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

65 Pages Posted: 11 May 2005

See all articles by Miles Corak

Miles Corak

Statistics Canada; University of Ottawa; IZA Institute of Labor Economics

Christine Lietz

University of Cambridge

Holly Sutherland

University of Essex - Institute for Social and Economic Research (ISER)

Date Written: May 2005

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

JEL Classification: I30, I32, I38

Suggested Citation

Corak, Miles and Lietz, Christine and Sutherland, Holly, The Impact of Tax and Transfer Systems on Children in the European Union (May 2005). Available at SSRN: https://ssrn.com/abstract=721908 or http://dx.doi.org/10.2139/ssrn.721908

Miles Corak (Contact Author)

Statistics Canada ( email )

Family and Labour Studies
Ottawa, Ontario K1A 0T6
Canada
613-951-9047 (Phone)
613-951-5403 (Fax)

University of Ottawa

2292 Edwin Crescent
Ottawa, Ontario K2C 1H7
Canada

IZA Institute of Labor Economics

P.O. Box 7240
Bonn, D-53072
Germany

Christine Lietz

University of Cambridge ( email )

Trinity Ln
Cambridge, CB2 1TN
United Kingdom

Holly Sutherland

University of Essex - Institute for Social and Economic Research (ISER) ( email )

Wivenhoe Park
Colchester CO4 3SQ
United Kingdom

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