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Swapping policies: Alternative tax-benefit strategies to support children in Austria, Spain and the UK

Levy, H and Lietz, C and Sutherland, H (2007) 'Swapping policies: Alternative tax-benefit strategies to support children in Austria, Spain and the UK.' Journal of Social Policy, 36 (4). 625 - 647. ISSN 0047-2794

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Abstract

Three European countries with very different tax-benefit systems have recently substantially increased the level of support for children: Austria, Spain and the UK. Austria mainly makes use of universal benefits; Spain, tax concessions; and the UK means-tested benefits and tax credits. This article addresses the question of whether the chosen strategies are in fact the most effective for each country. It considers what would have happened if these countries had transformed the architecture of their systems in either of the other two directions. It makes use of EUROMOD, the European tax-benefit microsimulation model that is designed for making cross-country comparisons, to explore the distributional and, in particular, child poverty effects of budget-neutral alternatives. The results show that three factors - the level of spending, its structure, and the way it impacts in a particular national context - affect the outcomes to varying degrees. © 2007 Cambridge University Press.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Social Sciences > Institute for Social and Economic Research
Depositing User: Jim Jamieson
Date Deposited: 19 Sep 2013 15:53
Last Modified: 17 Aug 2017 17:57
URI: http://repository.essex.ac.uk/id/eprint/7803

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