‘La protección de la familia en la Unión Europea: análisis comparado y simulación de reformas aplicadas a España’

A comparative analysis will be conducted on budgetary family support policies in the European Union. This will allow us to examine the different measures applied on the revenue and expenditure sides.

In a second phase, microsimulation techniques will be used to evaluate family-supportive tax reform policies. Specifically, three tax measures will be subject to scrutiny: the elimination or reduction of VAT on goods and services consumed in childhood; the raising of the age limit for working mothers to be able to claim personal income tax deductions for the care of children and, finally, the welfare dividend of granting tax breaks to all mothers, working or not.