In the Western countries poverty has increased along with the resurgence of low-income targeting and the increased conditionality of social assistance. This paper provides new evidence on the relationship between social minimums and income adequacy by examining the extent to which social...

Comparative household micro income databases do not report the level of social transfers after taxation. Consequently, disaggregated redistributive analyses of the welfare state are based on gross income components. In most countries, however, social insurance benefits are subject to taxation....