Alternative Tax-benefit Strategies to Support Children in the European Union. Recent Reforms in Austria, Spain and the United Kingdom

Alternative Tax-benefit Strategies to Support Children in the European Union. Recent Reforms in Austria, Spain and the United Kingdom

AUTHOR(S)
Holly Sutherland; Christine Lietz; Horacio Levy

Published: 2005 Innocenti Working Papers
In this paper the situation of three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children is analysed and compared: Austria, Spain and the United Kingdom. The structure of these systems is very different: Austria gives emphasis to universal benefits, Spain to tax concessions and the United Kingdom to means-tested benefits.
Accounting for the Family: The treatment of marriage and children in European income tax systems

Accounting for the Family: The treatment of marriage and children in European income tax systems

AUTHOR(S)
Cathal O’Donoghue; Holly Sutherland

In some countries family status has little or no impact on the amount of tax that an individual pays. In others the income tax system plays a major role in the redistribution of income among families of different types. This paper examines the treatment of the family in European tax systems. It surveys the various instruments which are used to take account of marriage and the presence of children and describes the current systems in the 15 European Union countries. Tax systems are expected to achieve many things, and the paper discusses the tradeoffs involved in attempting to reconcile conflicting aims, with a particular focus on the impact of the various approaches on the welfare of children.
Cite this publication | No. of pages: 54 | Thematic area: Industrialized Countries | Tags: family income, income distribution, income redistribution, tax systems | Publisher: UNICEF ICDC, Florence
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