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 paper assesses the impact of the Agrarian Unemployment Benefit (AUB), a regionally targeted income support scheme introduced in Andalucía, Spain, in 1984. At its peak, the program covered more than 10% of the regional labour force, making it one of the most extensive welfare measures of...

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...

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,...

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...

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...

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...

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...

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 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...

This paper uses register-based data to analyze the consequences of a recent major Danish welfare reform for children’s academic performance and well-being. In addition to work requirements, the reform brought about considerable reductions in welfare transfers. We implement a comparative event...

This working paper presents an overview of the gradual development of the Soviet welfare system from the October Revolution of 1917 to the country’s dissolution in 1991. It examines all major social welfare programmes in the Soviet Union and their generosity – understood as the combination...

This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization of some earnings and employment during pregnancy to increase benefits. Reported...

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...

I study fertility adjustments after the introduction of a large universal child benefit in Poland. The program caused a six percent increase in the number of births. Patterns of selection into parenthood changed significantly and persistently, with a weakening of positive selection based on...

Work requirements are perhaps the most controversial aspect of the Temporary Assistance for Needy Families (TANF) program, America's sole federal cash assistance program for lowincome families with children. In 2025, for the first time in nearly 20 years, the Fiscal Responsibility Act of 2023...