Bo nuko a, Ka e yna; He nández, Ad ian; Picos, Fidel
Wo king Pape
In es ing in child en: The impac o EU ax and bene i
sys ems on child po e y and inequali y
JRC Wo king Pape s on Taxa ion and S uc u al Re o ms, No. 2/2024
P o ided in Coope a ion wi h:
Join Resea ch Cen e (JRC), Eu opean Commission
Sugges ed Ci a ion: Bo nuko a, Ka e yna; He nández, Ad ian; Picos, Fidel (2024) : In es ing in
child en: The impac o EU ax and bene i sys ems on child po e y and inequali y, JRC Wo king
Pape s on Taxa ion and S uc u al Re o ms, No. 2/2024, Eu opean Commission, Join Resea ch
Cen e (JRC), Se ille
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2024
JRC Wo king Pape s on Taxa ion and S uc u al Re o ms No 2/2024
In es ing in Child en: The Impac o EU
Tax and Bene i Sys ems on Child Po e y
and Inequali y
JRC137125
Se ille: Eu opean Commission, 2024
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Con ac in o ma ion
Name: Ka e yna Bo nuko a
Add ess: Edi icio EXPO, c/ Inca Ga cilaso 3, 41092 Se illa, Spain
Email: [email p o ec ed]
EU Science Hub
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i
Con en s
Con en s ........................................................................................................................................................................................................................................................................ i
Abs ac ....................................................................................................................................................................................................................................................................... 1
Acknowledgemen s .......................................................................................................................................................................................................................................... 2
Execu i e summa y .......................................................................................................................................................................................................................................... 3
1 In oduc ion..................................................................................................................................................................................................................................................... 4
2 Policy ins umen s o suppo child en: a e iew o hei dis ibu ional e ec s in he EU ................................................. 6
3 Da a and me hodology ........................................................................................................................................................................................................................ 8
3.1 Measu ing child-con ingen cash suppo in EUROMOD ........................................................................................................................ 8
3.2 Compu ing he po e y and inequali y alle ia ion e ec s o child-con ingen cash suppo ............................ 9
3.3 The challenge o measu ing child in-kind suppo ................................................................................................................................... 10
4 Resul s .............................................................................................................................................................................................................................................................. 11
4.1 The amoun and dis ibu ion o child-con ingen cash suppo .................................................................................................. 11
4.1.1 Child-con ingen cash suppo ac oss he income dis ibu ion .................................................................................. 12
4.1.3 Changes in child-con ingen cash suppo o e he pe iod 2019-2022 ........................................................... 14
4.2 The po e y and inequali y alle ia ion e ec s o child-con ingen cash suppo ...................................................... 15
4.3 Child-con ingen cash suppo means- es ing and a ge ing ........................................................................................................ 18
4.4 A glimpse in o o he ypes o child suppo : non-child-con ingen bene i s and in-kind suppo ............... 22
5 Conclusions .................................................................................................................................................................................................................................................. 25
Re e ences ............................................................................................................................................................................................................................................................. 26
Lis o abb e ia ions and de ini ions ........................................................................................................................................................................................... 29
Lis o igu es ..................................................................................................................................................................................................................................................... 30
Lis o ables ........................................................................................................................................................................................................................................................ 31
Annexes .................................................................................................................................................................................................................................................................... 32
Annex 1. Addi ional esul s ........................................................................................................................................................................................................... 32
1
Abs ac
The EU commi ed o mee he po e y educ ion a ge se in he Eu opean Pilla o Social Righ s
Ac ion Plan, which en ails o educe he numbe o child en a isk o po e y o social exclusion by 5
million by 2030. The pape assesses he impac o child-con ingen cash suppo in EU-27 in 2019-
2022 on child po e y and inequali y and sheds ligh on he ole his kind o suppo plays, o could
u he play, when i comes o mee ing he 2030 child po e y a ge . We use he mic osimula ion
model EUROMOD o iden i y child-con ingen cash suppo and ind signi ican a ia ion in a e age
suppo pe child ac oss EU-27, anging om 3.2% o GDP pe capi a in I eland o 12% o GDP pe
capi a in Aus ia. Co espondingly, he impac o child-con ingen cash suppo on educing child a -
isk-o -po e y a es a ies om 4 p.p. in Po ugal o 16 p.p. in Slo akia. The inequali y- educing
e ec is highly co ela ed wi h po e y educ ion. Wi h a e excep ions, coun ies ely on child bene i s
as a p ima y sou ce o child-con ingen cash suppo , as opposed o ax-based suppo . Non-poo
households ecei e o e 50% o o al child-con ingen cash suppo in mos EU coun ies. Means-
es ed bene i s, while be e a ge ed o impo e ished households, do no always p o ide enough
suppo o li hem abo e he po e y line. We do no obse e co ela ion be ween child-con ingen
cash suppo , o he bene i s, and in-kind child suppo .
2
Acknowledgemen s
The esul s p esen ed he e a e based on EUROMOD e sion I5.99+. O iginally main ained, de eloped
and managed by he Ins i u e o Social and Economic Resea ch (ISER), since 2021 EUROMOD is
main ained, de eloped and managed by he Join Resea ch Cen e (JRC) o he Eu opean Commission,
in collabo a ion wi h Eu os a and na ional eams om he EU coun ies. We a e indeb ed o he many
people who ha e con ibu ed o he de elopmen o EUROMOD. The esul s and hei in e p e a ion
a e he au ho s’ esponsibili y. The au ho s wish o acknowledge he help ul commen s p o ided by
Ma his Po chez, S e an Iszkowski, Oli ie Bon ou , Ji i S a c and o he colleagues om DG EMPL, as
well as pa icipan s o he FREE Ne wo k Con e ence in Visby.
Au ho s
Ka e yna Bo nuko a
Ad ián He nández Ma ín
Fidel Picos
3
Execu i e summa y
In es ing in child wel a e is a co ne s one o he Eu opean Union's social policy, in eg al o mi iga ing
child po e y and p omo ing equi y among amilies. The Eu opean Pilla o Social Righ s Ac ion Plan
seeks o educe he numbe o child en li ing a isk o po e y and social exclusion by 5 million by
2030. In his con ex , he wo king pape p o ides an in-dep h analysis o child-con ingen cash suppo
in EU-27 om 2019 o 2022 and i s impac on child po e y and inequali y. This analysis is c ucial
gi en he high child a - isk-o -po e y a es in he EU, wi h 19.3% o indi iduals unde 18 being a
isk o po e y in 2022, alongside signi ican a ia ion in child a - isk-o -po e y a es ac oss Membe
S a es. The EU has long ecognized he impo ance o add essing child po e y, h ough ini ia i es
such as he Eu opean Commission's Recommenda ion "In es ing in child en: b eaking he cycle o
disad an age" and he ecen adop ion o he Eu opean Child Gua an ee, which aims o p o ide
e ec i e and ee se ices o child en.
The pape 's key conclusions e eal s a k dispa i ies in he ex en , composi ion, and dis ibu ion o
child-con ingen cash suppo ac oss EU Membe S a es. The a e age suppo pe child anges om
3.2% o 12% o GDP pe capi a, wi h coun ies employing di e en policy mixes o educe child
po e y and inequali y. Consequen ly, child-con ingen cash suppo has a ying impac s on educing
child a - isk-o -po e y a es, wi h educ ions anging om 4 o 16 pe cen age poin s. The
e ec i eness in educing po e y and inequali y is gene ally co ela ed, as coun ies achie ing highe
po e y educ ions also expe ience g ea e inequali y educ ion h ough his suppo .
The main indings unde sco e he co ela ion be ween po e y educ ion and inequali y educ ion, wi h
success ul coun ies ypically elying on a mix o uni e sal schemes, con ibu o y pa en al lea e, and
means- es ed policies o achie e signi ican esul s in dec easing child a - isk-o -po e y a es.
No ably, non-impo e ished households ecei e o e 50% o o al child-con ingen cash suppo in
mos EU coun ies. Ye , non-means- es ed bene i s play a c ucial ole in po e y alle ia ion o
child en. Means- es ed bene i s, while well- a ge ed, o en ail o li amilies ou o po e y due o
low adequacy.
