one advantage of the simulation is that it can hold everything else constant unemployment levels marketincome inequality household composition etc for instance it can show whether a given family at the bottom middle and top of the income distribution is now better or worse off than they it have been with unchanged policies by comparing the mechanical income effects of redistribution systems between different periods it is possible to identify family and earnings situations that are better or worse off as a result of policy reforms for simplicity we refer to these families respectively as gainers and losers results are shown for the same oecd countries that were included in the above summary of policy changes for each family changes in tax burdens and benefit entitlements do not only result from policy action they can also occur if policies are not adjusted