|AUTHOR||Miles Corak, Christine Lietz and Holly Sutherland|
|ORGANIZATION||Innocenti Research Centre|
|TOPIC||Budgeting for children|
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 micro-simulation model specifically designed for the purposes of comparative fiscal analysis in the European Union is used to study the age incidence of government taxes and transfers in 2001 in 15 European Union countries.