While on a e age EU coun ies ha ha e highe p e- iscal child a - isk-o -po e y a es also spend
mo e on child-con ingen cash suppo , he e is a g oup o coun ies ha spend li le despi e high p e-
iscal po e y and inequali y. Mo eo e , he analysis e eals no obse ed co ela ion be ween child-
con ingen cash suppo and o he ypes o spending, including in-kind child suppo , emphasizing he
need o a mul i- ace ed app oach o add essing child po e y and inequali y in he EU.
The pape s esses he need o a comp ehensi e app oach o child-con ingen cash suppo o
e ec i ely add ess child po e y and inequali y in he EU-27. I p o ides aluable insigh s o
policymake s and s akeholde s in ol ed in he implemen a ion o he Eu opean Pilla o Social Righ s
Ac ion Plan and o e s implica ions o u u e esea ch and analyses. Fu u e wo k could ocus on
in es iga ing he b oade e ec s o child-con ingen cash suppo , analysing he labou supply e ec s
o di e en child-con ingen cash ins umen s, and simula ing policy e o ms o achie e highe EU
con e gence in educing child po e y. The e idence p oduced shall become ins umen al in guiding
EU policymaking and u he enhancing he unde s anding o child po e y and inequali y in he EU.
4
1 In oduc ion
Child en consis en ly ace highe po e y han he es o he popula ion. In he Eu opean Union (EU),
19.3% o indi iduals unde he age o 18 we e a isk o po e y in 2022, compa ed o a popula ion-
wide a e age o 16.5%. Ne e heless, hese numbe s e eal a subs an ial ex en o he e ogenei y
ac oss EU Membe S a es, wi h child a - isk-o -po e y (AROP
1
) a es exceeding 27% in Bulga ia,
Romania and Spain, whe eas emaining below 11% in Denma k, Finland and Slo enia.
2
The EU has
unde aken majo e o s o comba child po e y, os e ing upwa d con e ge in his ma e in he EU,
and he impo ance o child well-being has consis en ly ea u ed in EU policy discou se. A icle 3 o
he T ea y o he EU al eady laid down he p o ec ion o he igh s o child en as a guiding p inciple
o he EU, and A icle 17 o he Re ised Eu opean Social Cha e ecognised he need o unde aking
app op ia e measu es o ensu e ha child en ha e he necessa y ca e, assis ance, educa ion and
aining. In alignmen wi h hese p inciples, he Eu opean Commission adop ed in 2013 a
Recommenda ion en i led “In es ing in child en: b eaking he cycle o disad an age”
3
, which p o ided
EU Membe S a es wi h guidelines o ac agains child po e y and social exclusion, ocusing on
ensu ing access o adequa e esou ces and a o dable quali y se ices, as well as suppo ing child en’s
pa icipa ion in socie y. The EU commi ed o mee he po e y educ ion a ge se in he Eu opean
Pilla o Social Righ s Ac ion Plan, which en ails o educe by 15 million he numbe o people a isk
o po e y o social exclusion, including a leas 5 million o child en, by 2030. Addi ionally, a Council
Recommenda ion aiming a es ablishing a Eu opean Child Gua an ee was adop ed in 2021 wi h
emphasis on he p o ision o e ec i e and ee se ices o child en, such as ea ly childhood educa ion
and ca e.
4
The alloca ion o public esou ces o child en, complemen ing he ole o amilies in his ma e , is
gene ally deemed as a sound public in es men o i s la ge socioeconomic signi icance. Speci ically,
by compensa ing he cos s associa ed wi h aising child en, his in es men con ibu es o equi alising
he incomes o amilies wi h and wi hou child en (Ve bis and Van Lancke , 2016). Mo eo e , i p o es
high e ec i i y in comba ing (child) po e y (Bá cena-Ma ín e al., 2018; Le en i e al., 2019), he eby
na owing he gap be ween poo e and iche amilies, wi h amily ans e s cha ac e ized as one o
he mos p og essi e social ans e s in se e al OECD coun ies (Jouma d e al., 2013). Impo an ly,
he e ec s ex end beyond mone a y ou comes, in luencing key de e minan s o a child´s
de elopmen , including imp o ed educa ional (Danzige and Wald ogel, 2000) and heal h ou comes
(Belli e al., 2005). The long- e m e u ns o such in es men s a e no ewo hy: inclusi e policies o
child en pa e he way o hei ac i e pa icipa ion in labou ma ke s, os e ing p oduc i i y and highe
sala ies. G owing up in po e y ins ead bea s sizeable cos s, such as la ge wel a e dependence i
child en become u u e p eca ious wo ke s (Esping-Ande sen, 2005), as well as c ime and heal h-
ela ed cos s (Holze e al., 2008; Blanden e al., 2010). In add essing child en needs, he alloca ion o
public esou ces in his a ea migh also help diminishing he in e gene a ional ansmission o po e y
(Jenkins and Siedle , 2007). The OECD has ecen ly es ima ed he cos s om socio-economic
disad an ages in childhood o each 3.4% o GDP annually (Cla ke e al., 2022).
EU Membe S a es suppo child en in p ac ice h ough a compiling a ie y o policy ins umen s,
displaying la ge di e si y in he design o amily policies (Thé enon, 2011). These ins umen s b oadly
ange om he p o ision o mone a y ans e s o in-kind assis ance, and i s p ecise combina ion
a ies acco ding o di e se social p e e ences, dis ibu ional conce ns, expec ed labou supply e ec s,
e ili y aspec s, and o he s (Fö s e and Ve bis , 2012). On he one hand, he p o ision o mone a y
1
We ollow he Eu os a de ini ion o a - isk-o -po e y (AROP) a e as he sha e o people wi h an equi alised disposable income (a e
social ans e s) below he a - isk-o -po e y h eshold, which is se a 60 % o he na ional median equi alised disposable income.
2
Based on Eu os a da a as de i ed om he EU Su ey on Income and Li ing Condi ions (EU-SILC). I he indica o conside s also social
exclusion, he so-called a - isk-o -po e y a es o social exclusion go up o 24.7% in he case o child en, and 21.6% o he whole
popula ion. Indica o s [ilc_li02] and [ilc_peps01n], a ailable a : h ps://ec.eu opa.eu/eu os a /da a/da abase (las accessed: 19 Janua y
2024).
3
2013/112/EU: Commission Recommenda ion o 20 Feb ua y 2013 In es ing in child en: b eaking he cycle o disad an age.
4
Council Recommenda ion (EU) 2021/1004 o 14 June 2021 es ablishing a Eu opean Child Gua an ee.
5
assis ance ypically in ol es ans e ing cash o amilies h ough social ans e s and ax-based
suppo , acco ding o each Membe S a e’s ax and bene i legisla ion. Acco ding o Eu os a da a,
social ans e s help educing child AROP a es by 42% in he EU, depic ing ye limi ed e ec s in Spain,
G eece o Romania (o app oxima ely less han 25%), whe eas igge ing much highe impac s in
Finland, I eland o Ge many (o o e 57%).
5
No ably, hese numbe s do no accoun o he ex en o
ax-based suppo , which holds ele ance in se e al EU coun ies, calling o a comp ehensi e me ic
ha encompasses bo h bene i and ax-based suppo (Figa i e al., 2011). On he o he hand, he
p o ision o in-kind assis ance ypically in ol es he deli e y o se ices, such as childhood educa ion
and childca e, heal hca e o child en, and o he s. These se ices can also help educing child po e y,
pa icula ly h ough he acili a ion o pa en s´ employmen (Mo isey, 2017). Mo eo e , in-kind
bene i s migh pose signi ican dis ibu ional consequences depending on he loca ion o child en in
he income dis ibu ion (Paulus e al., 2010). Ye he measu emen o in-kind mechanisms, pa icula ly
hei ans o ma ion in o mone a y e ms as o e alua e dis ibu ional e ec s emains a challenge
( o a compendium o me hodological issues, see Ve bis and Ma saganis, 2014).
