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We analyse the impact of cash transfers, targeted on children and/or poor families, on the monetary poverty of children. The impact of benefits is successively analysed in terms of efficacy, efficiency and equity. Efficacy is estimated through the reduction of the intensity of poverty. The efficiency indicator compares this reduction to the cost of transfers. Then, the equity is measured by the rank reversals in the distribution of income of poor children. The comparison of results, mainly between the two English-speaking countries and the two countries of continental Europe, leads to a general discussion about universal versus targeted on children transfers systems. Classification JEL: I38