A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy. Bruges European Economic Research (BEER) Papers 29/February 2014

Microsimulation models have been used in order to find efficient counteractive instruments to poverty. The objective of this paper is to analyse the impact of fiscal policy on poverty, insisting on child poverty rates. Empirical analysis suggests that in fighting poverty, a mix of policies need to be in place, fiscal reforms increasing tax allowances such as child benefit granted to parents with dependent children, are not sufficient to reduce child poverty.