In his pape , we examine he ex en and dis ibu ion o public esou ces a ailable o child en ac oss
all EU Membe S a es o e he pe iod 2019-2022, mainly assessing he impac o mone a y
ins umen s on child po e y alle ia ion and inequali y educ ion. Ou wo k builds upon he
ounda ional s udies o Co ak e al. (2005) and Figa i e al. (2011), which laid he g oundwo k o a
comp ehensi e measu emen o child-con ingen cash suppo ia mic osimula ion modelling,
encompassing bo h bene i and ax-based mone a y suppo . We aim a complemen ing hei esea ch
by upda ing he e e ence pe iod and ex ending i s scope o include all EU-27 Membe S a es, while
emphasizing some g anula aspec s on he p o ision o child-con ingen cash suppo , including hei
age-speci ic p o ile (along he lines o Fidano ski, 2023), as well as hei means- es ed and uni e sal
cha ac e is ics (in he spi i o Van Lancke and Van Mechelen, 2015). Addi ionally, we b ie ly explo e
he magni ude o in-kind suppo o child en in he EU, h ough a calcula ion o child- ela ed heal h
and educa ion expenses, albei as a supplemen a y analysis o he main assessmen o child-
con ingen suppo . In ha espec , we explo e whe he any link be ween mone a y and in-kind
assis ance mani es s in ou analysis. The unde lying a ionale o unde aking his wo k is o unde pin
and suppo EU and na ional policymaking, speci ically, al hough no exclusi ely, wi hin he con ex o
he ecen ly app o ed Eu opean Child Gua an ee and he complemen a y a ge o educing child
po e y and social exclusion in he Eu opean Pilla o Social Righ s Ac ion Plan.
Ou esul s con i m a la ge he e ogenei y in he amoun , composi ion, and dis ibu ion o child-
con ingen cash suppo in he EU, wi h suppo pe child anging om 3.2% o GDP pe capi a in
I eland o 12% o GDP pe capi a in Aus ia. Coun ies ely on di e en policy mixes, al hough a
bene i -based app oach ypically p edomina es ia he p o ision o ans e s a childbi h o o child-
ea ing. The e ec i eness in educing child po e y and inequali y a ies, gene ally co ela ing wi h
each o he . O e all, coun ies wi h highe child AROP a es be o e child-con ingen cash suppo
achie e highe educ ions h ough he suppo , wi h some excep ions. Coun ies success ul in educing
child po e y ypically employ a mix o uni e sal schemes, con ibu o y pa en al lea e, and means-
es ed policies. Non-impo e ished households ecei e a signi ican sha e o child-con ingen cash
suppo . Ou analysis sugges s ha he e is no di ec link be ween child-con ingen cash suppo and
o he spending ypes, including in-kind child assis ance, and unde sco es he need o a mul i- ace ed
app oach o add ess child po e y and inequali y educ ion in he EU.
The documen is o ganised as ollows. A e his in oduc ion, Sec ion 2 ca ego ises u he he public
mechanisms a ailable o suppo child en, and e ises ele an esea ch explo ing hei dis ibu ional
e ec s in he EU. Sec ion 3 desc ibes he da a and me hodology used, wi h special emphasis on he
calcula ion o child-con ingen cash suppo , while Sec ion 4 p esen s he esul s. Sec ion 5 concludes.
5
Based on Eu os a da a as de i ed om he EU-SILC. Indica o s [ilc_li10] and [ilc_li02], a ailable a :
h ps://ec.eu opa.eu/eu os a /da a/da abase (las accessed: 19 Janua y 2024).
12
Figu e 1 displays high he e ogenei y in he ex en o child-con ingen cash suppo ac oss EU
coun ies, wi h signi ican a ia ion in a e ages om 3.2% o 12% o GDP pe capi a. Fo ins ance,
he a e age suppo pe child is a ound 4% o GDP pe capi a in Spain (ES), G eece (EL) and I eland
(IE), and eaches o e 10% o GDP pe capi a in Aus ia (AT), Poland (PL) and La ia (LV).
The highe sha e o child-con ingen cash suppo comes om child bene i s, bu he e a e a ew
excep ions. Fo example, Hunga y (HU) p o ides suppo mainly h ough ax elie s, while Spain (ES)
o e s signi ican sha es o assis ance h ough o he bene i s. Typically, o he bene i s e e o
minimum income schemes ha ei he adjus he suppo depending on he numbe o household
membe s (so adding a child o he household inc eases he eligible amoun ), o ha e special clauses
o child en, as is a case in Spain.
4.1.1 Child-con ingen cash suppo ac oss he income dis ibu ion
Figu e 2 p esen s he dis ibu ion o child-con ingen cash suppo pe child by deciles o equi alised
disposable income, including child-con ingen cash suppo , wi h he 1s decile co esponding o he
10% o indi iduals wi h lowes incomes, and he 10 h decile o he 10% wi h he highes incomes.
Again, as wi h he ex en o child-con ingen cash suppo , we obse e signi ican he e ogenei y in
he dis ibu ion o his suppo ac oss EU-27. Some coun ies p o ide highe suppo o lowe income
deciles, while o he s, on he opposi e, p o ide highe amoun s o highe income deciles. No ice ha
Figu e 2 depic s amoun s o cash suppo ela i e o GDP pe capi a, no ela i e o he household
income. Hence his igu e only in o ms us on absolu e p og essi i y o eg essi i y o child cash
suppo , bu no on ela i e, as ela i e concep s a e de ined ela i e o income. As we will see in
Subsec ion 4.2, o e all child-con ingen cash suppo is inequali y- educing, hence p og essi e in
ela i e e ms.
Figu e 2. Child-con ingen cash suppo , a e age pe child, by income deciles, sha e o GDP pe
capi a, EU-27, 2022
Sou ce: Own elabo a ion using EUROMOD
No e: he e ical axes a e in sha es o GDP pe capi a, hence 0.1 e e s o 10% o GDP pe capi a.
13
Child-con ingen cash suppo is highe o lowe deciles in G eece (EL), I aly (IT), I eland (IE), Mal a
(MT) and, o a lesse ex en , Po ugal (PT), Czechia (CZ) and Slo enia (SI). All hese coun ies excep
o Czechia and Slo enia ha e low le els o a e age child-con ingen suppo compa ed o o he EU
coun ies. In o he coun ies, child-con ingen suppo is highe o op income deciles. This is he case
o Es onia (EE), Hunga y (HU), La ia (LV) and Romania (RO).
The h ee componen s o he child-con ingen cash suppo ha e di e en dis ibu ional p ope ies.
Child bene i s end o be equally dis ibu ed ac oss income deciles, highligh ing hei quasi-uni e sal
cha ac e . Howe e , in some coun ies like Mal a (MT) o Po ugal (PT) child bene i s a e skewed o
he le , e lec ing he p esence o means- es ing. In o he coun ies, child bene i s a e domina ed by
con ibu o y pa en al lea e suppo which is in u n income dependen . As a esul , child bene i s a e
highe o highe deciles in coun ies like La ia (LV), Bulga ia (BG), Li huania (LT) and Romania (RO).
The o he bene i s concen a e in lowe income deciles as hey a e o en means- es ed. Tax elie s
a e highe o op deciles in some cases like Hunga y (HU), C oa ia (HR), Po ugal (PT) and Spain (ES).
Fo he su icien ly high ax elie s, like he child ax c edi in Hunga y, he lowe deciles canno enjoy
i ully as hei ax liabili ies be o e applying c edi a e lowe han he maximum possible c edi . As
income and ax liabili ies go up a highe deciles, highe ax c edi becomes accessible, and leading
o highe ax elie s.
4.1.2 Child-con ingen cash suppo ac oss child age g oups
The analysis o a e age child-con ingen cash suppo by age g oups also highligh s salien
di e ences. Figu e 3 displays a e age child-con ingen cash suppo o ou child age g oups: 0-2,
3-5, 6-11 and 12-17 yea s old. The coun ies a e so ed by he size o he di e ence be ween he
a e age suppo o 0-2 and 12-17 age g oups. In mos EU coun ies, he g oup o 0-2 yea s old is
he majo a ge o child-con ingen suppo . As child en g ow olde , cash suppo gene ally dec eases,
esul ing in households wi h adolescen s ecei ing less inancial assis ance.
Figu e 3. Child-con ingen cash suppo , pe child, ela i e o GDP pe capi a, by child age g oups, EU-
27, 2022
Sou ce: Own elabo a ion using EUROMOD
Bi h g an s, pa en al lea e bene i s and age-speci ic bene i s explain his disc epancy. The di e ence
be ween 0-2 and he es o he age g oups g ea ly a ies ac oss coun ies. In many o he coun ies
in Cen al and Eas e n Eu ope, his di e ence is h ee- o ou - old. A he same ime, he e is a g oup
o coun ies wi h insigni ican di e ences be ween age g oups. These a e mos ly coun ies wi h low
child-con ingen cash suppo , like Cyp us (CY), Mal a (MT), I eland (IE) o I aly (IT). Ge many (DE)
which mainly elies on a uni e sal child bene i also does no display la ge age di e ences. Hunga y
0%
5%
10%
15%
20%
25%
EE LV SK RO LT BG CZ SI DK FI AT PT ES SE FR PL LU BE HR NL EL DE CY HU MT IE IT
0-2 3-5 6-11 12-17
14
(HU) is ano he excep ion in his g oup wi h ela i ely high child-con ingen cash suppo p ima ily
d i en by child ax c edi s, which a e no age-di e en ia ed.
