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Alternative Tax Benefit Strategies To Support Children In The European Union: Recent Reforms In Austria, Spain And The United Kingdom

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Author Info
Levy H ()
Lietz C
Sutherland H ()

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Abstract

We compare three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children: Austria, Spain and the United Kingdom. The structure of these systems is different: Austria gives emphasis to universal benefits, Spain to tax concessions and the United Kingdom to means-tested benefits. As a first step the paper compares the distributional implications of these three approaches. The recent reforms have reinforced these existing structures while increasing the amount of public resources directed towards children. The second step is to address the question whether the chosen strategies are the best for each country. What would have happened if instead of reinforcing the existing types of policies these countries had completely transformed the architecture of their systems in either of the other two directions? We use EUROMOD, the European tax-benefit microsimulation model that is designed for making cross-country comparisons and answering what if questions such as these to explore the effects of budget-neutral alternatives on the position of children in the income distribution as a whole, the proportions gaining and losing and the effects on child poverty. The three factors that can be distinguished - the level of spending, its structure, and the way it impacts in a particular national context - are all important to varying degrees. JEL: C8, I3 Keywords: Children, European Union, Policy reform, Microsimulation

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Paper provided by EUROMOD at the Institute for Social and Economic Research in its series EUROMOD Working Papers with number EM10/05.

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Date of creation: 01 Jul 2005
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Handle: RePEc:ese:emodwp:em10/05

Note: European Union, Microsimulation, Children, Policy reform
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Related research
Keywords: European Union; Microsimulation; Children; Policy reform;

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Find related papers by JEL classification:
C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
I3 - Health, Education, and Welfare - - Welfare and Poverty

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Deaton, Angus S & Muellbauer, John, 1986. "On Measuring Child Costs: With Applications to Poor Countries," Journal of Political Economy, University of Chicago Press, vol. 94(4), pages 720-44, August. [Downloadable!] (restricted)
  2. Miles Corak, 2005. "Principles and practicalities in measuring child poverty for the rich countries," Innocenti Working Papers inwopa05/27, UNICEF Innocenti Research Centre. [Downloadable!]
  3. David Piachaud & Holly Sutherland, 2000. "How Effective is the British Government's Attempt to Reduce Child Poverty?," Innocenti Working Papers inwopa00/6, UNICEF Innocenti Research Centre. [Downloadable!]
  4. Holly Sutherland & Miles Corak & Christine Lietz, 2005. "The impact of tax and transfer systems on children in the European Union," Innocenti Working Papers inwopa05/30, UNICEF Innocenti Research Centre. [Downloadable!]
  5. Buhmann, Brigitte, et al, 1988. "Equivalence Scales, Well-Being, Inequality, and Poverty: Sensitivity Estimates across Ten Countries Using the Luxembourg Income Study (LIS) Database," Review of Income and Wealth, Blackwell Publishing, vol. 34(2), pages 115-42, June.
  6. Miles Corak & Christine Lietz & Holly Sutherland, 2005. "The Impact of Tax and Transfer Systems on Children in the European Union," IZA Discussion Papers 1589, Institute for the Study of Labor (IZA). [Downloadable!]
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  7. Immervoll H & O'donoghue C & Sutherland H, 1999. "An Introduction To EUROMOD," EUROMOD Working Papers EM0/99, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  8. repec:cep:sticas:038 is not listed on IDEAS
  9. Jenkins, Stephen P & Cowell, Frank A, 1994. "Parametric Equivalence Scales and Scale Relativities," Economic Journal, Royal Economic Society, vol. 104(425), pages 891-900, July. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Lietz C & Mantovani D, 2006. "Lessons From Building And Using EUROMOD," EUROMOD Working Papers EM5/06, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
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