Eine steuerliche Besserstellung von Alleinerziehenden streben in ihren Anträgen im schleswig-holsteinischen Landtag sowohl CDU und Grüne als auch FDP an. Gleichzeitig ist dieses Ziel auch im Koalitionsvertrag zwischen Union und SPD auf Bundesebene verankert, wonach eine Anhebung oder...

Child poverty is of growing concern in Ireland and internationally due to the growing body of evidence on the detrimental effects of childhood socio-economic disadvantage on children, both in the short term and in the long term through loss of education, earnings and health. In Ireland, child...

This research estimates by how much the NCS reduces childcare costs for families who use formal childcare in Ireland. The cost 'coverage' of the subsidy, measured by the ratio of the subsidy to the total cost of care, is estimated using the microsimulation model, SWITCH, linked to 2022 data from...

Child poverty is of growing concern in Ireland and internationally due to the growing body of evidence on the detrimental effects of childhood socio-economic disadvantage on children, both in the short term and in the long term through loss of education, earnings and health. In Ireland, child...

This paper examines how access to informal insurance shapes family responses to reductions in social welfare benefits, and how these adjustments affect children's development. In 2003, Israel reformed its child allowance program, significantly reducing unconditional cash benefits for large...

Trade mis-invoicing represents a significant economic challenge in Ghana, with losses estimated at 3.03 per cent of gross domestic product in 2018. We examine the potential of a universal child benefit in Ghana through a counterfactual taxation of illicit financial flows. Using microsimulation,...

Purpose - This study investigates how emotional and instrumental family support contribute to work-life balance (WLB) among women in higher education, with a particular focus on the mediating roles of self-efficacy and grit in enhancing this balance. Design/methodology/approach - Utilizing a...

Russia's Maternity Capital program, launched in 2007, is a key policy with an obvious pronatalist focus aimed at countering the country's long-term depopulation trend by encouraging families to have more children. Initially, providing financial incentives for second and subsequent births. The...

We examine whether financial incentives affect fertility and family planning. We use a reform reducing child benefits paid to larger families together with Danish longitudinal register data on the universe of legal abortions and birth control pill purchases to address this question. We find that...

This paper examines how access to informal insurance shapes family responses to reductions in social welfare benefits, and how these adjustments affect children's development. In 2003, Israel reformed its child allowance program, significantly reducing unconditional cash benefits for large...

Eine steuerliche Besserstellung von Alleinerziehenden streben in ihren Anträgen im schleswig-holsteinischen Landtag sowohl CDU und Grüne als auch FDP an. Gleichzeitig ist dieses Ziel auch im Koalitionsvertrag zwischen Union und SPD auf Bundesebene verankert, wonach eine Anhebung oder...

Utilising the EU-SILC modules 2009, 2014, and 2021, this note analyses child-specific material deprivation in the EU Member States. Besides the statistics on the most frequently lacked items, the child-specific material deprivation intensity (i.e., the number of lacked items) and the...

In a cross-border context, it is possible that the entitlement to family benefits arises in more than one Member State. Therefore, the Regulations on the coordination of social security systems lay down priority rules to define the 'primarily competent Member State' which is obliged to provide...

This report provides an overview of the export of family benefits for the reference year 2022. Family benefits were transferred to more than 1.1 million family members residing in another EU/EFTA country or the UK. On average, 2.6 % of the total family benefits were paid to persons residing in...

Non-take-up of welfare schemes is a key concern of policy effectiveness. Building on studies that have shown the low take-up of minimum income schemes, our case study of Ireland's Working Family Payment is the first to analyse non-take-up of an in-work benefit and its determinants with a special...

This paper analyzes the welfare implications of children’s enfranchisement within a political economy framework that emphasizes the trade-offs in public policy when the electorate includes different age groups. Public spending is financed by tax revenues, meaning that higher spending on...

In this paper, we examine reforms that alleviate large employment disincentives induced by child-related transfers for married mothers. We develop a life-cycle model where married couples face labor market, child care and fertility risk, and make joint labor supply and consumption-saving...

The Child and Dependent Care Credit (CDCC), a tax credit based on income and child care expenses, reduces child care costs for working families. The Economic Growth and Tax Relief Reconciliation Act expanded the CDCC in 2003, generating differential increases in generosity across states and...

We study the fertility effects of the 1997 Quebec Family Policy, which introduced universal childcare and simultaneously ended its newborn allowance. Using a 20% sample of Canadian tax returns, we find that the reform reduced overall fertility at the intensive margin but had varying impacts by...