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

Author

Listed:
  • Miles Corak
  • Christine Lietz
  • Holly Sutherland

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?

Suggested Citation

  • Miles Corak & Christine Lietz & Holly Sutherland, 2005. "The Impact of Tax and Transfer Systems on Children in the European Union," Papers inwopa05/30, Innocenti Working Papers.
    • Handle: RePEc:ucf:inwopa:inwopa05/30
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    References listed on IDEAS

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    More about this item

    Keywords

    child poverty; child related policies;

    JEL classification:

    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty

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