The Impact of Tax and Transfer Systems on Children in the European Union

Miles Corak, Christine Lietz and Holly Sutherland

Innocenti Working Papers

Abstract: The objective of this paper is to analyse the impact of fiscal policy on the economic resources available to children, and on the child poverty rate. A static microsimulation model specifically designed for the purposes of comparative fiscal analysis in the European Union, EUROMOD, is used to study the age incidence of government taxes and transfers in 2001 in 15 EU countries. Three related questions are addressed. First, what priorities are currently embodied in government budgets across age groups, and in particular to what degree do cash transfer and tax systems benefit children relative to older groups?; what fraction of the needs of children are supported by elements of the tax and transfer systems directed explicitly to them?; what impact do measures of public resources for children have on child poverty rates?

Keywords: child poverty; child related policies; European Community (search for similar items in EconPapers)
JEL-codes: I32 (search for similar items in EconPapers)
Date: 2005
New Economics Papers: this item is included in nep-tra
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Working Paper: The impact of tax and transfer systems on children in the European Union (2005)
Working Paper: The Impact of Tax and Transfer Systems on Children in the European Union (2005)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucf:inwopa:inwopa05/30

Ordering information: This working paper can be ordered from
https://www.unicef-i ... -european-union.html
The price is All UNICEF Office of Research - Innocenti publications can be downloaded from our website free of charge. Printed copies of some titles can also be ordered from the United Nations Publications website https://shop.un.org/search/unicef/node/29892.

Access Statistics for this paper

More papers in Innocenti Working Papers
Bibliographic data for series maintained by Patrizia Faustini ().