An article examined the impact of switching to the OECD equivalence scale (from the McClements equivalence scale) on the analysis of the effects of taxes and benefits on household income. (Equivalence scales make adjustments to the incomes of households so that households with different compositions can be analyzed.)
Source: Grace Anyaegbu, 'Using the OECD equivalence scale in taxes and benefits analysis', Economic & Labour Market Review, January 2010, Office for National Statistics
Links: Article
Date: 2010-Jan