Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2140303
How could Croatia reform tax-benefit policies for families with children: tackling distributional effects
Martina Pezer
Sažetak
Policies aimed at the family are an important tool for
governments to achieve various goals to improve society, manage
populations, enhance well-being, and reduce inequality, among
other things. Choosing an optimal policy design often constitutes
a compromise between different goals and priorities. The
Croatian tax allowance for dependent children has often been
criticised in the literature for its regressivity, and opacity due to a
lack of parliamentary oversight. There is room to improve the
child benefit allocation. This research investigates whether Croatia
could reform its policies on child benefit and tax allowance for
dependent children without increasing the budget, based on family
policies that have been implemented in Greece, Germany, the
Slovak Republic, Sweden and the United Kingdom. EUROMOD, a
widely used European tax-benefit microsimulation model, is used
to assess the differences in structure and distributional effects of
these ’imported’ policies in Croatia. The results highlight that
imported policies would make support to families with children
more equitable and reduce child poverty
Ključne riječi
Microsimulation; EUROMOD; policy reform; children; poverty; Croatia
Hrčak ID:
306711
URI
Datum izdavanja:
30.4.2023.
Posjeta: 424 *