The incidence of pension transfers, by contrast, is higher at the top than at the bottom, both in absolute terms and relative to disposable incomes. Of these three, taxes account for the largest reduction in the Gini coefficient, almost 5 percentage points, while non-pension benefits reduce the Gini by around 2.4 percentage points and pensions by around 1.3 (Table 2.3). At the same time, however, the three instruments differ in size, with the share of taxes and pension expenditures in aggregate income being around four times as high as that of non-pension benefits.