They conclude that the evidence constitutes an empirical puzzle and that no general consensus has emerged so far. The redistributive impact of taxes and transfers is defined as the difference in the concentration coefficients for income before cash transfers and taxes (i.e. household market income) and after cash transfers and taxes (i.e. household disposable income). The redistributive impact and the inequality measures are for late the 2000s, except for France and Ireland, which refer to the mid-2000s.