As an illustration, the main features that can be gleaned from the set of policy indicators for Australia and Germany are presented below (Figure 15). The redistributive impact of taxes and transfers is higher than the OECD average in the two countries but the size, mix and progressive nature of both taxes and transfers differ significantly. This mainly reflects the higher redistributive impact of taxes, even though the size of the Australian tax system, as measured by the tax to GDP ratio, is considerably below the OECD average (27% and 35%, respectively in 2008).