Although they account for a rather small share of total cash transfers in most countries, they tend to be more progressive than other transfers.14 In the mid-2000s, the redistributive impact of family cash benefits was the largest in Ireland, followed by the Netherlands, Australia and Austria, but well below the OECD average in the United States, Switzerland, Portugal, Denmark and Norway (Annex 2, Table A2.1). As with other cash benefits, crosscountry variations in the redistributive impact reflect differences in the size and progressivity of such benefits. While the majority of OECD countries implements universal family cash benefits, some rely on income-tested schemes. In addition, child benefits based on the number of children in the household can benefit low-income groups more as these households often have more children, at least in some countries including the United Kingdom (ONS, 2010).