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12:30 - 14:00 17 June 2015

Taxes and Welfare, and the Resources Parents Allocate their Children


IFS basement | Institute for Fiscal Studies (link Map)
7 Ridgmount Street | London | WC1E 7AE | United Kingdom

Open to: Academic | Student
Ticketing: Open

Speaker information

Marianne Bruins, Oxford

This paper examines the impact of various tax and welfare programmes on the resources that parents allocate to children. We structurally estimate an intra-household model with children that allows parents to allocate resources to children in the form of consumption, parental time and the provision of a public good. Our estimates suggest that 25 per cent of spending on the EITC, CTC, SNAP and TANF translates into tangible household resources allocated to children. We further estimate that, in two-parent households, production of the public good is much more elastic with respect to parents' wages than is production of the child good. Using estimates of the intra-household allocation of resources we estimate levels of poverty for children, and find that cash welfare programmes bring 4 per cent of children – or 3 million children – out of poverty.


Institute for Fiscal Studies
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