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

Miles Corak, Christine Lietz () and Holly Sutherland
Additional contact information
Christine Lietz: IHS - Institute for Advanced Studies, Vienna

No 1589, IZA Discussion Papers from Institute of Labor Economics (IZA)

Abstract: The objective of this paper is to analyze 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? Second, what fractions of the needs of children are supported by elements of the tax and transfer systems directed explicitly to them? And third, what impact do measures of public resources for children have on child poverty rates?

Keywords: poverty; children; social policy (search for similar items in EconPapers)
JEL-codes: I30 I32 I38 (search for similar items in EconPapers)
Pages: 65 pages
Date: 2005-05
New Economics Papers: this item is included in nep-cmp, nep-edu and nep-eec
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Citations: View citations in EconPapers (45)

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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)
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