Across the OECD, such families pay the government net transfers of about 17.6% on average while - at a gross income of 133% of the average wage - single-earner couple families transfer 21.5%. Across the OECD, a household where both partners contribute equally enjoys, on average, a 5.4% higher net income than a single-earner couple family (see the indicator on proportional gains and losses at the bottom of Figure 3.3). In France and Germany, by contrast, single-earner couples pay less tax than dual earners. The overall effect of tax-benefit systems on financial incentives to share paid work varies across the income ranges and associated levels of taxation.