The comparison of the distributive and fiscal outcomes of the family tax credit ‘Familienbonus Plus’ introduced in 2019 and of the hypothetical basic security for children combines the findings of two research projects funded by the Austrian Chamber of Labour and the NGO Volkshilfe Österreich. The family tax credit mainly relieves working parents belonging to the middle class whereas the basic security for children would benefit mainly income-poor and disadvantaged families. The Policy Brief looks also at the fiscal costs and at the change in at-risk-of-poverty rates of these different approaches to family welfare.
