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Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain, and the UK. ENEPRI Working Paper, No. 49, 5 February 2007

Levy, Horacio, and Lietz, Christine, and Sutherland, Holly. (2007) Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain, and the UK. ENEPRI Working Paper, No. 49, 5 February 2007. [Working Paper]

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    Abstract

    We compare three EU countries that have recently experienced substantial but very different reforms of their family support systems: Austria, Spain and the UK. The structure of these systems is different: Austria emphases universal benefits, Spain tax concessions and the UK means-tested benefits. First the paper compares the distributional implications of these three approaches. The recent reforms have reinforced existing structures while increasing the amount of spending for children. The second step is to ask: What would have happened if these countries had 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. We find that the three factors that can be distinguished – the level of spending, its structure, and the way it impacts in a national context – are all important to varying degrees.

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    Item Type: Working Paper
    Uncontrolled Keywords: Children; policy reform; microsimulation.
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Countries > U.K.
    Countries > Spain
    EU policies and themes > Policies & related activities > social policy > general
    Countries > Austria
    Subjects for EU documents: UNSPECIFIED
    EU Series: UNSPECIFIED
    ["eprint_fieldname_eusries" not defined]: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Centre for European Policy Studies (Brussels) > ENEPRI Working Papers
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 10 Feb 2008
    Page Range: p. 45
    Last Modified: 06 Apr 2012 13:05
    URI: http://aei.pitt.edu/id/eprint/7393

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