In this paper, we analyse two specific policies that make up the National Care System, a social policy being implemented in Uruguay. Through the calibration of a static tax benefit model, we estimate the distributive impact of the expansion of childcare services and home-based care for dependent elderly, both financed through a progressive direct tax on income. We discuss the importance of identifying who benefits from these services, and show that, in the Uruguayan case, the redistributive impact is very limited. Even if the benefits are significant for individual households, the overall impact is weak because the number of beneficiaries is small.

中文翻译：

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乌拉圭的国家护理系统：谁受益，谁支付？

在本文中，我们分析了构成国家护理系统的两项具体政策，这是乌拉圭正在实施的一项社会政策。通过对静态税收优惠模型的校准，我们估计了扩大托儿服务和家庭护理对受抚养老人的分配影响，两者均通过对收入的累进直接税提供资金。我们讨论了确定谁从这些服务中受益的重要性，并表明，在乌拉圭的案例中，再分配的影响非常有限。即使对个别家庭来说收益显着，但由于受益人数少，整体影响微弱。