[영문]Three European countries with very different tax-benefit systems have recently substantially increased the level of support for children: Austria, Spain and the UK. Austria mainly makes use of universal benefits; Spain, tax concessions; and the UK means-tested benefits and tax credits. This article addresses the question of whether the chosen strategies are in fact the most effective for each country. It considers what would have happened if these countries had transformed the architecture of their systems in either of the other two directions. It makes use of EUROMOD, the European tax-benefit microsimulation model that is designed for making cross-country comparisons, to explore the distributional and, in particular, child poverty effects of budget-neutral alternatives. The results show that three factors ? the level of spending, its structure, and the way it impacts in a particular national context ? affect the outcomes to varying degrees