4.1.3 Changes in child-con ingen cash suppo o e he pe iod 2019-2022
Figu e 4 summa izes he ecen changes in child-con ingen cash suppo in EU-27, wi h coun ies
anked by he a e age change. No ably, ou analysis accoun s o changes bo h in policies and he
socioeconomic condi ions o he popula ion o e he pe iod 2019-2022. Again, we obse e high
he e ogenei y bo h in he a e age changes as well as in he dis ibu ional impac as e lec ed in
changes o he bo om and op deciles. Fo ins ance, he a e age inc eases in Hunga y (HU) and
Poland (PL) bene i he op decile mo e han he bo om decile. Despi e simila dynamic, di e en
unde lying e o ms d i e hese changes. In Poland, he child bene i , which used o be means- es ed,
became uni e sal, wi h posi i e e ec on uppe deciles while lea ing he bo om o he income
dis ibu ion unchanged. Hunga y in oduced a signi ican inc ease o he child ax c edi . The
maximum amoun o his ax c edi is su icien ly high, and ye no cashable. As a esul , he lowe
decile households only enjoy i up o he le el o hei low ax liabili y. Hence, his ax c edi wo ks o
he bene i o uppe deciles, while bo om deciles ha e low axable incomes and only enjoy he
po en ial o he child ax c edi pa ially.
Figu e 4. Change in child-con ingen cash suppo , pe child, ela i e o GDP pe capi a, EU-27, 2019-
2022
Sou ce: Own elabo a ion using EUROMOD
In con as , coun ies like Bulga ia (BG) and I aly (IT) ha e inc eased he a e age child-con ingen
cash suppo by o e ing mo e o he bo om deciles. I aly has in oduced a uni e sal child allowance
and is g adually phasing ou child ax elie s. Bulga ia has been inc easing he child ax c edi ,
bene i ing uppe pa s o he income dis ibu ion, bu i has also in oduced new lump-sum child
bene i s. C oa ia (HR) inc eased he suppo o bo om deciles despi e signi ican a e age declines. I
has changed he means o subsis ence no ms o bene i amilies wi h child en, which esul ed in
highe non-child-con ingen suppo o low-income households.
Se e al coun ies expe ienced modes declines in child en suppo wi hou la ge dis ibu ional
changes. This obse a ion applies o Finland (FI), F ance (FR), I eland (IE), Mal a (MT), Romania (RO),
Sweden (SE) and Slo akia (SI). In hese coun ies, no signi ican changes happened o e 2019-2022
in policies simula ed by EUROMOD, and he in la ion combined wi h he lack o p ope indexa ion o
ele an nominal alues migh be causing he declines.
-0,10
-0,08
-0,06
-0,04
-0,02
0,00
0,02
0,04
0,06
0,08
BG DK SK PL IT HU CZ LT AT ES LV PT DE EL BE FI NL CY FR SE SI IE RO MT LU EE HR
A e age 1s decile 10 h decile
15
4.2 The po e y and inequali y alle ia ion e ec s o child-con ingen cash
suppo
Child-con ingen cash suppo has di ec e ec on AROP a es among child en. This e ec can be
exp essed as he di e ence in he child AROP a e a incomes wi h and wi hou co esponding cash
suppo . Figu e 5 p esen s he child AROP a e alle ia ion e ec s o child-con ingen cash suppo .
The uppe pa o he igu e depic s child AROP a es be o e and a e child-con ingen cash suppo .
The lowe pa shows he decomposi ion o he po e y alle ia ion decline by componen . The
coun ies a e a anged by he ex en o child AROP a e alle ia ion due o o child-con ingen cash
suppo .
Child-con ingen cash suppo has a ying impac s on educing child AROP a es ac oss EU coun ies.
Some coun ies like Slo akia (SK), Hunga y (HU) and Czechia (CZ) achie e signi ican educ ions in he
pe cen age o child en a isk o po e y. O he s like Denma k (DK), Ne he lands (NL), Spain (ES) and
Po ugal (PT) only manage o b ing abou smalle imp o emen s. The child AROP a e educ ions ange
om 16 p.p. o Slo akia o 4 p.p. in Po ugal (mo e de ails can be ound in Table 2 o Annex 1).
Figu e 5. Child AROP a e educ ion due o child-con ingen cash suppo , EU-27, 2022
Sou ce: Own elabo a ion using EUROMOD
On a e age coun ies wi h highe ini ial child AROP a es achie e highe po e y educ ions due o
child-con ingen cash suppo . Fo coun ies like Denma k (DK) o Ne he lands (NL), he ini ially low
child AROP a es explain he low educ ions. Howe e , he e a e excep ions like Spain (ES), Bulga ia
(BG) o Romania (RO), which do no manage o b ing subs an ial educ ions o he ini ially high child
AROP a es.
0
5
10
15
20
25
30
35
40
45
SK HU CZ DE AT LT FR LV PL LU EE FI CY BG SI IE MT IT BE EL RO SE HR DK NL ES PT
AROP a e be o e child-con ingen cash suppo AROP a e a e child-con ingen cash suppo
-20
-15
-10
-5
0
5
SK HU CZ DE AT LT FR LV PL LU EE FI CY BG SI IE MT IT BE EL RO SE HR DK NL ES PT
Change due o child bene i s Change due o o he bene i s Change due o ax elie s
16
O e all, child bene i s play a c ucial ole in achie ing subs an ial educ ions in child AROP a e
incidence is-à- is o he bene i s o child- ela ed ax elie s. Howe e , coun ies such as Hunga y (HU)
and o a lesse ex en , Slo akia (SK) and Aus ia (AT), also s and ou o hei use o ax elie s, which
in u n con ibu e o educing child AROP a es. The e ec s o o he bene i s a e no iceable in F ance
(FR), Luxembu g (LU), Finland (FI), Mal a (MT), G eece (EL) and Spain (ES).
Figu e 6. Child AROP gap educ ion due o child-con ingen cash suppo , EU-27, 2022
Sou ce: Own elabo a ion using EUROMOD
Figu e 6 p esen s a simila analysis o he child AROP gap educ ion. While AROP a e emains
unchanged i he size o he child-con ingen paymen is no adequa e o inc ease he income o a
amily wi h child en abo e he po e y line, AROP gap would na ow in esponse, e lec ing he
imp o emen s in he disposable income o he amily. In Figu e 6, coun ies a e so ed by he AROP
gap educ ion. While he ini ial a es (be o e child-con ingen cash suppo ) o child AROP a e and
child AROP gap a e highly co ela ed, his co ela ion is weake o he esul ing a es a e child
suppo . This implies changes in he o de ing o coun ies in Figu e 6 as compa ed o Figu e 5.
Coun ies like Romania (RO), I eland (IE) and Li huania (LT) manage o educe he child AROP gap
mo e e ec i ely han he po e y a e. On he o he hand, Spain (ES) achie es ela i ely low
educ ions bo h in child AROP a e and child AROP gap.
Ano he dis inc ea u e o he child AROP gap is he lowe ole o he ax componen in educing i .
E en in Hunga y (HU) whe e he ax elie s cons i u e o e wo hi ds o he a e age child-con ingen
cash suppo , hei ole in educing he child po e y gap is modes . The ole o o he bene i s, o he
con a y, is mo e salien in po e y gap educ ion, al hough i emains seconda y in compa ison o he
impac o child bene i s.
