This chapter looks at how governments distribute social spending amongst children of different ages, the first time such comparison has been undertaken across the OECD. The first section of this chapter examines the distribution of spending through cash transfers and services
across the child life cycle in 28 OECD countries. The second section explores variations in the cash transfers made to families with children, modelling and comparing tax‐benefit systems as children age in eight OECD countries in 2003: Denmark, France,
Germany, Hungary, Italy, Japan, the United Kingdom, and the United States. The results are presented in terms of relative levels of support across the child life cycle for different family types.