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.
Despite widespread concern about the living standards of children, the research of the last decade has confirmed that there remain wide variations in the extent of child poverty across countries at otherwise similar levels of development.
The contributors to this volume use a common analytical framework to evaluate how economic, family structure and public policy changes affected the well-being of children in the industrialized countries in the West and the East from the end of the Second World War to the mid-1990s.
During the last three decades Spain has undergone a major political and socio-economic transformation. Over the same period, indicators such as average welfare levels as measured by real disposable per capita income or expenditure on social protection have shown a significant net rise.
This paper develops a framework by which the impact of decentralization of government on child welfare can be assessed. Consistent with the child welfare perspective, it is suggested that equity should be given greatest weight, in terms of both equality of opportunity and progress in reducing disparities in access.
How can EMU be expected to affect the children of Europe? Much of this paper is concerned with making the link between macroeconomic analysis and family welfare, a link which is important for all age groups, but particularly so for children.
The relationship between marital splits and personal income changes is of great relevance to social policy. The aim of this paper is to provide new longitudinal evidence for Britain about the relationship between marital splits and changes in personal economic well-being.