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Alternative tax-benefits strategies to support children in the European Union: recent reforms in Austria, Spain and the United Kingdom

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  • Sutherland, Holly
  • Levy, Horacio
  • Lietz, Christine

Abstract

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.
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Suggested Citation

  • Sutherland, Holly & Levy, Horacio & Lietz, Christine, 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.
    • Handle: RePEc:ese:emodwp:em10-05
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    References listed on IDEAS

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    1. Corak, Miles, 2005. "Principles and Practicalities for Measuring Child Poverty in the Rich Countries," IZA Discussion Papers 1579, Institute of Labor Economics (IZA).
    2. Timothy Smeeding & Gunther Schmaus & Brigitte Buhmann & Lee Rainwater, 1988. "Equivalence Scales, Well-Being, Inequality and Poverty: Sensitivity Estimates Across Ten Countries Using the LIS Database," LIS Working papers 17, LIS Cross-National Data Center in Luxembourg.
    3. Wen-Hao Chen & Miles Corak, 2008. "Child poverty and changes in child poverty," Demography, Springer;Population Association of America (PAA), vol. 45(3), pages 537-553, August.
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    Cited by:

    1. Nicholas-James Clavet & Luca Tiberti & Marko Vladisavljevic & Jelena Zarkovic Rakic & Aleksandra Anic & Gorana Krstic & Sasa Randelovic, 2017. "Reduction of child poverty in Serbia: Improved cash-transfers or higher work incentives for parents?," Working Papers PMMA 2017-04, PEP-PMMA.

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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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