0
5
10
15
20
LT RO IE HU AT BG SK LV LU DE PL EE IT CZ FR SI FI MT PT SE CY HR EL BE ES NL DK
AROP gap index be o e child-con ingen cash suppo AROP gap index a e child-con ingen cash suppo
-10
-8
-6
-4
-2
0
2
LT RO IE HU AT BG SK LV LU DE PL EE IT CZ FR SI FI MT PT SE CY HR EL BE ES NL DK
Change due o child bene i s Change due o o he bene i s Change due o ax elie s
17
Figu e 7. Redis ibu ion impac o child-con ingen cash suppo , EU-27, 2022
Sou ce: Own elabo a ion using EUROMOD
Figu e 7 p esen s he edis ibu ion impac o child-con ingen cash suppo . The uppe pa o he
Figu e shows he Gini coe icien
12
be o e and a e child-con ingen cash suppo . The lowe pa o
he igu e decomposes he edis ibu i e impac o child-con ingen cash suppo , measu ed as he
educ ion in Gini index poin s, in o changes due o he h ee componen s o child-con ingen cash
suppo and he e ec o e- anking (e ec due o changes in he ela i e posi ions o indi iduals in
he income dis ibu ion).
Again, we obse e majo di e ences in inequali y educ ion, wi h Slo akia (SK), I eland (IE), Aus ia
(AT), Czechia (CZ) and Hunga y (HU) being among he leade s wi h o e 0.02 Gini poin s educ ion,
while Po ugal (PT), C oa ia (HR), Denma k (DK), Spain (ES), and Ne he lands (NL) achie e educ ions
o less han 0.01 Gini poin s. The size o he edis ibu i e e ec is no di ec ly connec ed o he ini ial
inequali y le el. We ha e bo h he ini ially low inequali y coun ies like Slo akia (SK), Aus ia (AT) and
12
The Gini coe icien is a s a is ical measu e o inequali y wi hin a popula ion, anging om 0 (pe ec equali y) o 1 (pe ec inequali y).
0,20
0,25
0,30
0,35
0,40
0,45
SK IE AT CZ HU LT BG PL RO LU SI LV IT FR EE CY SE DE FI MT EL BE PT HR DK ES NL
Gini coe icien
Gini be o e child-con ingen cash suppo Gini a e child-con ingen cash suppo
-0,02
-0,01
-0,01
0,00
0,01
0,01
0,02
0,02
0,03
0,03
0,04
0,04
SK IE AT CZ HU LT BG PL RO LU SI LV IT FR EE CY SE DE FI MT EL BE PT HR DK ES NL
Redis ibu i e e ec ( educ ion in Gini poin s)
child bene i s o he bene i s ax elie s e- anking o al
18
Czechia (CZ) leading in e ms o he edis ibu i e e ec , and on he o he ex eme, coun ies wi h
ini ially high inequali y le els like G eece (EL), Po ugal (PT) and Spain (ES), which a he same ime
achie e low edis ibu ion.
As in he case wi h child AROP a e educ ion, child bene i s ha e he mos p ominen ole in inequali y
educ ion. E en hough ax elie s a e o en assigning highe cash suppo o highe income deciles,
o mos coun ies hese ins umen s play an equalizing ole. The excep ions a e Slo enia (SI), F ance
(FR), Sweden (SE), Finland (FI) and Denma k (DK). The inequali y-inc easing e ec o ax elie s in
hese coun ies emains ne e heless small.
The child AROP a e alle ia ion and he inequali y educ ion e ec s o he child-con ingen cash
suppo a e s ongly co ela ed. Typically, coun ies ha achie e high educ ions in child AROP a es,
also achie e high edis ibu ion. The e a e se e al excep ions. I eland (IE) is mo e success ul in
edis ibu ion and in he educ ion o he po e y gap, while being a e age in child AROP a e
alle ia ion. Ge many (DE) is among he leade s in child AROP a e alle ia ion, bu he edis ibu ion
e ec is cha ac e ized as a e age in his coun y. The eliance o Ge many on uni e sal child bene i s
as a majo ool o deli e ing child cash suppo migh explain his pa e n.
4.3 Child-con ingen cash suppo means- es ing and a ge ing
The dis ibu ional p ope ies and wel a e e ec s o child-con ingen cash suppo depend on i s
in ended design. E en when no means- es ed, child-con ingen cash suppo may be p og essi e as
i is add essed o amilies wi h child en whe e he pe -capi a incomes a e ypically lowe han
a e age. Ye , many o he child bene i s a e also explici ly means- es ed.
To analyse o wha ex en child-con ingen cash suppo is means- es ed, we disagg ega e he
bene i s in o means- es ed and non-means- es ed. A bene i is classi ied as means- es ed i eligibili y
c i e ia include income o weal h condi ions. Means- es ed bene i s can be child bene i s o a child-
con ingen pa o o he bene i s. I a bene i is means- es ed, i is no necessa ily a ge ed o he
child en a isk o po e y, as income es s could be di e en om he po e y line. Child- ela ed ax
elie s a e no classi ied as means- es ed in EUROMOD. Typically, child ax c edi s ha e a ixed uppe
limi . When his uppe limi is su icien ly high, i migh esul in o highe c edi s o uppe deciles, as
he c edi s o lowe deciles a e limi ed by hei low ax liabili ies. I child ax c edi s a e cashable (a
cash pay-ou is possible i he ax liabili y is lowe han he amoun o ax c edi ), he cash-ou amoun
migh be classi ied as a bene i in EUROMOD and can be iden i ied as means- es ed.
We can see in Figu e 8 ha means- es ed bene i s a e on a e age a small sha e o o al child-
con ingen cash suppo . Coun ies a e so ed by he gene osi y o child-con ingen cash suppo , as
in Figu e 1. Means- es ed bene i s cons i u e o e hal o a e age cash suppo only in ou coun ies:
Belgium (BE), I aly (IT), Cyp us (CY) and G eece (EL).
19
Figu e 8. Means- es ing o child-con ingen cash suppo , a e age pe child, in % o GDP
pe capi a, 2022
Sou ce: Own elabo a ion using EUROMOD
Figu e 9 depic s he disagg ega ed impac o child-con ingen cash suppo on child AROP a e (uppe
pa o Figu e) and on child po e y gap (lowe pa ). The coun ies a e so ed by child AROP a e
alle ia ion and po e y gap alle ia ion, co espondingly.
Non-means- es ed bene i s, while no explici ly aimed a amilies a isk o po e y, play he highes
ole in po e y alle ia ion. Only in 6 ou o he 27 coun ies, means- es ed bene i s a e esponsible
o o e hal o he child AROP a e educing e ec . This esul is expec ed, gi en he na u al a ge ing
o he child-con ingen cash suppo o mo e ulne able amilies, and he ela i e gene osi y o non-
means- es ed bene i s compa ed o o he ypes o paymen s in mos EU coun ies. The e ec o
means- es ed bene i s is mo e salien in case o he po e y gap; howe e , i emains lowe han ha
o he non-means- es ed bene i s.
A highe sha e o means- es ed bene i s does no ansla e in o highe child AROP a e alle ia ion.
Many o he coun ies ha use means- es ed bene i s ex ensi ely a e in he middle o he so ing by
child AROP a e educ ion, wi h F ance (FR) being he only coun y wi h abo e-a e age AROP educ ion.
The opposi e is also ue as he AROP educ ion leade s also do no ely on means- es ed policies.
The e migh be wo al e na i e explana ions o he ac ha mo e means- es ing does no lead o
mo e po e y alle ia ion. The i s possibili y is ha he use o means- es ed bene i s is mo e common
in coun ies wi h low o e all child-con ingen cash suppo , which, despi e being well a ge ed, is no
enough o each all child en a isk o po e y. The second migh ha e o do wi h he adequacy o he
suppo , wi h means- es ed bene i s eaching he majo i y o child en a isk o po e y, bu no
p o iding hem wi h enough suppo o li hem ou o po e y. The second explana ion ela es o he
lack o adequacy o minimum income schemes in Eu ope, as highligh ed by Almeida e al. (2022).
-2%
0%
2%
4%
6%
8%
10%
12%
14%
AT PL LV HU EE SK BG DE FR LT CZ BE SI DK RO MT IT FI SE HR PT NL LU CY ES EL IE
means- es ed bene i s non means- es ed bene i s ax elie s
20
Figu e 9. Impac o means- es ed bene i s on child AROP a e and AROP gap, EU-27, 2022
Sou ce: Own elabo a ion using EUROMOD
Fo u he analysis, child-con ingen cash suppo can be classi ied as a ge ed i i s ecipien is a
child ha be o e he eceip was a isk o po e y. I he suppo is a ge ed, i can be ei he adequa e,
meaning i is enough o li he child abo e he po e y line, hus elimina ing he isk o po e y, o
non-adequa e in he opposi e case. Hence, we can iden i y h ee ypes o child-con inen cash suppo
depending on he ecipien and on he amoun o suppo :
⎯ Non- a ge ed: child-con ingen cash suppo o amilies which we e no a isk o po e y
be o e ecei ing child-con ingen cash suppo ;
⎯ Ta ge ed o he poo , bu non-adequa e: child-con ingen cash suppo o amilies ha we e
a isk o po e y be o e ecei ing cash suppo and ha emained a isk o po e y a e
ecei ing cash suppo ;
⎯ Ta ge ed o he poo and adequa e: child-con ingen cash suppo o amilies ha we e a
isk o po e y be o e ecei ing cash suppo and ha we e ele a ed abo e he po e y line
a e ecei ing cash suppo .
