Figures and data in A care time benefit as a timely alternative for the non-working spouse compensation in the Belgian tax system

Cite this article as: J. Ghysels, J. Vanhille, G. Verbist; 2011; A care time benefit as a timely alternative for the non-working spouse compensation in the Belgian tax system; International Journal of Microsimulation; 4(2); 57-72. doi: 10.34196/ijm.00053

1 figure and 14 tables

Figures

Figure 1

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Distribution of household types and average number of children over the income distribution.

Tables

Table 1

The distribution of paid employment among fathers in dual-earner families, hours per week.

N(observations)	574
Mean	43h11’
Percentiles
10	25.0 hours
25	38.0 hours
50	42.5 hours
75	51.0 hours
90	60.0 hours
95	68.0 hours

Source: FFCS (2004–2005).
Note: the original measurement is in half hour units.

Table 2

Time spent at schoo1 according to the age of the child, hours per week.

Age	Median	Mean	S.E.	Minimum	Maximum	N	Proposal
0	0.00	0.00	0.00	0.00	0.00	45	0
1	0.00	0.23	0.17	0.00	9.75	69	0
2	0.00	6.52	1.48	0.00	43.42	60	0
3	24.96	22.49	1.63	0.00	40.00	46	25
4	28.43	27.25	1.30	0.00	49.75	46	28
5	31.50	29.66	1.05	0.00	46.50	61	30
6	30.42	28.57	1.23	0.00	43.00	40	30
7	29.49	27.06	1.16	0.00	43.17	62	30
8	33.36	34.99	1.92	13.50	103.50	58	30
9	29.00	25.92	1.03	0.00	39.75	73	30
10	26.75	22.60	1.66	0.00	40.50	49	30
11	30.55	27.68	1.21	0.00	41.67	66	31
12	30.75	27.01	1.62	0.00	43.17	55	31
13	35.50	32.12	1.46	0.00	52.75	69	32
14	26.00	25.02	1.83	0.00	45.75	51	32
15	33.50	27.88	1.63	0.00	53.00	74	32

Source: FFCS (2004–2005).
Note: the original measurement is in half hour units.

Table 3

Socially grounded number of child care hours (CCH) per household in an average month, according to the age of the youngest child and the number of children in the household.

age youngestchild	number of children < 13	1	2	3	4+	Total
< 3	Proportion with children under 13	14%	14%	5%	2%	36%
	CCH, based on 42.5 hours workweek	180	301	375	534	275
>= 3	Proportion with children under 13	37%	22%	4%	1%	64%
	CCH, based on 42.5 hours workweek	89	179	256	379	136
Total	Proportion with children under 13	51%	36%	10%	3%	100%
	CCH, based on 42.5 hours workweek	114	226	322	476	185

Source: own calculations on the basis of SILC 2004.

Table 4

Average equivalent household income per individual in the baseline and the alternative scenario for various age groups and family types.

Categories		Baseline	Alternative
		Amount	Amount	% increase
Overall		16,336	16,402	0.41%
Age groups	Children (0–17)	15,765	16,340	3.64%
	0–3	16,379	17,490	6.78%
	4–12	16,125	16,848	4.49%
	13–17	14,695	14,647	-0.32%
	Adults (18–64)	17,311	17,304	-0.04%
	Elderly (65 + )	13,257	12,904	-2.66%
Family types	With children and no MQ	17,616	18,503	5.04%
	With children and with MQ	13,343	13,563	1.65%
	No childrenand no MQ	17,526	17,495	-0.18%
	No children and with MQ	13,918	13,057	-6.18%

Source: MISIM.

Table 5

Change of disposable equivalent income, split for tax increase and equivalent Euro and in percentage of baseline disposable equivalent income.

quintiles	disposable equivalent income		net change		tax increase		parental subsidy
quintiles	baseline	alternative	Δ	%	Δ	%	Δ	%
1	8,156	8,210	54	1.03	271	2.88	337	4.35
2	12,374	12,313	-61	-0.52	434	3.54	386	3.12
3	15,392	15,427	36	0.18	357	2.36	393	2.54
4	18,933	19,099	166	0.88	257	1.36	423	2.24
5	26,827	26,963	116	0.46	185	0.72	301	1.18
Total	16,336	16,402	62	0.41	301	2.17	368	2.69

Source: MISIM.

