“…This approach has been applied to study the effects of social welfare policies on poverty rates (see, e.g., Kenworthy, ). Other studies have evaluated how taxes and transfers affect poverty rates among specific subgroups, such as among children (see, e.g., Gornick and Jäntti, ), working‐age populations (Gornick and Milanovic, ), single parents (Maldonado and Nieuwenhuis, ), and migrant households (Sainsbury and Morissens, ). For such “redistribution studies,” the actual differences between gross and net income are of substantive interest, and both are compared within a single dataset.…”