Soares, Sergei Suarez DillonSoares, Sergei Suarez Dillon2024-10-032024-10-032012https://repositorio.ipea.gov.br/handle/11058/15524Support for children needs little justification. They are the most vulnerable population group, they are the future, and they did not choose the circumstances of their birth. Support can be channelled either through direct provision of goods and services, such as education and health care for children, or can take the form of financial support for families. Transfers to families for children have been in the policy limelight since Bolsa Família and other Conditional Cash Transfers (CCTs) appeared on the policy landscape. What is not so well known is that Bolsa Família is only one of three Brazilian cash transfers to families for their children. The other two are the Salário Família and the deduction for minor dependents in Personal Income Tax. We will show here that this system is fragmented, leaves a third of children without coverage, and transfers higher amounts to wealthier families. We propose the unification of the three benefits into a single universal child benefit, which would be far more transparent and fair, without compromising fiscal responsibility. (...)engAcesso AbertoWorking paperInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.ChildLeftUniversal BenefitChildrenBrazil