Alternative tax-benefits strategies to support children in the European Union: recent reforms in Austria, Spain and the United Kingdom
In this paper the situation of three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children is analysed and compared: Austria, Spain and the United Kingdom. The structure of these systems is very different: Austria gives emphasis to universal benefits, Spain to tax concessions and the United Kingdom to means-tested benefits.
(This abstract was borrowed from another version of this item.)
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