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Title:

How the family tax allowances have affected child poverty in the visegrad countries 2005-2020

Authors:
  • Erzsebet Terez Varga
Published in:

(2024). ECMS 2024, 38th Proceedings
Edited by: Daniel Grzonka, Natalia Rylko, Grazyna Suchacka, Vladimir Mityushev, European Council for Modelling and Simulation.
DOI: http://doi.org/10.7148/2024
ISSN: 2522-2422 (ONLINE)
ISSN: 2522-2414 (PRINT)
ISSN: 2522-2430 (CD-ROM)
ISBN: 978-3-937436-84-5
ISBN: 978-3-937436-83-8 (CD) Communications of the ECMS Volume 38, Issue 1, June 2024, Cracow, Poland June 4th – June 7th, 2024

DOI:

https://doi.org/10.7148/2024-0058

Citation format:

Erzsebet terez varga (2024). How the family tax allowances have affected child poverty in the Visegrad Countries 2005-2020, ECMS 2024, Proceedings Edited by: Daniel Grzonka, Natalia Rylko, Grazyna Suchacka, Vladimir Mityushev, European Council for Modelling and Simulation. doi:10.7148/2024-0058

Abstract:

The similar historical and cultural background of the Visegrad countries makes them well suited for comparing government policies. In this paper, I investigate whether family tax allowances have had an impact on families' risk of poverty. I examine single-parent and two-earner households separately. The simplest model showed that tax allowances had an impact on poverty rates, but the results are not all positive. However, when time is taken as a trend variable, only Czech two-earner families show a poverty-reducing effect of family tax allowances.

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