The esul s o his disagg ega ion a e p esen ed in Figu e 10. Each ca ego y is exp essed as sha e o
he agg ega e child-con ingen cash suppo , wi h all he componen s adding up o 100%. The uppe
pa p esen s all child-con ingen cash suppo , while he lowe pa ocuses on means- es ed bene i s
only. The coun ies a e so ed, in descending o de , by he o al sha e o a ge ed child-con ingen
cash suppo , adequa e plus non-adequa e. Nega i e alues o means- es ed bene i s a ise om
bene i en i lemen losses a e ac o ing in child bene i s. I a child bene i is ac o ed in o he income
-18
-16
-14
-12
-10
-8
-6
-4
-2
0
2
4
SK HU CZ DE AT LT FR LV PL LU EE FI CY BG SI IE MT IT BE EL RO SE HR DK NL ES PT
AROP a e educ ion
Change due o means- es ed bene i s Change due o non-means- es ed bene i s Change due o ax elie s
-10
-8
-6
-4
-2
0
2
LT RO IE HU AT BG SK LV LU DE PL EE IT CZ FR SI FI MT PT SE CY HR EL BE ES NL DK
AROP gap educ ion
Change due o means- es ed bene i s Change due o non-means- es ed bene i s Change due o ax elie s
21
conside ed o a means- es ed bene i , he household wi hou child en migh be eligible o he
bene i , bu i he household wi h child en (and wi h he co esponding child bene i ) is no longe
eligible, we will see a nega i e alue.
Figu e 10. Ta ge ing and adequacy o child-con ingen cash suppo , sha es, 2022
Sou ce: Own elabo a ion using EUROMOD
In mos EU coun ies, child-con ingen cash suppo is no exclusi ely a ge ed o impo e ished
households. In ac , non-poo households ecei e mo e han 50% o he o al child-con ingen cash
suppo o all EU coun ies. A he same ime, in all EU-27 coun ies he sha e o child-con ingen
cash suppo ha goes o child en a isk o po e y is highe han he sha e o child en a isk o
po e y, so his a - isk g oup ecei es p opo ionally highe cash suppo . A ela i ely high sha e o
a ge ed paymen s in I eland (IE) explains why his coun y is among he leade s in educing inequali y
and he po e y gap despi e ha ing low a e age child-con ingen cash suppo .
Fu he mo e, e en among he suppo a ge ed a impo e ished amilies, many o hem a e unable
o su pass he po e y line a e ac o ing in he child-con ingen cash suppo . This si ua ion o non-
adequacy o child-con ingen cash suppo is pe haps mo e ma ked in cases such as I aly (IT), Spain
(ES), Romania (RO) and Po ugal (PT). Howe e , e en when he suppo o hose a isk o po e y is
no enough o su pass he po e y line, i con ibu es o closing he po e y gap.
0%
20%
40%
60%
80%
100%
IE BG MT CY IT SE LT SK EL HR RO FI AT SI CZ LU ES FR DE PT EE LV PL HU DK BE NL
All child-con ingen cash suppo
Ta ge ed, no adequa e Ta ge ed, adequa e No a ge ed
-20%
0%
20%
40%
60%
80%
100%
EE LV SE RO LU IE DE HR HU LT ES SK PT AT PL FI CZ BG NL SI CY EL FR IT MT DK BE
Means- es ed bene i s
Ta ge ed, no adequa e Ta ge ed, adequa e No a ge ed
28
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an empi ical assessmen o Eu opean coun ies. Social Indica o s Resea ch, 128, 1299-1318.
Ve bis , G. & Ma saganis, M. (2014). The edis ibu i e capaci y o se ices in he EU. In B. Can illon &
F. Vandenb oucke (eds.). Reconciling Wo k and Po e y Reduc ion: How Success ul a e Eu opean
Wel a e S a es? , Ox o d Uni e si y P ess, Ox o d.
Van Lancke , W. (2013). Pu ing he child-cen ed in es men s a egy o he es : E idence o he
EU27. Eu opean Jou nal o Social Secu i y, 15(1), 4-27.
Van Lancke , W. (2023). The Ma hew E ec in Ea ly Childhood Educa ion and Ca e: How Family
Policies May Ampli y Inequali ies. In M. Daly, B. P au-E inge , N. Gilbe , & D. J. Besha o (Eds.), The
Ox o d Handbook o Family Policy O e The Li e Cou se (p. 0). Ox o d Uni e si y P ess.
Van Lancke , W., & Van Mechelen, N. (2015). Uni e salism unde siege? Explo ing he associa ion
be ween a ge ing, child bene i s and child po e y ac oss 26 coun ies. Social science esea ch, 50,
60-75.
29
Lis o abb e ia ions and de ini ions
AROP A - isk-o -po e y
COFOG Classi ica ion o he unc ions o go e nmen
EU Eu opean Union
EU-SILC EU S a is ics on Income and Li ing Condi ions
FGT Fos e –G ee –Tho becke
OECD O ganisa ion o Economic Co-ope a ion and De elopmen
PPP Pu chasing Powe Pa i ies
30
Lis o igu es
Figu e 1. Child-con ingen cash suppo , pe child, ela i e o GDP pe capi a, EU-27, 2022 ...................................... 11
Figu e 2. Child-con ingen cash suppo , a e age pe child, by income deciles, sha e o GDP pe capi a, EU-27,
2022 ........................................................................................................................................................................................................................................ 12
Figu e 3. Child-con ingen cash suppo , pe child, ela i e o GDP pe capi a, by child age g oups, EU-27,
2022 ........................................................................................................................................................................................................................................ 13
Figu e 4. Change in child-con ingen cash suppo , pe child, ela i e o GDP pe capi a, EU-27, 2019-2022 14
Figu e 5. Child AROP a e educ ion due o child-con ingen cash suppo , EU-27, 2022 ............................................. 15
Figu e 6. Child AROP gap educ ion due o child-con ingen cash suppo , EU-27, 2022 .............................................. 16
Figu e 7. Redis ibu ion impac o child-con ingen cash suppo , EU-27, 2022 ................................................................. 17
Figu e 8. Means- es ing o child-con ingen cash suppo , a e age pe child, in % o GDP pe capi a, 2022 .. 19
Figu e 9. Impac o means- es ed bene i s on child AROP a e and AROP gap, EU-27, 2022 .................................... 20
Figu e 10. Ta ge ing and adequacy o child-con ingen cash suppo , sha es, 2022 ....................................................... 21
Figu e 11. Impac o non-child-con ingen bene i s on child AROP a es, 2022 .................................................................. 23
Figu e 12. Child-con ingen cash suppo and in-kind suppo , a e age pe child, % o GDP pe capi a, 2019
.................................................................................................................................................................................................................................................... 24
31
Lis o ables
Table 1. Child-con ingen cash suppo in 2022, a e age pe child, di e en measu emen s, EU-27 .................. 32
Table 2. Child AROP a e educ ion due o child-con ingen cash suppo , EU-27, 2022................................................ 34
Table 3. Child AROP a e educ ion due o non-child-con ingen bene i s, EU-27, 2022 ................................................ 35
Table 4. Child in-kind suppo and child-con ingen cash suppo in 2022, a e age pe child, EU-27, 2019 .... 36
32
Annexes
Annex 1. Addi ional esul s
Table 1. Child-con ingen cash suppo in 2022, a e age pe child, di e en measu emen s, EU-27
Cu en EUR
PPP-adjus ed EUR
Child
bene i s
O he
bene i s
Tax elie s
To al
Child
bene i s
O he
bene i s
Tax elie s
To al
AT
3599
628
1718
5945
3059
534
1461
5054
BE
3001
-17
649
3633
2611
-15
565
3162
BG
906
19
186
1111
1749
37
360
2146
CY
1364
55
0
1419
1457
59
0
1516
CZ
1496
14
525
2036
1994
19
700
2713
DE
3708
-133
507
4081
3416
-123
467
3760
DK
4699
175
-365
4510
3267
122
-254
3136
EE
2568
95
-71
2592
3072
113
-85
3100
EL
635
99
53
787
755
117
63
935
ES
417
330
392
1139
422
335
398
1155
FI
2732
471
-383
2820
2113
364
-296
2181
FR
2081
341
943
3365
1925
315
873
3113
HR
421
63
432
916
631
95
646
1371
HU
504
-4
1211
1712
877
-6
2107
2978
IE
2999
168
1
3169
2048
115
1
2164
IT
1692
161
66
1919
1665
159
65
1889
LT
1943
133
-54
2021
2864
196
-80
2980
LU
5214
462
282
5959
3406
302
184
3893
LV
1735
105
518
2358
2275
137
680
3092
MT
1244
275
431
1949
1393
308
482
2183
NL
2254
8
412
2673
1869
7
341
2217
PL
1733
122
157
2012
3136
221
284
3640
PT
628
85
513
1226
716
97
584
1397
RO
914
44
3
961
1862
90
6
1958
SE
3475
228
-618
3085
2630
173
-467
2336
SI
1658
134
298
2090
1883
152
339
2374
SK
1268
-10
547
1805
1549
-12
668
2205
33
Table 1. Child-con ingen cash suppo in 2022, a e age pe child, di e en measu emen s, EU-27 (con d.)
