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Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators


  • Herwig Immervoll
  • Pascal Marianna
  • Marco Mira d'Ercole


The OECD regularly produces estimates of tax burdens and benefit entitlements for a range of “typical household” situations. The results of these calculations (published in the Benefits and Wages and Taxing Wages series) are frequently used to compare countries’ tax-benefit systems and to assess progress towards specific policy objectives. This paper presents information on particular aspects of the structure of household populations across countries in order to help in the interpretation of results based on such “typical” family situations. A range of internationally comparable data sources are used to assess how relevant household circumstances such as family structure, labour market attachment and benefit coverage vary across countries. The results are used as a basis for clarifying the scope of tax-benefit indicators based on synthetically constructed household typologies. “Typical household” calculations cannot be used to address essential distributional issues such as how ... L’OCDE publie régulièrement des évaluations des charges fiscales et des droits aux prestations en se servant d’un large échantillon de situations de ménages types. Les résultats de ces calculs (publiés dans les séries Prestations et salaires et Les impôts sur les salaires) sont souvent utilisés pour comparer le régime fiscal et le régime de prestations en vigueur dans les pays ainsi que pour évaluer le progrès à faire pour atteindre des objectifs de politique spécifiques. Ce document présente une information sur des aspects précis de la structure des ménages d’un pays à l’autre afin d’aider à l’interprétation des résultats basés sur des situations types de famille. Une gamme de sources de données, comparables à l’échelle internationale, est utilisée pour évaluer comment les différentes situations des ménages telles que la structure de la famille, les liens avec le marché du travail ou encore la couverture sociale varient d’un pays à l’autre. Ces résultats sont utilisés comme base ...

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  • Herwig Immervoll & Pascal Marianna & Marco Mira d'Ercole, 2004. "Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators," OECD Social, Employment and Migration Working Papers 20, OECD Publishing.
  • Handle: RePEc:oec:elsaab:20-en

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    References listed on IDEAS

    1. Datta Gupta, Nabanita & Smith, Nina, 2002. "Children and Career Interruptions: The Family Gap in Denmark," Economica, London School of Economics and Political Science, vol. 69(276), pages 609-629, November.
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    3. Siv S. Gustafsson & Shirley Dex & Cécile M. M. P. Wetzels & Jan Dirk Vlasblom, 1996. "Women`s labor force transitions in connection with childbirth: A panel data comparison between Germany, Sweden and Great Britain," Journal of Population Economics, Springer;European Society for Population Economics, vol. 9(3), pages 223-246.
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    5. Jan Ondrich & C. Spiess & Qing Yang & Gert Wagner, 2003. "The Liberalization of Maternity Leave Policy and the Return to Work after Childbirth in Germany," Review of Economics of the Household, Springer, vol. 1(1), pages 77-110, January.
    6. Christopher J. Ruhm, 1998. "The Economic Consequences of Parental Leave Mandates: Lessons from Europe," The Quarterly Journal of Economics, Oxford University Press, vol. 113(1), pages 285-317.
    7. Klerman, Jacob Alex & Leibowitz, Arleen, 1990. "Child Care and Women's Return to Work after Childbirth," American Economic Review, American Economic Association, vol. 80(2), pages 284-288, May.
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    Cited by:

    1. Immervoll, Herwig & Richardson, Linda, 2011. "Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?," IZA Discussion Papers 6030, Institute for the Study of Labor (IZA).
    2. repec:bla:jcmkts:v:55:y:2017:i:2:p:240-256 is not listed on IDEAS
    3. Bea Cantillon & Sarah Marchal & Chris Luigjes, 2015. "Decent incomes for the poor: which role for Europe?," ImPRovE Working Papers 15/20, Herman Deleeck Centre for Social Policy, University of Antwerp.
    4. Kamil Galuscak & Jan Pavel, 2012. "Taxes and Benefits: Work Incentive Effects of Policies," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 62(1), pages 27-43, February.
    5. Werner Roeger & Janos Varga & Jan in 't Veld, 2008. "Structural Reforms in the EU: A simulation-based analysis using the QUEST model with endogenous growth," European Economy - Economic Papers 2008 - 2015 351, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    6. 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.
    7. Andrei, Jean & Saša, Stefanovic, 2011. "Especially vulnerable groups in EU and Serbian labor market," MPRA Paper 35285, University Library of Munich, Germany, revised 17 Oct 2011.

    More about this item

    JEL classification:

    • D3 - Microeconomics - - Distribution
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J0 - Labor and Demographic Economics - - General

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