The Effects of Tax Reform on the Labor Supply and Welfare of Korean Female Workers: Evidence from the Collective Decision Approach

• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: SEOKJIN Woo HEONJAE SONG
• 간행물 정보: 『한국재정학회 학술대회 논문집』2012년도 한국재정학회 추계 정기학술대회, 530~556쪽, 전체 27쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2012.09.07

영문 초록

This paper investigated the question regarding how the recent tax reform in Korea affected the welfare of female workers. To answer the question, we referred to the collective bargaining model. We estimated the income sharing rule for the working couples and implemented some counterfactual policy experiments. We found that the average income sharing between wife and husband is around 81 percent. The policy simulation reveals that the recent tax reform tends to increase the labor supply of female workers while their welfare tends to be deteriorated.

목차

Abstract

1. INTRODUCTION

2. RECENT TAX REFORM IN KOREA

3. COLLECTIVE APPROACH AND EMPIRICAL SPECIFICATION

4. DATA AND ESTIMATION RESULTS

5. COUNTERFACTUAL EXPERIMENTS

6. CONCLUSION

References