מדיניות הסיוע הכספי למשפחות עם ילדים בשנים 2012–2013

מדיניות הסיוע הכספי למשפחות עם ילדים בשנים 2012–2013

מי הרוויח ומי הפסיד, וכמה?

מאת	לאה אחדות, ריטה טרויצקי
מו"ל	הוצאת מכון ון ליר
שפה	עברית
שנת הוצאה	2014
סדרה	מפרסומי התוכנית לכלכלה וחברה

בעשור האחרון הונהגו שינויים ניכרים במדיניות הממשלה בתחום התמיכה הכספית למשפחות עם ילדים. מאז 2003 צומצם במידה ניכרת הסיוע באמצעות מערכת קצבאות הילדים האוניברסלית, וב-2012 הופנו משאבים להורים עובדים בלבד במסגרת תוכנית מס הכנסה שלילי (שייקרא להלן מענק עבודה) ובאמצעות זיכויי מס נוספים בגין ילדים קטנים במערכת מס הכנסה. תוכנית מענק עבודה היא סלקטיבית באופייה ומיועדת בעיקרה לעובדים בשכר נמוך או בינוני, והזכאים להטבות המס באמצעות נקודות זיכוי הם בעיקר בעלי שכר בינוני וגבוה, שכן הכנסתם של העובדים בשכר נמוך ממילא אינה עולה על סף המס המתאים.

עבודה זו בוחנת את ההשפעה המצרפית של המדיניות שהונהגה בשנים 2012–2013 במערך ההטבות בכסף למשפחות עם ילדים על מצבן הכלכלי ועל ממדי העוני ואי-השוויון בהתחלקת ההכנסה בכלל המשפחות באוכלוסייה. על פי האומדנים, סדר הגודל של המענק והטבות המס באמצעות נקודות הזיכוי דומה לזה של הקיצוץ בקצבאות הילדים באוגוסט 2013, ויש לבחון באיזו מידה מענק העבודה ונקודות הזיכוי פיצו על הקיצוץ בקצבאות הילדים של אוגוסט 2013 בקרב משפחות בעשירונים השונים של האוכלוסייה.

ללא תשלום

עשוי לעניין אותך

לפרסומים נוספים

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