ABSTRACT

This chapter assesses the effect of the introduction of the Polish reform and ask what the outcome would have been if instead of that child policies had been reformed in line with the systems of Austria, France and the United Kingdom. It presents a detailed description of poverty among families with children and social protection in Poland. The chapter describes the policies to support families with children in Poland, Austria, France and the United Kingdom. It discusses the methodology used for the assessment of alternative child policy reforms in Poland. The chapter demonstrates the potential effects of alternative approaches to targeting resources on families with children, by importing three different European tax and benefit systems and replacing the Polish child-related policies. It explores European Union-wide tax-benefit model version D15 and data from the Polish Household Budget Survey made available by the Polish Central Statistical Office and prepared by the Economic Department of Warsaw University.