Unemployment and related welfare benefits help prevent those without work from falling into poverty but at the same time, reduce the incentive to work; this is one of the main dilemmas of social policy. This annual report presents a description of all the benefits available to those without work, and of the taxes they pay, and presents a set of tables facilitating cross-country comparisons of tax-benefit systems. It compares the incomes of a range of families in and out of work in 1999 and describes the incentives to work, either part-time or full-time, across OECD countries.