The reason is that benefits and taxes interact with each other in different ways across countries. The sequence used for the Gini comparisons of the different tax/benefit elements can make a significant difference for the results. For instance, when benefits are taxable, many benefit recipients with zero market incomes will have positive tax burdens which can make the tax appear regressive. Likewise, determining the redistributive power of benefits based on comparing market incomes and market incomes plus benefits can provide a misleading picture if benefit amounts depend largely on after-tax incomes (as is the case when benefits are comprehensively means-tested).