Information

Scottish Parliament election: 7 May. This site won't be routinely updated during the pre-election period.

International review of approaches to tackling child poverty: Denmark

A historical review of evidence on Denmark's approach to tackling child poverty, drawing out the key lessons for Scotland.


Sources

1 Eurostat (2025), at-risk-of-poverty rate for children aged less than 18 years, using 60% of median equivalised income after social transfers threshold in 2024 and Scottish Government, Poverty and child poverty data: single-year estimates 2023/24

2 Luxembourg Income Study (1987-2022), Inequality and Poverty Key Figures, Relative Poverty Rates – Children (60%)

3 Eurostat (2025), at-risk-of-poverty rate for children aged less than 18 years, using 60% of median equivalised income after social transfers threshold in 2024

4 Scottish Government, Poverty and child poverty data: single-year estimates 2023/24

5 Luxembourg Income Study (1987-2022), Inequality and Poverty Key Figures, Relative Poverty Rates – Children (60%)

6 Eurostat (2024) Key figures on European living conditions: 2024 edition

7 Expert Interview with Danish Ministry of Social Affairs.

8 Danish Ministry of Social Affairs (2024) The First Danish Biennial Report on the Implementation of the European Child Guarantee

9 OECD (2016) Inequality in Denmark through the looking glass

10 European Commission (2014) Investing in children: Breaking the cycle of disadvantage – A Study of National Policies: Denmark

11 IMF, Denmark datasets, GDP current prices and GDP per capita current prices

12 IMF, United Kingdom datasets, GDP current prices and GDP per capita current prices

13 OECD (2024) Revenue Statistics 2024 – Denmark

14 OECD (2024) Revenue Statistics 2024 – United Kingdom

15 Institute for Public Policy Research (2023) Fairer taxes, smarter spending: a recipe for sustainable growth

16 World Bank World Development Indicators, total population – Denmark (SP.POP.TOTL)

17 World Bank World Development Indicators, Population ages 0-14 - % of total population (SP.POP.0014.TO.ZS), population ages 15-64 - % of total population (SP.POP.1564.TO.ZS), population ages 65 and above - % of total population (SP.POP.65UP.TO.ZS) and young age dependence ratio - % of working-age population (SP.POP.DPND.YG)

18 Eurostat (2024) Key figures on European living conditions: 2024 edition

19 Scottish Government (2025) Poverty and child poverty data, single-year estimates, Table 1a & Table 4a

20 CPAG (2024) Comparing child poverty using the Luxembourg income study

21 Luxembourg Income Study, Inequality and Poverty Key Figures, Relative Poverty Rates – Children (60%) & Relative Poverty Rates – Total Population (60%), 1987-2022

22 Scottish Government (2025) Poverty and child poverty data, three-year estimates, Table 17a

23 Scottish Government (2025) Poverty and child poverty data, three-year estimates, Table 33a

24 Scottish Government (2025) Poverty and child poverty data, three-year estimates, Table 13a

25 IPPR (2025) Hidden hardships: The immigration system and child poverty

26 Statistics Denmark publishes reports and data on the backgrounds of migrants living in Denmark and uses the categories the categories of Western and non-Western. This categorisation has been the source of criticism, and we use the terminology here only for consistency.

27 European Commission (2022) Denmark: Annual statistics on foreigners report introduces new category

28 Scottish Government, Poverty and Income Inequality in Scotland 2021-24, Gini coefficient before housing costs 2021-24

29 Scottish Government, Poverty and Income Inequality in Scotland 2021-24, Palma ratio before housing costs 2021-24

30 Statistics Denmark, LIGEAI2: Employment rate of men (per cent) and women (per cent), 2008-2023

31 Scottish Government (2024) Scotland’s Labour Market Insights: April 2024

32 Splash-DB (2014) Family policies: Denmark

33 ONS (2025) Employment rates for men and women living with and without dependent children in the UK: Table Q

34 Eurostat (2024) Key figures on European living conditions: 2024 edition

35 Eurostat (2025) Earnings statistics

36 OECD (2024) Taxing Wages – Denmark

37 Statistics Denmark, LIGELI1: Gender pay gap (per cent), 2004-2023

38 Scottish Government (2024) Annual Survey of Hours and Earnings 2024

39 Statistics Denmark, LIGEFI5: Families with children living at home (total) and Families without children living at home (total), difference between men and women (hours), 2008-2023

40 Christoffer Green-Pedersen and Anders Lindbom (2005) Employment and Unemployment in Denmark and Sweden: Success or Failure for the Universal Welfare Model? in Employment 'Miracles': A Critical Comparison of the Dutch, Scandinavian, Swiss, Australian and Irish Cases versus Germany and the US

