bearing in mind that the results are illustrative of a specific wage level single parttimers pay more in taxes than they receive in benefits in slovenia the fall in disposable income brings singles below the poverty line in some countries including ireland new zealand and japan couples without children pay less in taxes than they receive in benefits but in most countries the opposite is the case and in some countries austria italy sweden and switzerland disposable income falls below the poverty line in most countries single parents who have two children and work parttime receive more in benefits than they pay in taxes and in many of these countries the resulting increase in disposable income brings the household above the poverty line