Families with children receive support from the tax-benefit system to a different extent across countries. In Spain, child poverty remains high as compared to other EU countries, possibly pointing to a weaker role of the public sector in providing income support to families with children. In...

This study examines the impact of changes in the social benefits system on the wellbeing, poverty, and economic activity in Poland. The core element of those changes was a programme of large cash transfers, referred to as Family 500+, introduced in 2016. It was intended to support families with...

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EU-SILC data. We find that both reforms have an...

Having a child can have a heavy toll on parents' earnings, especially in the first years after childbirth, with mothers often being more affected than fathers. This is particularly true in the three Baltic states, with relatively generous parental leave benefits compared to the EU and norms...

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 study reviews options of childcare and early learning arrangements in developing countries, focusing on innovative options for public and nonstate provision that fit the needs and constraints of low-income families. It discusses both home-based care (provided in a home setting) and...

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...

Die Arbeit untersucht die Bedeutung von Kindern für eine umlagefinanzierte Rentenversicherung. Nach einer Thematisierung grundsätzlicher Fragestellungen wird für verschiedene "Idealtypen" von Umlageverfahren der jeweilige "materielle" Wert von Kindern verdeutlicht. Anschließend erfolgt eine...