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Child Targeted Tax Benefit Reform In Spain In A European Context: A Microsimulation Analysis Using EUROMOD

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Author Info
Levy H ()

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Abstract

Spain has one of the lowest expenditures on family social protection, the third highest child poverty and the second lowest fertility rate in the EU. The objective of this paper is to identify and assess tax-benefit reforms that could improve this situation. Using the European microsimulation model EUROMOD, this paper compares the child-targeted policies of four EU countries to those recently reformed in Spain. It also analyses the effect that the policies of these countries would have if applied in Spain. Results show that recent reforms have increased considerably the expenditure on child-targeted policies. However, in contrast to the other analysed countries the new Spanish system mainly benefits higher income families and has a low poverty reduction effect.

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File URL: http://www.iser.essex.ac.uk/publications/working-papers/euromod/em2-03.pdf
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Paper provided by EUROMOD at the Institute for Social and Economic Research in its series EUROMOD Working Papers with number EM2/03.

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Date of creation: 01 Jul 2003
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Handle: RePEc:ese:emodwp:em2/03

Note: European Union, Microsimulation, Child poverty, Child benefits, Spain
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Related research
Keywords: European Union; Microsimulation; Child poverty; Child benefits; Spain;

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Find related papers by JEL classification:
C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Microeconomic Data
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
I38 - Health, Education, and Welfare - - Welfare and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

References listed on IDEAS
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. Sutherland, Holly & Piachaud, David, 2001. "Reducing Child Poverty in Britain: An Assessment of Government Policy 1997-2001," Economic Journal, Royal Economic Society, vol. 111(469), pages F85-101, February. [Downloadable!] (restricted)
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Cited by:
(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!]
  2. Matsaganis, Manos & Levy, Horacio & Mercader-Prats, Magda & Toso, Stefano & O’Donoghue, Cathal & Coromaldi, Manuela & Rodrigues, Carlos Farinha & Tsakloglou, Panos, 2005. "Child Poverty and Family Transfers in Southern Europe," IZA Discussion Papers 1509, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  3. Atkinson T, 2005. "EUROMOD And The Development Of EU Social Policy," EUROMOD Working Papers EM1/05, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  4. Sutherland H, 2005. "Micro Level Analysis Of The European Social Agenda: Combating Poverty And Social Exclusion Through Changes In Social And Fiscal Policy Final Report," EUROMOD Working Papers EM8/05, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
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