Based on data sourced from the Eurofound Policy Database and EUROMOD 2018-21 reports, this policy brief focuses on the categorisation of tax and benefit family policies introduced during the COVID-19 pandemic in five EU countries. It identifies certain strengths and weaknesses of the chosen policies, categorising them into one-off lump sums, parental hardship funds and parental leave schemes. Further analysis focuses on more specific policy features associated with tax and benefit policies, including whether policies are universal or means-tested, require an application and are paid per family or child. The brief concludes by discussing trends and good practices in the categorised policies and provides tax and benefit policy suggestions for mitigating an increase in child poverty in future crises.
