男性の育児参加促進と保育サービス利用への補助 : 税財源の違いによる効果比較

Abstract

This study aims to analyze theoretically the effect of the measures relating to the support of men in the care of children and the child-care subsidies on the number of children. Our model follows Becker (1965). We modify his approach in the following two ways. First, we assume that inputs of the production function for children may be classified into three categories: menʼs time, womenʼs time, and childcare services. Second, we take into consideration the tax imposed on the household to ensure the source of revenue for the above measures. Using our model, we analyze how the menʼs time devoted to child-raising, the compensations for the menʼs time, and the child-care subsidies affect the number of children. Our model shows that the effect of the menʼs time on the number of children is ambiguous, while the compensations for the menʼs time and the child-care subsidies increase the number of children.