Second, programmes differ in how they are targeted. As summarized in Table 2 below, 27 out of the 43 countries provide universal or quasi-universal child benefits. Universal child benefits cover all children regardless of age or household income.37 Quasi-universal child benefits take a similar approach but with some restrictions, such as setting a lower age limit (for example, the child allowance is provided until the child is 8 years old in the Republic of Korea). Affluence-tested programmes are a form of quasi-universal benefits that exclude children in the highest-earning households or taper off with rising income (such as child benefits in Slovenia). Means-tested programmes, on the other hand, are more selective and limit benefits to households without sufficient income to meet their basic needs. In 16 countries, only means-tested programmes target children or their households. There are, however, 17 Report Card countries that provide both a universal (or quasi-universal) benefit that covers all households with children and a means-tested component to supplement the incomes of those in need. 37 Table 2. Overview of child and family benefits in Report Card countries Programme type Countries Universal, quasiuniversal, or affluencetested child/family benefits (only) Austria, Switzerland, Germany, Denmark, Ireland, Italy, Luxembourg, Latvia, Norway, Slovakia 10 Means-tested child/ family benefits (only) Australia, Bulgaria, Canada, Chile, Colombia, Costa Rica, Cyprus, Czechia, Spain, France, Greece, Croatia, Mexico, Portugal, Slovenia, Türkiye, United States 17 Both universal and means-tested Belgium, Estonia, Finland, Hungary, Iceland, Israel, Japan, Republic of Korea, Lithuania, Malta, the Kingdom of the Netherlands, New Zealand, Poland, Romania, Sweden, United Kingdom 16 At least one non-contributory child benefit All 43 35 Child Poverty in the Midst of Wealth Number of countries Source: See Technical Appendix Note: In a number of Report Card countries, there are ‘generic’ social assistance programmes or minimum income guarantees that provide protection for families with children. Innocenti Report Card 18