41 Expert Interview with Ministry of Social Affairs.

42 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

43 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

44 Statistics Denmark, personal and family income

45 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

46 OECD family database, Childcare support (PF3.4)

47 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

48 Splash-DB (2014) Family policies: Denmark

49 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

50 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

51 Statistics Denmark, DAGTIL4: Recipients of subsidy to private day-care and day-care of own children

52 Statistics Denmark, BOERN 2: Fulltime adjusted clients in municipal and self-governing family day care and pool scheme institutions by municipality

53 Eurostat (2025), percentage of children from 1- 2 years and 3 years to minimum compulsory school age in formal childcare for 25 hours or more in 2024

54 Eurostat (2025), percentage of children at risk of poverty or social exclusion from 3 years to minimum compulsory school age in formal childcare for 25 hours or more in 2023

55 Eurostat (2025), Expenditure on family/children function by type of benefit and means-testing, benefit in kind – child day care, 1990-2022

56 OECD family database, public spending on childcare and early education (PF3.1)

57 The Local Denmark (2024) EXPLAINED: How do after-school clubs work in Denmark?

58 Nordic Council of Ministers (2006) Nordic experiences with parental leave and its impact on equality between women and men

59 Nordic Council of Ministers (2006) Nordic experiences with parental leave and its impact on equality between women and men

60 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

61 Tine Rostgaard and Anders Ejrnaes (2024) Denmark country note in International Review of Leave Policies and Research 2024

62 Tine Rostgaard and Anders Ejrnaes (2024) Denmark country note in International Review of Leave Policies and Research 2024

63 Statistics Denmark, Mother – total days on parental leave (benefits) on average and Father – total days on parental leave (benefits), Aug-Dec 2022 and Aug-Dec 2021

64 Trine P. Larsen and Caroline de la Porte (2022) ‘Early Childhood Education and Care in Denmark: A Social Investment Success’ in Successful Public Policy in the Nordic Countries: Cases, Lessons, Challenges

65 Tine Rostgaard (2014) Family policies in Scandinavia

66 Tine Rostgaard and Anders Ejrnaes (2024) Denmark country note in International Review of Leave Policies and Research 2024

67 Mathias Fjællegaard Jensen and Jack Blundell (2024) Income effects and labour supply: Evidence from a child benefits reform (Appendix A) in Journal of Public Economics

68 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

69 Life in Denmark, child and youth benefits

70 Statistics Denmark, Documentation of statistics for Child Subsidy and Family Allowance 2018

71 Mathias Fjællegaard Jensen and Jack Blundell (2024) Income effects and labour supply: Evidence from a child benefits reform (Appendix A) in Journal of Public Economics

72 Mathias Fjællegaard Jensen and Jack Blundell (2024) Income effects and labour supply: Evidence from a child benefits reform in Journal of Public Economics

73 Mathias Fjællegaard Jensen and Jack Blundell (2024) Income effects and labour supply: Evidence from a child benefits reform (Appendix A) in Journal of Public Economics

74 Mathias Fjællegaard Jensen and Jack Blundell (2024) Income effects and labour supply: Evidence from a child benefits reform in Journal of Public Economics

75 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

76 Statistics Denmark, Documentation of statistics for Child Subsidy and Family Allowance 2023

77 Eurostat (2021) How many single-parent households are there in the EU?

78 Statistics Denmark, Documentation of statistics for Child Subsidy and Family Allowance 2018

79 CPAG (2024) Comparing child poverty using the Luxembourg income study

80 Life in Denmark, child allowance

81 European Commission (2014) Investing in children: Breaking the cycle of disadvantage – A Study of National Policies: Denmark

82 Danish Tax Agency, Employment and job allowances

83 ONS (2025) Employment rate of parents living with dependent children by family type and age of the youngest child in the UK: Table R

84 Statistics Denmark, Documentation of statistics for Child Subsidy and Family Allowance 2018

85 Life in Denmark, child allowance

86 Ministry of Social Affairs, Lost earnings for parents of children with disabilities, accessed at: https://www.sm.dk/arbejdsomraader/handicap/oekonomisk-stoette/tabt-arbejdsfortjeneste (In Danish)

87 https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/incomes-support-redistribution-and-work-incentives/TaxBEN-Denmark-latest.pdf OECD (2025) Tax and benefit policy descriptions for Denmark 2024

