the principal driver of this regressive effect was a lack of regular gmi adjustments the same is true in the united states the beneficial effect of some of the bushera tax cuts on higherincome earners was mainly felt at incomes above the range shown in the graph the main message from the graph is one of highly progressive redistribution changes in the united states and flat or regressive changes in most european countries the only exception is france where lowearning families with children but unlike in the united states not those with zero earnings benefited substantially from an employmentfriendly reform of the gmi benefit which among other things incentivised lowincome families to combine work with benefit receipt by reducing benefit withdrawal rates