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The Impact of Tax and Transfer Systems on Children in the European Union

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Author Info
Miles Corak () (UNICEF Innocenti Research Centre and IZA Bonn)
Christine Lietz (University of Cambridge)
Holly Sutherland (ISER, University of Essex)

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Abstract

The objective of this paper is to analyze the impact of fiscal policy on the economic resources available to children, and on the child poverty rate. A static microsimulation model specifically designed for the purposes of comparative fiscal analysis in the European Union, EUROMOD, is used to study the age incidence of government taxes and transfers in 2001 in 15 EU countries. Three related questions are addressed. First, what priorities are currently embodied in government budgets across age groups, and in particular to what degree do cash transfer and tax systems benefit children relative to older groups? Second, what fractions of the needs of children are supported by elements of the tax and transfer systems directed explicitly to them? And third, what impact do measures of public resources for children have on child poverty rates?

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Publisher Info
Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 1589.

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Length: 65 pages
Date of creation: May 2005
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Handle: RePEc:iza:izadps:dp1589

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Related research
Keywords: poverty; children; social policy;

Other versions of this item:

Find related papers by JEL classification:
I30 - Health, Education, and Welfare - - Welfare and Poverty - - - General
I32 - Health, Education, and Welfare - - Welfare and Poverty - - - Measurement and Analysis of Poverty
I38 - Health, Education, and Welfare - - Welfare and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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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. Anthony Barnes Atkinson, 2005. "EUROMOD and the Development of EU Social Policy," Discussion Papers of DIW Berlin 467, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  2. 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!]
  3. Ruth Hancock & Stephen Pudney & Geraldine Barker & Monica Hernandez & Holly Sutherland, 2004. "The Take-Up of Multiple Means-Tested Benefits by British Pensioners: Evidence from the Family Resources Survey," Fiscal Studies, Institute for Fiscal Studies, vol. 25(3), pages 279-303, September.
    Other versions:
  4. Verbist G, 2004. "Redistributive Effect And Progressivity Of Taxes An International Comparison Across The EU Using EUROMOD," EUROMOD Working Papers EM5/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  5. Laurence J. Kotlikoff & Bernd Raffelhuschen, 1999. "Generational Accounting around the Globe," American Economic Review, American Economic Association, vol. 89(2), pages 161-166, May. [Downloadable!] (restricted)
    Other versions:
  6. Immervoll H & O'donoghue C, 2003. "Employment Transitions In 13 European Countries. Levels, Distributions And Determining Factors Of Net Replacement Rates," EUROMOD Working Papers EM/3/03, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    Other versions:
  7. Callan, Tim & Sutherland, Holly, 1997. "The impact of comparable policies in European countries: Microsimulation approaches," European Economic Review, Elsevier, vol. 41(3-5), pages 627-633, April. [Downloadable!] (restricted)
  8. Esther Duflo, 2000. "Child Health and Household Resources in South Africa: Evidence from the Old Age Pension Program," American Economic Review, American Economic Association, vol. 90(2), pages 393-398, May. [Downloadable!] (restricted)
  9. Ermisch, John, 1989. "Intergenerational Transfers in Industrialised Countries: Effects of Age Distribution and Economic Institutions," Journal of Population Economics, Springer, vol. 1(4), pages 269-84.
  10. 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!]
  11. Mantovani D & Sutherland H, 2003. "Social Indicators And Other Income Statistics Using The Euromod Baseline: A Comparison With Eurostat And National Statistics," EUROMOD Working Papers EM1/03, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  12. Willem Adema, 1999. "Net Social Expenditure," OECD Labour Market and Social Policy Occasional Papers 39, OECD, Directorate for Employment, Labour and Social Affairs. [Downloadable!]
  13. Christopher Heady & Theodore Mitrakos & Panos Tsakloglou, 2001. "The distributional impact of social transfers in the European Union: evidence from the ECHP," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 547-565., December. [Downloadable!]
    Other versions:
  14. Matsaganis M & O'donoghue C & Levy H & Coromaldi M & Mercader-prats M & Farinha rodrigues C & Toso S & Tsakloglou P, 2004. "Child Poverty And Family Transfers In Southern Europe," EUROMOD Working Papers EM2/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    Other versions:
  15. UNICEF Innocenti Research Centre, 2005. "Child poverty in rich countries 2005," Innocenti Report Card inreca05/9, UNICEF Innocenti Research Centre. [Downloadable!]
  16. Foster, James & Greer, Joel & Thorbecke, Erik, 1984. "A Class of Decomposable Poverty Measures," Econometrica, Econometric Society, vol. 52(3), pages 761-66, May. [Downloadable!] (restricted)
Full references

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. Corak, Miles & Fertig, Michael & Tamm, Marcus, 2005. "A Portrait of Child Poverty in Germany," IZA Discussion Papers 1528, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  3. Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland, 2006. "An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries," IZA Discussion Papers 2173, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  4. Levy, Horacio & Lietz, Christine & Sutherland, Holly, 2006. "Alternative Tax-Benefit Strategies to Support Children in the European Union. Recent Reforms in Austria, Spain and the UK," Economics Series 185, Institute for Advanced Studies. [Downloadable!]
  5. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    Other versions:
  6. Levy H & Lietz C & Sutherland H, 2005. "Alternative Tax Benefit Strategies To Support Children In The European Union: Recent Reforms In Austria, Spain And The United Kingdom," EUROMOD Working Papers EM10/05, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    Other versions:
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