著者

齊藤 由里恵 上村 敏之

出版者

生活経済学会

雑誌

生活経済学研究 (ISSN:13417347)

巻号頁・発行日

vol.26, pp.31-43, 2007

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The livelihood assistance allowance is considered the last safety net of the social security system in Japan. The aims are to guarantee a minimum standard of living and independence support for low income families. In recent years there have been some proposals about the livelihood assistance allowance. The number of the cover welfare family has been increasing due to expansion of nonstandard employment and a rise of the unemployment rate. This paper argues for the necessity of reforming the system from a viewpoint of working support. This paper evaluates the livelihood assistance allowance by estimating marginal effective tax rates. The main results of this paper are as follows : (1) Marginal effective tax rates of 100% within a bracket of deduction of earning income and falling ratio of deduction of earning income against the gross income increasing may be obstructed to work. (2) It seems likely that the marginal effective tax rate has exceeded 100% at the connection point of the livelihood assistance allowance and income based taxes disturb the labor by "the border line class" who has low income around the livelihood assistance standard. The reason is because the minimum taxable limit is lower than the livelihood assistance standard.