This paper explores the prospects for a guaranteed income for every child in the European Union and its potential effects on child poverty, taking as one starting point the ideas set out in Atkinson (2005). It examines the extent to which existing levels of financial support for children through...

The aim of the project was to build EUROMOD, a tax-benefit microsimulation model covering all 15 Member States of the European Union. This has been achieved, and baseline results are available for 14 countries. (Validated results for Sweden will appear shortly.) EUROMOD has been used for a...

This paper reports an exercise to validate EUROMOD output for 2001 by comparing income statistics calculated from the baseline micro-output with comparable statistics from the European Community Household Panel (ECHP). It focuses particularly on some of the income-based common “Laeken”...

We compare three EU countries that have recently experienced substantial but very different reforms of their systems to support families with children: Austria, Spain and the United Kingdom. The structure of these systems is different: Austria gives emphasis to universal benefits, Spain to tax...

In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...

This project explored the impacts of national social and fiscal policies, and reforms to these policies, on poverty reduction. The project covered all 15 (pre-2004) Member States of the EU. It made use of the tax-benefit model, EUROMOD, which was updated and improved as part of the project. The...

The objective of this paper is to analyse the impact of fiscal policy on the economic resources available to children, and on the child poverty rate. A static microsimulation model specifically designed for the purposes of comparative fiscal analysis in the European Union, EUROMOD, is used to...

This paper explores the implications of examining the effect of policy changes on individual incomes rather than household incomes. Conceptual problems arise from the treatment of collective resources and responsibilities, particularly children. These are dealt with in a manner that is...