This note describes the matching procedure used to construct panel data sets from the 1987, 1989 and 1991 Hungarian Household Budget servey samples.

The authors compare the incidence of and characteristics associated with child poverty in the UK and Hungary in 1993. Using a model families approach, the differences between systems of state support for families with and without children are examined, and conclusions drawn about their...

The paper examines the use of taxation as a method of improving the redistributional impact of social benefits, focusing on the case of the universal family allowance programme in Hungary.