For example, for a single person without children who takes up work at 33% or 50% of the average wage, the participation tax rates are 51% and 38%, respectively, compared to an OECD average of 69% and 60%, respectively. For a married couple with two children, the participation tax rates for one person taking up work are 55% and 57% for work paid at 33% and 50% of the average wage, respectively, while the OECD average is 71% and 69%, respectively. Better targeting resources to households with children could be achieved by giving children a more generous weight in the calculation of RSI benefits.