88 Eurostat (2025), at-risk-of-poverty rate 2024 for children aged less than 18 years, using 60% of median equivalised income before and after social transfers threshold, 2024 figures used for Denmark and 2018 for the UK

89 Resolution Foundation (2023) Flexicurity and the future of work: Lessons from Denmark

90 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

91 European Commission (202) The 2022 Minimum Income Report: Volume II, Country Profiles

92 Torben Andersen (2017) Youth Education and Employment – Recent Danish Reform Experiences

93 https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/incomes-support-redistribution-and-work-incentives/TaxBEN-Denmark-latest.pdf OECD (2025) Tax and benefit policy descriptions for Denmark 2024

94 For couples, this amount doubles.

95 Gateway to Global Aging Data (2024) Gateway Policy Explorer: Denmark, Public Old-Age Social Assistance Plan Details, 1998-2023

96 Danish Ministry of Employment (2015) Agreement on a social assistance system where it pays to work – Job Reform Phase I

97 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

98 European Social Policy Network (2022) Denmark: A minimum income benefit reform is underway, which includes an innovative child leisure allowance

99 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

100 Danish Ministry of Employment (2019) Agreement on a new temporary child allowance

101 Danish Ministry of Employment (2019) Agreement on a new temporary child allowance

102 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

103 European Social Policy Network (2022) Denmark: A minimum income benefit reform is underway, which includes an innovative child leisure allowance

104 Danish Ministry of Employment (2023) Agreement on a new social assistance system - more people in work, simpler rules and fewer children on low incomes

105 Resolution Foundation (2023) Flexicurity and the future of work: Lessons from Denmark

106 Laust Høgedahl (2020) The Danish Labour Market Model: Is the Bumblebee Still Flying? in The Oxford Handbook of Danish Politics

107 Resolution Foundation (2023) Flexicurity and the future of work: Lessons from Denmark

108 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

109 IFS (2023) Inequality in Denmark: 1987 – 2021

110 OECD (2025) Tax and benefit policy descriptions for Denmark 2024

111 OECD (2022) How demanding are activation requirements for jobseekers?

112 Danish Ministry of Employment (2021) The labour market in Denmark

113 Herman Knudsen, Jens Lind and Bjarke Refslund (2023) Denmark: Trade unions still afloat at ebb tide in Trade unions in the European Union: Picking up the pieces of the neoliberal challenge

114 OECD, Indicators of Employment Protection

115 Danish Ministry of Employment (2021) The labour market in Denmark

116 Claus Thustrup Kreiner and Michael Svarer (2022) Danish Flexicurity: Rights and Duties in Journal of Economic Perspectives

117 Klaus Petersen (2020) Welfare State Policies: From the Beginning Towards an End? in The Oxford Handbook of Danish Politics

118 Danish Agency for Labour Market and Recruitment, Active labour market policy measures

119 European Social Fund Plus (2022) Decentralisation of Active Labour Market Policy

120 Atlantic Council (2013), Recent Developments in Labour Activation in Denmark

121 Torben M. Andersen (2019) Labour market policies in Denmark

122 Flemming Larsen & Thomas Bredgaard (2008) Redesigning the governance of employment policies: Decentralised centralisation in Danish municipal jobcentres

123 French General Inspectorate of Social Affairs (2023) Comparison of Public Employment Services in Difference European Countries – Annex IV: Denmark

124 European Commission & OECD (2021) Institutional and regulatory set-up of active labour market policy provision in Denmark

125 French General Inspectorate of Social Affairs (2023) Comparison of Public Employment Services in Difference European Countries – Annex IV: Denmark

126 National Children’s Bureau (2012) Denmark case study

127 Atlantic Council (2013), Recent Developments in Labour Activation in Denmark

128 European Commission (2022) Striving for an inclusive labour market in Denmark

129 Torben M. Andersen (2019) Labour market policies in Denmark

130 Torben M. Andersen (2019) Labour market policies in Denmark

131 Atlantic Council (2013), Recent Developments in Labour Activation in Denmark

132 Torben M. Andersen (2019) Labour market policies in Denmark

133 National Children’s Bureau (2012) Denmark case study

134 European Commission (2022) Striving for an inclusive labour market in Denmark

135 European Commission (2022) Striving for an inclusive labour market in Denmark

136 OECD (2013) Mental Health and Work: Denmark

137 European Commission (2022) Striving for an inclusive labour market in Denmark

and Torben M. Andersen (2019) Labour market policies in Denmark

138 Sampension (2025) For the first time in ten years, fewer young people took early retirement in 2024

Contact

Email: TCPU@gov.scot

Back to top