Although tax-benefit rules are not, in general, explicitly gender-specific, certain aspects of tax-benefit systems may be more relevant to either men or women, so exacerbating the unequal distribution of paid work and earnings. In many couple families, for example, the man is the main earner with his female partner frequently earning considerably less (Chapter 2 and OECD, 2015c, for the latest data on earnings broken down by gender). Figure 3.3 compares, on one hand, the net transfers to government of a dual-earner couple with two children where both partners earn 67% of the average wage with, on the other hand, the net transfers of a single-earner couple with two children and the same household earnings.