% o GDP pe capi a
% o median income
Child
bene i s
O he
bene i s
Tax elie s
To al
Child
bene i s
O he
bene i s
Tax elie s
To al
AT
7.3%
1.3%
3.5%
12.0%
17.6%
3.1%
8.4%
29.2%
BE
6.4%
0.0%
1.4%
7.7%
16.8%
-0.1%
3.6%
20.3%
BG
7.3%
0.2%
1.5%
9.0%
21.3%
0.5%
4.4%
26.1%
CY
4.6%
0.2%
0.0%
4.8%
12.1%
0.5%
0.0%
12.5%
CZ
5.8%
0.1%
2.0%
7.9%
16.5%
0.2%
5.8%
22.4%
DE
8.0%
-0.3%
1.1%
8.8%
19.7%
-0.7%
2.7%
21.7%
DK
7.4%
0.3%
-0.6%
7.1%
18.8%
0.7%
-1.5%
18.0%
EE
9.5%
0.3%
-0.3%
9.5%
27.5%
1.0%
-0.8%
27.7%
EL
3.2%
0.5%
0.3%
4.0%
10.0%
1.5%
0.8%
12.3%
ES
1.5%
1.2%
1.4%
4.1%
3.8%
3.0%
3.6%
10.4%
FI
5.7%
1.0%
-0.8%
5.8%
14.9%
2.6%
-2.1%
15.3%
FR
5.4%
0.9%
2.4%
8.7%
12.5%
2.1%
5.7%
20.3%
HR
2.5%
0.4%
2.5%
5.3%
7.0%
1.0%
7.2%
15.2%
HU
2.9%
0.0%
6.9%
9.7%
11.2%
-0.1%
26.9%
38.0%
IE
3.1%
0.2%
0.0%
3.2%
16.6%
0.9%
0.0%
17.5%
IT
5.2%
0.5%
0.2%
5.9%
13.9%
1.3%
0.5%
15.8%
LT
8.2%
0.6%
-0.2%
8.6%
25.8%
1.8%
-0.7%
26.8%
LU
4.4%
0.4%
0.2%
5.0%
16.7%
1.5%
0.9%
19.1%
LV
8.4%
0.5%
2.5%
11.4%
24.2%
1.5%
7.2%
32.9%
MT
3.9%
0.9%
1.4%
6.1%
10.3%
2.3%
3.6%
16.1%
NL
4.2%
0.0%
0.8%
5.0%
11.1%
0.0%
2.0%
13.2%
PL
10.0%
0.7%
0.9%
11.6%
29.1%
2.0%
2.6%
33.8%
PT
2.7%
0.4%
2.2%
5.3%
7.8%
1.1%
6.4%
15.3%
RO
6.1%
0.3%
0.0%
6.4%
22.1%
1.1%
0.1%
23.2%
SE
6.5%
0.4%
-1.2%
5.8%
18.9%
1.2%
-3.4%
16.8%
SI
5.9%
0.5%
1.1%
7.5%
15.7%
1.3%
2.8%
19.8%
SK
6.4%
0.0%
2.7%
9.1%
19.7%
-0.2%
8.5%
28.1%
Sou ce: Own elabo a ion using EUROMOD
34
Table 2. Child AROP a e educ ion due o child-con ingen cash suppo , EU-27, 2022
Decomposi ion o child AROP a e
educ ion e ec by ype:
Decomposi ion o child AROP a e
educ ion e ec by means- es ing:
To al child
AROP a e
educ ion due
o child-
con ingen
cash suppo
Child AROP
a e be o e
child-
con ingen
cash suppo
Child AROP
a e a e
child-
con ingen
cash suppo
Child
bene i s
O he
bene i s
Tax elie s
Mean-
es ed
bene i s
Non-
mean-
es ed
bene i s
Tax elie s
AT
14.42
30.56
16.14
-9.14
-0.8
-4.48
-1.92
-7.97
-4.54
BE
8.88
20.23
11.36
-7.33
-0.1
-1.45
-6.84
-0.63
-1.41
BG
10.72
34.99
24.26
-8.67
-0.35
-1.7
-5.82
-3.16
-1.74
CY
10.76
25
14.24
-10.7
-0.06
0
-7.5
-3.26
0
CZ
15.22
25.39
10.18
-13.21
-0.37
-1.64
-7.3
-6.25
-1.66
DE
14.6
30.46
15.86
-15.68
1.6
-0.52
-0.5
-13.56
-0.53
DK
6.73
15.01
8.28
-6.7
-0.56
0.53
-3.31
-3.94
0.52
EE
11.06
24.91
13.85
-10.72
-0.16
-0.18
0.11
-10.94
-0.22
EL
8.39
27.18
18.79
-6.7
-1.41
-0.28
-7.88
-0.24
-0.26
ES
4.76
31.94
27.18
-1.34
-1.96
-1.46
-1.77
-1.52
-1.48
FI
10.94
22.52
11.58
-9.44
-2.75
1.25
-2.91
-9.33
1.3
FR
13.52
26.72
13.2
-10.7
-2.39
-0.43
-8.7
-4.41
-0.41
HR
7.09
24.51
17.43
-4.77
-0.57
-0.87
-2.95
-2.39
-0.86
HU
16.02
38.83
22.81
-5.81
-0.04
-10.16
-0.04
-5.81
-10.16
IE
10.48
32.16
21.67
-9.67
-1.02
0.2
-4.33
-6.54
0.38
IT
9.16
33.18
24.03
-8.45
-0.47
-0.24
-8.24
-0.67
-0.24
LT
14.35
30.84
16.49
-13.83
-0.89
0.37
-3.52
-11.17
0.33
LU
11.66
30.16
18.5
-8.73
-2.65
-0.28
-2.65
-8.73
-0.28
LV
13.14
26.79
13.66
-10.21
-0.6
-2.33
-0.56
-10.29
-2.28
MT
9.73
24.83
15.11
-7.63
-1.58
-0.51
-4.53
-4.61
-0.58
NL
5.17
18.3
13.13
-5.06
-0.04
-0.08
-2.59
-2.52
-0.06
PL
13.02
25.02
12
-11.28
-0.57
-1.16
-1.99
-9.92
-1.11
PT
4.72
22.51
17.79
-3.32
-0.34
-1.06
-2.95
-0.65
-1.12
RO
8.15
37.76
29.61
-7.53
-0.33
-0.28
-0.9
-6.96
-0.28
SE
7.74
25.25
17.52
-8.35
-0.76
1.38
-0.76
-8.35
1.38
SI
10.49
22.12
11.63
-9.07
-0.61
-0.81
-4.39
-5.44
-0.66
SK
16.05
32.6
16.56
-12.14
0.23
-4.14
-1.77
-9.97
-4.31
Sou ce: Own elabo a ion using EUROMOD
35
Table 3. Child AROP a e educ ion due o non-child-con ingen bene i s, EU-27, 2022
Decomposi ion o child AROP a e educ ion e ec
by ype o paymen :
To al
po e y
educ ion
due o non-
child-
con ingen
bene i s
Child AROP a e
a o iginal
income minus
axes and
social insu ance
con ibu ions
Pensions
Social and
housing
assis ance
Unemploymen
bene i s
O he
amily
bene i s
Child AROP
a e be o e
child-
con ingen
cash
suppo and
a e non-
child-
con ingen
bene i s
Child AROP
a e a e
child-
con ingen
cash
suppo
To al
po e y
educ ion
due o
child-
con ingen
suppo
AT
11.72
42.28
-3.17
-2.56
-4.34
-1.64
30.56
16.14
14.42
BE
17.66
37.9
-6.01
-0.54
-7.52
-3.6
20.23
11.36
8.88
BG
7.3
42.28
-4.82
-0.02
-1.83
-0.62
34.99
24.26
10.72
CY
5.44
30.44
-2.36
-0.99
-1.47
-0.62
25
14.24
10.76
CZ
5.22
30.61
-4.53
-0.27
-0.33
-0.08
25.39
10.18
15.22
DE
5.28
35.73
-1.46
-0.12
-2.4
-1.29
30.46
15.86
14.6
DK
12.53
27.54
-2.52
-4.99
-2.35
-2.67
15.01
