C. R. McKenzie ( 38 ) (Keio Household Panel Survey) control group treatment group 1

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1 KEIO UNIVERSITY MARKET QUALITY RESEARCH PROJECT (A 21 st Century Center of Excellence Project) DP * C. R. McKenzie** ( 38 ) (Keio Household Panel Survey) control group treatment group * ** Graduate School of Economics and Graduate School of Business and Commerce, Keio University Mita, Minato-ku, Tokyo , Japan

2 C. R. McKenzie ( 38 ) (Keio Household Panel Survey) control group treatment group 1

3 ( 38 ) (Keio Household Panel Survey) 80 EITC (Earned Income Tax Credits) WFTC (Working Family Tax Credit) (tax credit) (Blundell and Macurdy, 1999) EITC Eissa and Liebman (1996) DD 1986 Eissa and Liebman (1996) control group treatment group DD EITC Blundell et. al. (1998) 80 Blundell et. al. (1998) (1995) 100 (1995) 35.6% 2

4 24.8% (2001) (1995) (2003) 0.4% 2 3 (2005) DD 2 3

5 (b) (a) (38 38 (a)) 70 (a) (b) (a) % % 7.6 (a) 70 4

6 3 Eissa and Liebman (1996) Eissa and Liebman (1996) DD DD treatment group control group control group treatment group treatment group control group P lfp = 1) = Φ( α + β Χ + γ treat + γ year04 + γ ( treat year04 )), (3-1) ( it p p it p0 i p1 t p2 i t lfpit 1 0 treati year04t treatment group X it treat year04 i t 70 γ treatment p2 γ p2 5

7 HW it = α + β Χ + γ treat + γ year04 + γ ( 2 treat year04 ) + ε h h it h0 i h1 t h i t it, (3-2) HWit γ h (Keio Household Panel Survey) KHPS attrition rate 17.3% 1 2 (3 1) KHPS (1 12 ) 1 0 KHPS (1 12 ) KHPS KHPS2004 KHPS2005 KHPS2005 KHPS2004 KHPS

8 KHPS2004 KHPS KHPS2004 KHPS KHPS DD treatment group control group 4 1 DD control group t-1 t KHPS2004 t-1 t control group 2 control group t-1 treatment group t (3-1) (3-2) treatment group control group 4 2 (3-1) 4 1 treatment group control group 2 ( ) 0.2 treatment group ( 0.1) control group treatment group 0 control group

9 control group (3-2) 3 treatment group control group treatment group control group DD % KHPS ( 15 ) 2004 ( 16 ) KHPS 2 81% 75% KHPS % % % KHPS % % 2 8

10 2 KHPS2004 KHPS2005 KHPS % % % % 2 2 KHPS2004 KHPS2005 KHPS treatment group control Pooled OLS random effects model 1% 2004 treatment pooled OLS random effects random effects 5 4 control group treatment group % % pooled OLS random effects random effects 2004 treatment (1995) (2001) 9

11 10% control group 20% treatment group treatment 5 5 0% control group treatment group DD (3-2) KHPS KHPS control group treatment group 2004 treatment pooled OLS random effects KHPS 4 DD control group treatment group Pooled OLS random effects control group treatment group

12 treatment pooled OLS random effects KHPS random effects KHPS control group treatment group KHPS 4 (2003) 11

13 (2003) pp (1995) 31 pp (1999) 35, pp ) No pp (1995) pp (2001) 103 No. 489, pp (2005) 2005 Blundell, R., A. Duncan, and C. Meghir (1998) Estimating Labor Supply Responses Using Tax Reforms Econometrica, 66(4), pp Blundell, R. and T. Macurdy (1999) "Labor Supply: A Review of Alternative Approaches" in Orley, A. and D. Card, Handbook of Labor Economics Vol.III A, North Holland. Eissa, N., and J. B. Liebman (1996), Labor Supply Response to the Earned Income Tax Credit, Quarterly Journal of Economics, 111(2), pp MODSIM2005, 12

14 2 1 (2003 ) 76 (a) (b)

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DP KEIO UNIVERSITY MARKET QUALITY RESEARCH PROJECT (A 21 st Century Center of Excellence Project) DP2004-13 * ** * ** Graduate School of Economics and Graduate School of Business and Commerce, Keio University

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