Akabayashi, Hideo - In: Review of Economics of the Household 4 (2006) 4, pp. 349-378
’s labor supply response to her husband’s decreasing deduction tends to be greater than the response to her own income tax …The Japanese tax system offers an opportunity to investigate the labor supply response of married women to the income … tax and the intrahousehold resource allocation mechanism, since the deductible amount from the husband’s income decreases …