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This paper addresses the right of children to be heard in any judicial or administrative proceeding affecting them. It introduces the subject based on examples from the laws and practices of 52 countries around the world. This paper is addressed primarily to child rights advocates, researchers, legal practitioners and other professionals working in the area of children and the law. Further research is needed to document good practices and to complement this introductory, global overview with studies focusing in more detail on different regions or legal traditions and specific types of proceedings.

AUTHOR(S)

Daniel O'Donnell
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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.

AUTHOR(S)

Cathal O’Donoghue; Holly Sutherland
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This Innocenti Occasional Paper examines the counter-intuitive relationship between Japan’s continuing economic achievement and the good of its child population. It would seem that adults and the elderly are harvesting the greater share of the benefits of economic success.

AUTHOR(S)

Martha N. Ozawa; Shigemi Kono
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AUTHOR(S)

Nelson Ortiz Pinilla; Carlos Castillo Cardona; Alejandra Gonzales Rossetti
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Over recent years demographic trends in Columbia (such as the increased participation of women in the workforce) have led to an increased demand for a viable day care system for 3-6 year olds. This has largely been met by an innovative programme set up by the Colombian Family Welfare Institute.

AUTHOR(S)

Carlos Castillo Cardona; Nelson Ortiz Pinilla; Alejandra Gonzales Rossetti
LANGUAGES:
This Report is organized in three main sections: 1) Introduction: Basic concepts and practices of participation.Characteristics and elements of participatory development. 2) Transformation strategies: what can be done to support the practice on a wider scale? 3) Programming, management, and policy issues: recommendations for UNICEF and its partners.

AUTHOR(S)

Karen Houston Smith; Bilge Ogun
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