Gosh, that's a tough question, and I'll tell you why.
The countries that do best are the countries that try to take social spending or social programs out of the tax system. Our tax system is replete, as I say, with spending measures. The countries that spring to mind to me are Scandinavian countries in particular and some of the other European Community countries. To a certain extent, the U.S. does not deliver social programs through the tax system, but it doesn't, of course, have as many social programs as we have. I think you'd look more to Scandinavia as the first thing.
The issue is that you have an identified policy, and then the second step is to ask what the best way is to accomplish that policy. My point is that when you embed it in the tax system, what happens is that all the constraints within that system can result in an adverse impact. It's primarily because the tax system itself is based upon levels of income, and to the extent that women tend to earn less than men, using a vehicle such as a tax deduction is a problem.
Dr. Good mentioned that if you use the tax system, going to refundable tax credits or just tax credits is a step in the right direction. But I believe that, for example, if you wish to reduce the levels of poverty experienced by single, elderly women over 65, perhaps the tax system isn't the right tool to use.