Table 6

Gainers and losers, average gain per gainer and average loss per loser, in equivalent Euros and in percentage of baseline disposable equivalent income.

quintiles	% gainers	% losers	% unaffected	average gain/gainer in disp. eq. inc.		average loss / loser in disp. eq. inc.
quintiles	% gainers	% losers	% unaffected	Δ	%	Δ	%
1	26.20	31.97	41.84	910	11.51	-577	-6.22
2	29.62	41.87	28.52	823	6.64	-727	-5.93
3	35.55	41.12	23.33	809	5.21	-612	-4.06
4	40.31	33.33	26.36	870	4.62	-555	-2.95
5	30.13	24.70	45.17	823	3.24	-535	-2.09
Total	32.36	34.60	33.04	847	6.24	-601	-4.25

Source: MISIM.

Table 7

Gainers and losers, average gain per gainer and average loss per loser, in equivalent Euros and in percentage of disposable equivalent income, for the 4 family types.

quintile s	With children and no MQ			With children and with MQ			No children and no MQ			No children and with MQ
	% gainer % losers % unaffected	average gain/gainer or loss/loser		% gainer % losers % unaffected	average gain/gainer or loss/loser		% gainer % losers % unaffected	average gain/gainer or loss/loser		% gainer % losers % unaffected	average gain/gainer or loss/loser
		Δ	%		Δ	%		Δ	%		Δ	%
1	97%	1064	13.32	59%	639	8.32	0%	0	0.00	0%	0	0.00
1	0%	0	0.00	39%	-394	-4.50	13%	-171	-2.08	72%	-721	-7.65
2	3%	0	0.00	2%	0	0.00	87%	0	0.00	28%	0	0.00
	97%	890	7.19	65%	749	6.04	0%	0	0.00	0%	0	0.00
	0%	0	0.00	34%	-427	-3.45	27%	-155	-1.24	95%	-1033	-8.45
3	3%	0	0.00	1%	0	0.00	73%	0	0.00	5%	0	0.00
	100%	866	5.55	55%	585	3.86	0%	0	0.00	0%	0	0.00
	0%	0	0.00	45%	-536	-3.62	39%	-126	-0.82	99%	-977	-6.47
4	0%	0	0.00	0%	0	0.00	61%	0	0.00	1%	0	0.00
	100%	898	4.77	54%	562	2.96	0%	0	0.00	0%	0	0.00
	0%	0	0.00	46%	-562	-2.92	39%	-133	-0.70	98%	-1054	-5.61
5	0%	0	0.00	0%	0	0.00	61%	0	0.00	2%	0	0.00
	100%	831	3.28	44%	600	2.07	0%	0	0.00	0%	0	0.00
	0%	0	0.00	56%	-561	-2.11	24%	-114	-0.47	100%	-1,193	-4.65
	0%	0	0.00	0%	0	0.00	76%	0	0.00	0%	0	0.00

Source: MISIM.

Table 8

Average net change in yearly disposable equivalent income and in percentage of baseline disposable equivalent income for various age groups.

quintiles	0 to 12	13 to 18	19 to 34	35 to 49	50 to 64	65 to 74	75+	Total
1	849	-80	211	-2	-211	-259	-207	54
1	10.61	-0.62	2.79	0.37	-2.25	-2.54	-2.09	1.03
2	750	-1 38	1 39	-33	-469	-500	-355	-61
2	6.05	-1.13	1.11	-0.30	-3.83	-4.07	-2.92	-0.52
3	788	-1 1 1	1 50	46	-424	-443	-454	36
3	5.06	-0.76	0.92	0.25	-2.81	-2.89	-3.00	0.18
4	880	76	196	204	-437	-324	-377	1 66
4	4.69	0.44	1.02	1.10	-2.32	-1.75	-2.02	0.88
5	860	85	82	1 86	-280	-303	-265	116
5	3.38	0.35	0.34	0.70	-1.06	-1.24	-1.10	0.46
Total	824	-55	151	96	-358	-378	-319	62
Total	5.90	-0.48	1.12	0.48	-2.37	-2.90	-2.45	0.41

Source: MISIM.

Table 9

Poverty rates with confidence intervals (*) by age group.

		Baseline				Alternative
Categories	Population share	Poverty Rate	S.E.	C.I. (95%)		Poverty Rate	S.E.	C.I. (95%)
Overall	100%	11.71	0.68	10.37	13.05	12.19	0.65	10.90	13.47
Children (0–17)	22%	10.08	1.05	8.01	12.16	8.60	0.94	6.75	10.45
0-3	4%	12.22	1.90	8.47	15.97	7.10	1.49	4.16	10.03
4–12	12%	7.99	0.96	6.10	9.88	5.97	0.80	4.40	7.54
13–17	6%	12.66	1.74	9.24	16.08	14.50	1.80	10.96	18.05
Adults (18–64)	62%	10.22	0.70	8.85	11.59	10.79	0.69	9.43	12.16
Elderly (65+)	16%	19.94	1.27	17.43	22.45	22.74	1.38	20.02	25.47

Source: MISIM.

