Hernández, Adrian; Picos, Fidel - 2021
families with children in Spain. We distinguish between three different forms of income support: (1) benefits aimed to ease the … cost of raising children (child-related benefits); (2) supplements to other benefits due to having children (non …-child-related benefits); and (3) tax reliefs (allowances and/or tax credits) reducing the tax burden of families with children (child …