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Who benefits from the tax allowance for education, upbringing and training?

The current short expert report commissioned by the AWO Bundesverband e.V. sheds light on the distributional effects of the tax allowances for children. In particular, the allowance for care, education and training costs (BEA) currently favours high-income households more than low-income families. The study analyses how halving the CEA or reducing it to 300 euros would affect different groups of households.

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