English, Article, Journal or magazine article edition: Alternative Tax Benefit Strategies To Support Children In The European Union: Recent Reforms In Austria, Spain And The United Kingdom Levy H; Lietz C; Sutherland H

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/27566
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Alternative Tax Benefit Strategies To Support Children In The European Union: Recent Reforms In Austria, Spain And The United Kingdom
Author
  • Levy H
  • Lietz C
  • Sutherland H
Physical Description
  • preprint
Notes
  • We compare three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children: Austria, Spain and the United Kingdom. The structure of these systems is different: Austria gives emphasis to universal benefits, Spain to tax concessions and the United Kingdom to means-tested benefits. As a first step the paper compares the distributional implications of these three approaches. The recent reforms have reinforced these existing structures while increasing the amount of public resources directed towards children. The second step is to address the question whether the chosen strategies are the best for each country. What would have happened if instead of reinforcing the existing types of policies these countries had completely transformed the architecture of their systems in either of the other two directions? We use EUROMOD, the European tax-benefit microsimulation model that is designed for making cross-country comparisons and answering what if questions such as these to explore the effects of budget-neutral alternatives on the position of children in the income distribution as a whole, the proportions gaining and losing and the effects on child poverty. The three factors that can be distinguished - the level of spending, its structure, and the way it impacts in a particular national context - are all important to varying degrees. JEL: C8, I3 Keywords: Children, European Union, Policy reform, Microsimulation
  • European Union, Microsimulation, Children, Policy reform
  • RePEc:ese:emodwp:em10/​05
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment