Likewise, the equalising effect of benefits could be determined by comparing Gini values for net-of-tax incomes on one hand, and net-of-tax incomes plus benefits (= disposable income) on the other. The reason is that benefits and taxes interact with each other in different ways across countries. As a result, the sequence used for the Gini comparisons of the different tax/benefit elements matters, and can make a significant difference for the results (the sequence is obviously not an issue when calculating redistribution for the tax-benefit system as a whole).