8.28
6.73
EE
8.3
33.21
-5.5
-0.22
-1.79
-0.79
24.91
13.85
11.06
EL
7.44
34.62
-4.45
-1.16
-1.68
-0.14
27.18
18.79
8.39
ES
10.01
41.95
-4.21
-0.21
-5.23
-0.35
31.94
27.18
4.76
FI
8.83
31.35
-2.83
-0.4
-3.93
-1.66
22.52
11.58
10.94
FR
12.15
38.87
-1.75
-4.57
-4.45
-1.38
26.72
13.2
13.52
HR
6.62
31.14
-5.14
-0.33
-0.38
-1.34
24.51
17.43
7.09
HU
6.17
45
-5.06
-0.22
-0.69
-0.2
38.83
22.81
16.02
IE
6.68
38.84
-5.06
-0.03
-1.26
-0.33
32.16
21.67
10.48
IT
8.65
41.83
-2.74
-1.49
-3.9
-0.52
33.18
24.03
9.16
LT
6.84
37.68
-4.14
-0.2
-2.07
-0.44
30.84
16.49
14.35
LU
3.92
34.08
-2.52
-0.26
-0.07
-1.07
30.16
18.5
11.66
LV
8
34.79
-5.2
-0.33
-1.75
-0.72
26.79
13.66
13.14
MT
5.59
30.42
-4.13
-0.38
-0.18
-0.91
24.83
15.11
9.73
NL
5.25
23.55
-2.58
-0.7
-0.85
-1.12
18.3
13.13
5.17
PL
11.95
36.97
-11.62
-0.07
-0.03
-0.23
25.02
12
13.02
PT
6
28.51
-4.43
-0.27
-0.99
-0.31
22.51
17.79
4.72
RO
6.13
43.88
-4.92
-0.31
-0.1
-0.8
37.76
29.61
8.15
SE
8.85
34.11
-4.58
-0.53
-1.4
-2.35
25.25
17.52
7.74
SI
7.22
29.34
-4.7
-0.2
-1.65
-0.66
22.12
11.63
10.49
SK
6.57
39.17
-6.11
-0.03
-0.13
-0.3
32.6
16.56
16.05
Sou ce: Own elabo a ion using EUROMOD
36
Table 4. Child in-kind suppo and child-con ingen cash suppo in 2022, a e age pe child, EU-27, 2019
Heal hca e
Educa ion
Child-con ingen
cash suppo
Sha e o child-
con ingen cash
suppo
P ima y
Seconda y
Te ia y
O he
AT
2.99%
1.88%
2.55%
0.77%
0.67%
11.30%
0.560
BE
2.47%
1.78%
2.36%
1.13%
0.86%
7.77%
0.475
BG
2.55%
0.92%
1.95%
0.66%
0.35%
6.68%
0.509
CY
1.69%
1.83%
1.97%
0.88%
0.77%
5.09%
0.416
CZ
2.54%
1.22%
2.34%
0.83%
0.79%
6.42%
0.454
DE
4.24%
1.70%
1.94%
0.92%
0.59%
8.70%
0.481
DK
3.55%
1.90%
1.58%
2.00%
0.29%
4.85%
0.342
EE
3.17%
1.69%
1.72%
1.36%
0.83%
12.37%
0.585
EL
1.45%
1.52%
1.42%
0.92%
0.65%
3.99%
0.401
ES
2.81%
1.96%
1.47%
0.52%
0.38%
3.43%
0.324
FI
4.00%
1.33%
2.53%
1.96%
0.34%
5.96%
0.370
FR
3.33%
1.73%
2.44%
0.61%
1.02%
9.06%
0.498
HR
2.91%
2.44%
1.07%
1.01%
0.79%
7.80%
0.487
HU
2.35%
1.45%
1.87%
0.86%
0.93%
8.27%
0.525
IE
2.16%
1.55%
1.18%
0.57%
0.18%
4.27%
0.431
IT
2.84%
1.77%
2.09%
0.32%
0.38%
4.40%
0.373
LT
2.27%
0.88%
2.27%
0.67%
0.98%
7.57%
0.517
LU
1.73%
2.03%
2.31%
0.39%
0.92%
6.58%
0.471
LV
2.64%
1.63%
1.36%
1.05%
1.14%
11.10%
0.586
MT
2.41%
1.31%
1.97%
0.99%
1.08%
7.42%
0.489
NL
3.40%
1.67%
1.98%
1.32%
0.25%
5.26%
0.379
PL
3.72%
2.01%
1.13%
1.36%
0.57%
9.63%
0.523
PT
1.65%
1.61%
1.67%
0.69%
0.59%
4.99%
0.445
RO
2.71%
0.88%
1.43%
0.75%
0.48%
7.55%
0.547
SE
4.73%
6.20%
1.24%
1.16%
0.39%
6.46%
0.320
SI
3.76%
1.93%
2.12%
1.08%
0.46%
8.28%
0.470
SK
2.58%
1.72%
1.62%
0.60%
1.27%
7.09%
0.477
Sou ce: Own elabo a ion using EUROMOD, Eu os a (2019) and Eu opean Commission (2021)
GETTING IN TOUCH WITH THE EU
In pe son
All o e he Eu opean Union he e a e hund eds o Eu ope Di ec cen es. You can ind he add ess o he cen e nea es you online
(eu opean-union.eu opa.eu/con ac -eu/mee -us_en).
On he phone o in w i ing
Eu ope Di ec is a se ice ha answe s you ques ions abou he Eu opean Union. You can con ac his se ice:
— by eephone: 00 800 6 7 8 9 10 11 (ce ain ope a o s may cha ge o hese calls),
— a he ollowing s anda d numbe : +32 22999696,
— ia he ollowing o m: eu opean-union.eu opa.eu/con ac -eu/w i e-us_en.
FINDING INFORMATION ABOUT THE EU
Online
In o ma ion abou he Eu opean Union in all he o icial languages o he EU is a ailable on he Eu opa websi e (eu opean-
union.eu opa.eu).
EU publica ions
You can iew o o de EU publica ions a op.eu opa.eu/en/publica ions. Mul iple copies o ee publica ions can be ob ained by
con ac ing Eu ope Di ec o you local documen a ion cen e (eu opean-union.eu opa.eu/con ac -eu/mee -us_en).
EU law and ela ed documen s
Fo access o legal in o ma ion om he EU, including all EU law since 1951 in all he o icial language e sions, go o EUR-Lex (eu -
lex.eu opa.eu).
Open da a om he EU
The po al da a.eu opa.eu p o ides access o open da ase s om he EU ins i u ions, bodies and agencies. These can be downloaded
and eused o ee, o bo h comme cial and non-comme cial pu poses. The po al also p o ides access o a weal h o da ase s
om Eu opean coun ies.
The po al da a.eu opa.eu p o ides access o open da ase s om he EU ins i u ions, bodies and agencies. These can be downloaded
and eused o ee, o bo h comme cial and non-comme cial pu poses. The po al also p o ides access o a weal h o da ase s
om Eu opean coun ies.
