In some countries (e.g. Australia, the United Kingdom to a lesser extent), cash transfers are small in size but highly targeted on those in need. In some others (e.g. France or Germany), large transfers redistribute income mainly over the life-cycle rather than across individuals, and their progressivity is often low. But progressivity could be strengthened by cutting back tax expenditures that benefit mainly high-income groups (e.g. tax relief on mortgage interest).