Labour and Welfare) , this paper analyzed an impact of the new child allowance in Japan. The estimations are independently made for the amount of income tax, payroll deduction, social security contribution deduction, and so on, which reflect the content of the 2009 system. Through the policy package of the new child allowance, part of the burden in bringing up a child will substantially be shifted from "households with children" to "households with no children". Child allowance really plays an important role in adjusting burdens on child-raising.