This project commissioned by Volkshilfe Österreich re-analyses the effects of an introduction of a basic security for children in Austria in 2022. Monetary benefits for children should be stronger related to the material situation of the household and the (lacking) financial resources for children. The tax-/benefit microsimulation model EUROMOD/SORESI for the year 2022 will be used based on EU-SILC 2021 data. The direct (monetary) consequences of an introduction will be analysed on three levels: 1. Fiscal consequences, 2. Number of children concerned, 3. Income distribution and risk-of-poverty (household level).
