Similarly, cash transfers are considered to be progressive when they account for a larger share of the low income groups’ income. This definition implies that flat cash transfers (e.g. a minimum pension for all) are considered to be progressive. And cash transfer programmes which benefit the rich most in absolute terms (e.g. subsidies for tertiary studies) are still considered as progressive as long as the share of these transfers in household income is lower for high-income than for low income groups.