(*) Confidence intervals are based on a Taylor-linearized variance estimation (Greene, 2000).

Table 10

Poverty rates with confidence intervals (*) for 4 family types by the presence of children and use of marital quotient system.

		Baseline				Alternative
Categories	Population share	Poverty Rate	S.E.	C.I. (95%)		Poverty Rate	S.E.	C.I. (95%)
Overall	100%	11.71	0.68	10.37	13.05	12.19	0.65	10.90	13.47
With children and no MQ	26%	7.02	0.95	5.15	8.89	4.25	0.73	2.83	5.68
With children and with MQ	12%	13.61	1.97	9.73	17.50	13.37	2.05	9.33	17.41
No children and no MQ	43%	11.60	0.75	10.12	13.07	11.70	0.76	10.22	13.19
No children and with MQ	20%	16.82	1.30	14.27	19.37	22.61	1.42	19.81	25.42

Source: MISIM.

(*) Confidence intervals are based on a Taylor-linearized variance estimation.

Table 11

Inequalit measures.

	Baseline				Alternative
	S.E.		C.I. (95%)		S.E.		C.I. (95%)
Gini	0.2294	0.0032	0.2231	0.2356	0.2321	0.0031	0.2261	0.2381
GE(-1)	0.1684	0.0113	0.1462	0.1907	0.1695	0.0113	0.1475	0.1916
MLD	0.1014	0.0035	0.0946	0.1082	0.1029	0.0034	0.0963	0.1095
Theil	0.0887	0.0026	0.0836	0.0937	0.0902	0.0025	0.0853	0.0951
GE(2)	0.0918	0.0030	0.0860	0.0976	0.0934	0.0029	0.0876	0.0991
GE(3)	0.1076	0.0046	0.0986	0.1166	0.1093	0.0046	0.1003	0.1183

Source: MISIM.
*

Confidence intervals are based on a Taylor-linearized variance estimation.

Table 12

Within group and between group inequality (MLD¹⁶) under baseline and alternative scenario for various age groups and family types.

Categories	Baseline		Alternative
	Within	Between	Within	%Δ	Between	%Δ
Overall	0.1014		0.1028	1.36%
Age groups	0.0968	0.00462	0.0973	0.50%	0.00558	21.21%
Children (0-17)	0.0702		0.0678	-3.38%
0-3	0.0796		0.0681	-14.48%
4-12	0.0664		0.0620	-6.70%
13-17	0.0678		0.0705	4.03%
Adults (18–64)	0.1101		0.1117	1.51%
Elderly (65+)	0.0827		0.0843	1.98%
Family types	0.0949	0.00651	0.0932	-1.78%	0.00967	48.54%
With children and no MQ	0.0670		0.0593	-11.61%
With children and with MQ	0.0545		0.0518	-4.90%
No children and no MQ	0.1316		0.1321	0.41%
No children and with MQ	0.0758		0.0777	2.49%

Source: MISIM.

Table A13

The use of centre-based childcare in Flanders: a comparison of sources.

	SILC (use/hours)	FFCS (use)	FFCS (hours)
None	95.0 %	91.0%	83.8 %
For one child	4.5 %	8.1%	13.8 %
For two children	0.3 %	0.7%	2.3 %
For three children	0.3 %	0.3%	0.2 %
N	684	1577	394
Indicator of use is	Types of childcare	Types of childcare	Hours of effective
based on:	services used in a ‘normal’ week	services used in a ‘normal’ week	use in the observation week

Notes: all figures refer to families with any children < 13 in the region of Flanders SILC data are from 2004, FFCS from the school year 2004–2005 Data are weighted to correct for selective non-response.

Table A14

Types of childcare services used by Flemish families in a normal week.

	FFCS	SILC
Centre based care (crèche)	9.0%	5.0%
Childminder	11.79%	8.8%
Centre based care before and after school hours (other than school)	7.8%	0.9%
School care outside of school hours	17.6%	17.6%
Informal (grandparents and other)	30.2%	21.8%
Internate	0.3%	0.3%
Childminder at home under activation programme (‘PWA’)	2.8%	0.2%
Number of observations	1577	684

Notes: all figures refer to families with any children < 13 in the region of Flanders SILC data are from 2004, FFCS from the school year 2004–2005 Data are weighted to correct for selective non-response.

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Distribution of household types and average number of children over the income distribution.