[The "third child" effect]

"The birth of a third child has various consequences [for] the income which the family will ultimately have; the two major consequences are the increases in the family allowance and the income-tax relief due to the 'family quotient'. This study conventionally simulates over a period of 24 years the effects of legislation as it was in 1980 in order to compare the average available income over this period for sample families of two or three children." Differences according to socio-occupational category and wife's labor force participation are also examined. "In general, whatever the category of the family, and whether the mother works or not, the available income, expressed as the consumption units of the family, will be reduced when the third child is born in spite of the effects of family assistance measures." (summary in ENG, SPA)