Clavet, Nicholas-James Tiberti, Luca Vladisavljević, Marko Žarković, Jelena Anić, Aleksandra Krstić, Gorana Ranđelović, Saša https://phaidrabg.bg.ac.rs/o:29214 doi:10.1111/ecot.12197 ISSN: 2577-6983 Economics of Transition and Institutional Change 27(3) 2019 Keywords: child poverty, tax-benefit microsimulation, structural microsimulation, tax andbenefits reforms, labour supply, Serbia Abstract Based on the Serbian Survey of Income and Living Conditions (SILC) and tax-benefits andstructural micro-simulation models, we evaluate the labour supply and distributive effects ofseveral reform strategies concerning two major social transfers in Serbia: child allowance andsocial monetary assistance. Our results show that, in a context of a low labour participation rate,and high unemployment and informality rates, a benefit strategy is by far the more cost-effectiveoption for reducing child poverty than an employment strategy that aims to raise the workincentives for parents. Both proposed reforms are found to be progressive. Reduction of child poverty in Serbia : Benefit or employment strategy? eng application/pdf 446158 bytes info:eu-repo/semantics/article All rights reserved