Projects / Programmes
Optimisation of Child Tax Reliefs and Child Benefits from Families’ Viewpoint
| Code |
Science |
Field |
Subfield |
| 5.02.01 |
Social sciences |
Economics |
Economy sciences |
| Code |
Science |
Field |
| S196 |
Social sciences |
Social economics |
tax reliefs, child benefit, disposable income
Researchers (1)
| no. |
Code |
Name and surname |
Research area |
Role |
Period |
No. of publicationsNo. of publications |
| 1. |
07813 |
PhD Nada Stropnik |
Economics |
Head |
1999 - 2001 |
0 |
Organisations (1)
| no. |
Code |
Research organisation |
City |
Registration number |
No. of publicationsNo. of publications |
| 1. |
0502 |
Institute for Economic Research |
Ljubljana |
5051690000 |
0 |
Abstract
oth child tax reliefs and child benefits are aimed at lowering the burden of child costs for families, just that the first one is an indirect (»invisible«), while the second one is a direct (»visible«) public transfer to families with children. In Slovenia, these two transfers are not coordinated, which results in different directions and extent of their impact on family budgets. Consequently, there is not much logic in their joint impact.
The purpose of the research project is to investigate the individual and joint impact of child tax reliefs and child benefits on the family disposable income in Slovenia. The consequences of various alternatives of child tax reliefs (tax allowances or tax credits, different levels of reliefs) and child benefits (selective or universal, different income thresholds and equivalence scales, different levels of benefits) will be analysed. Several alternatives will be evaluated and compared with the current regulation and its impact on the family disposable income. The analyses will be performed for a number of family types differing in the level of income, number of earners, as well as the number and age of children.
Families with children will be compared with single tax payers and couples without children in order to show the amounts transferred to families with children by means of these two income transfers. Average and marginal tax rates for various families will be calculated as well.
The proposed research project will make part of the already initiated international research project ''''Family Tax Burden'''', co-ordinated by the Faculty of Economics, Rijeka. Partners is this project are researchers from Croatia, Austria and Slovenia. The results of the national studies will enable the comparison of the Slovenian regulation will the Austrian and Croatian ones in order to find out the outcomes of particular definitions of child tax reliefs and child benefits for family budgets in the neighboring countries.
The final aim of the project is to provide the decision-makers in Slovenia with the comparative analysis which will contribute to the more consistent and efficient role of public transfers in covering part of child costs to their families. This would promote the family policy as one of the most important policies in Slovenia as a country with the negative natural population growth.
