Taxation and the Female Labour Supply in Japan Available to Purchase

The Japanese economy, facing a severe labour shortage, may need to seek a fuller utilisation of women. Circumstantial evidence about the labour shortage is described, and Japanese wage and income tax systems are analysed, from which it is found that they are institutionally working against women seeking to enter the labour market. Wage and income tax structures must be reformed if the labour supply of women is to be increased, not to mention their economic and social advancement.