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2 Ishi

3 HPhttp: // / jouhou / syuzei / siryou /.htm..

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5 ERTA, TRA ERTA Economic Recovery Tax Act TRA Tax Reform Act Mroz Triest Lindsey Burtless Navrati

6 Lindsey Burtless Navrati CPS Current Population Survey Eissa CPS D. I. D DINKS Eissa, Eissa and Hoynes Eissa ERTA treatment group control group ERTA

7 D. I. D

8 A goo goo

9

10 or NT Eissa Difference in Difference D. I. D

11 treatment group control group D. I. D treatment group control group D. I. D

12 D. I. D DINKS DINKS Control DINKS D. I. D Nada

13 DINKS, Control group Control group DINKS group Control group DINKS group DINKS mode Epanechnikov Epanechnikov Deaton Silverman Pagan and Ullah

14 DINKS,,,, Dinks C. G Dinks C. G t.... DINKS t..... DINKS...

15 D. I. D D. I. D Eissa Meyer, Viscusi, and Durbin Difference in Difference D. I. D D. I. D treatment group control group group D. I. D Meyer, Viscusi, and Durbin D. I. D treatment group control group DINKS D. I. D

16 D. I. D Type I Tobit model D. I. D treatment group

17 D. I. D Tobit Type Treatment group Control group t-value Year... ***...***. Year...**....* *** ***....*** **. N Tobit Difference in Difference Estimator ***** *. robust OLS Amemiya Wooldridge Tobit model

18 D. I. D D. I. D D. I. D inverse Mills ratio

19 D. I. D Treatment group Control group t-value Year...***...**. Year...* *** *** ***....*** ***. N Difference in Difference Estimator *** ***. year Pooled OLS D. I. D

20 t-value...***......***...***...***...*** ***. N Pooled OLS ******. Tobit D. I. D D. I. D year year

21 treatment group control group D. I. D D. I. D year year treatment group treatment group control group treatment group D. I. D year treatment group D. I. D

22 D. I. D Tobit Type t-value Year...***...***. Year *** *** ***....***....***....***....***. N Tobit Difference in Difference Estimator ***** *.D. I. D ******. control group D. I. D year

23 D. I. D Tobit Type Treatment group Control group t-value Year...***...***. Year...***....**....* *** *** ***. N Tobit Difference in Difference Estimator ***** *. D. I. D year

24 D. I. D N

25 Epanechnikov Amemiya, T. Advanced Econometrics. Cambridge, MA: Harvard University Press. Burtless, Gary. The supply side legacy of the Reagan years: Euphoria or chaos? Ed. A. Sahu and Ronald Tracy. New York: Praeger. Eissa, N. and H. W. Hoynes. Taxes and the labor marked participation of married couples: the earned income tax credit. Journal of Public Economics,, pp.. Ishi, Hiromitsu. The Japanese tax system: Oxford University Press. Lindsey, Lawrence. Individual taxpayer responses to tax cuts, : With implications for the revenue maximizing tax rate. Journal of Public Economics, pp. Mayer B. D., W. K. Viscusi, and D. L. Durbin. Workers Compensation and Injury Duration: Evidence from a Natural Experiment. American Economic Review, pp. Mroz, Thomas. Sensitivity of an empirical model of married women s hours of work to economic and statistical assumptions. Econometrica, pp. Navrati, John. Evidence of individual taxpayer behavior from panel tax return data.

26 Cambridge: Harvard University. Mimeograph. Pagan, A. and A. Ullah Nonparametric Econometrics, Cambridge University Press. Silverman, B. W. Density Estimation for Statistics and Data Analysis, London, Chapman & Hall. Triest, Ronald. The effect of income taxation on labor supply in the United States. Journal of Human Resources, pp. Wooldridge, J. M. Econometric Analysis of Cross Section and Panel Data, The MIT Press. pp. Vol. No., pp. No. http: // / pie / Japanese / discussionpaper / dp / dp / text.pdf Vol. No., pp. No., pp. December pp. No., pp. pp. A

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