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

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  • Holly Sutherland
  • Miles Corak
  • Christine Lietz
  • UNICEF Innocenti Research Centre

Abstract

The objective of this paper is to analyse 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?; what fraction of the needs of children are supported by elements of the tax and transfer systems directed explicitly to them?; what impact do measures of public resources for children have on child poverty rates?

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Bibliographic Info

Paper provided by UNICEF Innocenti Research Centre in its series Innocenti Working Papers with number inwopa05/30.

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Date of creation: 2005
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Handle: RePEc:ucf:inwopa:inwopa05/30

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Keywords: child poverty; child related policies;

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References

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  1. Bernd Raffelhuschen & Laurence J. Kotlikoff, 1999. "Generational Accounting around the Globe," American Economic Review, American Economic Association, American Economic Association, vol. 89(2), pages 161-166, May.
  2. Foster, James & Greer, Joel & Thorbecke, Erik, 1984. "A Class of Decomposable Poverty Measures," Econometrica, Econometric Society, Econometric Society, vol. 52(3), pages 761-66, May.
  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, Institute for Fiscal Studies, vol. 25(3), pages 279-303, September.
  4. 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, Institute for Fiscal Studies, vol. 22(4), pages 547-565., December.
  5. Callan, Tim & Sutherland, Holly, 1997. "The impact of comparable policies in European countries: Microsimulation approaches," European Economic Review, Elsevier, Elsevier, vol. 41(3-5), pages 627-633, April.
  6. Mantovani, Daniela & Sutherland, Holly, 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.
  7. Sutherland, Holly, 2001. "EUROMOD: an integrated European benefit-tax model: final report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research.
  8. Atkinson, A.B., 2005. "EUROMOD and the development of EU social policy," EUROMOD Working Papers EM1/05, EUROMOD at the Institute for Social and Economic Research.
  9. Ermisch, John, 1989. "Intergenerational Transfers in Industrialised Countries: Effects of Age Distribution and Economic Institutions," Journal of Population Economics, Springer, Springer, vol. 1(4), pages 269-84.
  10. Matsaganis, Manos & O'Donoghue, Cathal & Levy, Horacio & Coromaldi, Manuela & Mercader-Prats, Magda & Rodrigues, Carlos Farinha & Toso, Stefano & Tsakloglou, Panos, 2005. "Child Poverty and Family Transfers in Southern Europe," IZA Discussion Papers 1509, Institute for the Study of Labor (IZA).
  11. Herwig Immervoll & Cathal O’Donoghue, 2003. "Employment Transitions in 13 European Countries. Levels, Distributions and Determining Factors of Net Replacement Rates," CESifo Working Paper Series, CESifo Group Munich 1091, CESifo Group Munich.
  12. Sutherland, Holly & Immervoll, Herwig & O'Donoghue, Cathal, 1999. "An introduction to EUROMOD," EUROMOD Working Papers EM0/99, EUROMOD at the Institute for Social and Economic Research.
  13. Wen-Hao Chen & Miles Corak, 2008. "Child poverty and changes in child poverty," Demography, Springer, Springer, vol. 45(3), pages 537-553, August.
  14. Verbist, Gerlinde, 2005. "Replacement incomes and taxes: a distributional analysis for the EU-15 countries," EUROMOD Working Papers EM2/05, EUROMOD at the Institute for Social and Economic Research.
  15. Atkinson, Tony & Cantillon, Bea & Marlier, Eric & Nolan, Brian, 2002. "Social Indicators: The EU and Social Inclusion," OUP Catalogue, Oxford University Press, Oxford University Press, number 9780199253494, October.
  16. Verbist, Gerlinde, 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.
  17. Lietz, Christine & Sutherland, Holly, 2005. "Social indicators and other income statistics using EUROMOD: an assessment of the 2001 Baseline and Changes 1998-2001," EUROMOD Working Papers EM6/05, EUROMOD at the Institute for Social and Economic Research.
  18. Willem Adema, 1999. "Net Social Expenditure," OECD Labour Market and Social Policy Occasional Papers, OECD Publishing 39, OECD Publishing.
  19. Esther Duflo, 2000. "Child Health and Household Resources in South Africa: Evidence from the Old Age Pension Program," American Economic Review, American Economic Association, American Economic Association, vol. 90(2), pages 393-398, May.
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Citations

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Cited by:
  1. Lina Salanauskaite & Verbist, G. (Gerlinde), 2011. "GINI DP 25: Is the “Neighbour’s” Lawn Greener? Comparing Family Support in Lithuania and Four Other NMS," GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies 25, AIAS, Amsterdam Institute for Advanced Labour Studies.
  2. Lietz, Christine & Mantovani, Daniela, 2006. "Lessons from building and using EUROMOD," EUROMOD Working Papers EM5/06, EUROMOD at the Institute for Social and Economic Research.
  3. Figari, Francesco & Paulus, Alari & Sutherland, Holly, 2009. "Measuring the size and impact of public cash support for children in cross-national perspective," EUROMOD Working Papers EM6/09, EUROMOD at the Institute for Social and Economic Research.
  4. Levy, Horacio & Lietz, Christine & Sutherland, Holly, 2005. "Alternative tax-benefits 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.
  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.
  6. 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).
  7. Louise Sheiner, 2009. "Intergenerational aspects of health care," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2009-38, Board of Governors of the Federal Reserve System (U.S.).
  8. Dang, Thai-Thanh & Immervoll, Herwig & Mantovani, D. & Orsini, Kristian & Sutherland, Holly, 2006. "An age perspective on economic well-being and social protection in nine OECD countries," EUROMOD Working Papers EM3/06, EUROMOD at the Institute for Social and Economic Research.
  9. 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, Institute for Advanced Studies 185, Institute for Advanced Studies.
  10. Alexandre Baclet & Fabien Dell & Viktor Steiner & Katharina Wrohlich, 2005. "Verteilungseffekte der staatlichen Familienförderung: ein empirischer Vergleich zwischen Deutschland und Frankreich ; Kurzexpertise ; Forschungsprojekt im Auftrag der Hans-Böckler-Stiftung, Forschun," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, DIW Berlin, German Institute for Economic Research, volume 9, number pbk9, July.
  11. Ive Marx & Brian Nolan & Javier Olivera, 2014. "The Welfare State and Anti-Poverty Policy in Rich Countries," Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp 1403, Herman Deleeck Centre for Social Policy, University of Antwerp.
  12. Ive Marx & Sarah Marchal & Brian Nolan, 2012. "GINI DP 56: Mind the Gap: Net Incomes of Minimum Wage Workers in the EU and the US," GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies 56, AIAS, Amsterdam Institute for Advanced Labour Studies.
  13. Marx, Ive & Vanhille, Josefine & Verbist, Gerlinde, 2011. "Combating In-Work Poverty in Continental Europe: An Investigation Using the Belgian Case," IZA Discussion Papers 6067, Institute for the Study of Labor (IZA).

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