Gutachten zum Reformvorschlag „Kindergrundsicherung“
Project period: January 2020 - September 2020
Research Areas:
Tasks
This report examines a reform proposal by the Green Party to introduce a reformed basic child benefit (Kindergrundsicherung). The aim of the reform proposal is to improve the material situation of families and to simplify the eligibility for benefits.
Methods
With the help of the ifo microsimulation model, the impact of changes in the tax and transfer system on public budgets (i.e. tax revenues, revenues from social security contributions, transfers), on individual work incentives and employment development, as well as on income distribution and numerous different types of households, is investigated.
Data and Other Sources
Sozio-oekonomisches Panel (SOEP)
Results
Core elements of the reform proposal include a consolidation of currently various transfers for families into the reformed basic child
benefit. To achieve this, the reform proposal disentangles child-related benefits from Unemployment Benefits (Arbeitslosengeld II). Furthermore, the concept includes a general increase in the level of benefits for low low and middle incomes.
Publication (in German)
Gutachten zum Reformvorschlag „Kindergrundsicherung“
ifo Institut, München, 2021
ifo Forschungsberichte / 124