On the impact of housing cash benefits on rents paid by low-income groups, see Conseil des Prelevements Obligatoires (2011) and Facks (2005). The same logic applies to cash transfers. For both taxes and transfers, policy indicators have been assembled for each of the three dimensions using the OECD Income Distribution and Poverty Database and various other OECD Databases. To identify the tax and transfer policy framework, the country profiles show for each country the value of each indicator compared with the OECD average.