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Alternative Tax-Benefit Strategies to Support Children in the European Union. Recent Reforms in Austria, Spain and the UK

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Author Info
Levy, Horacio (University of Essex)
Lietz, Christine (Department of Economics and Finance, Institute for Advanced Studies, Vienna, Austria)
Sutherland, Holly (University of Essex and DIW Berlin)

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Abstract

We compare three EU countries that have recently experienced substantial but very different reforms of their family support systems: Austria, Spain and the UK. The structure of these systems is different: Austria emphases universal benefits, Spain tax concessions and the UK means-tested benefits. First the paper compares the distributional implications of these three approaches. The recent reforms have reinforced existing structures while increasing the amount of spending for children. The second step is to ask: What would have happened if these countries had 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. We find that the three factors that can be distinguished – the level of spending, its structure, and the way it impacts in a national context – are all important to varying degrees.

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File URL: http://www.ihs.ac.at/publications/eco/es-185.pdf
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File Function: First version, 2006
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Publisher Info
Paper provided by Institute for Advanced Studies in its series Economics Series with number 185.

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Length: 37 pages
Date of creation: Feb 2006
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Handle: RePEc:ihs:ihsesp:185

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Related research
Keywords: Children; European Union; Policy Reform; Microsimulation;

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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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. 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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