Child Targeted Tax Benefit Reform In Spain In A European Context: A Microsimulation Analysis Using Euromod
Spain has one of the lowest expenditures on family social protection, the third highest child poverty and the second lowest fertility rate in the EU. The objective of this paper is to identify and assess tax-benefit reforms that could improve this situation. Using the European microsimulation model EUROMOD, this paper compares the child-targeted policies of four EU countries to those recently reformed in Spain. It also analyses the effect that the policies of these countries would have if applied in Spain. Results show that recent reforms have increased considerably the expenditure on child-targeted policies. However, in contrast to the other analysed countries the new Spanish system mainly benefits higher income families and has a low poverty reduction effect.
European Union, Microsimulation, Child poverty, Child benefits, Spain
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.