In comparing the net financial benefit to that of Ireland, England and the United States - countries with a negative income tax system similar to that of Israel - families with sole financial supporters (man or woman), the net financial benefit of work in Israel is the lowest.

In families where both of the couple work, the net financial benefit in Israel is the most generous, but the proportion of this type of family where both are employed, according to those entitled by law, is low.

In September 2008 the law of negative income tax was implemented.  The amount of the grant and the level of income is determined according to different variables such as the number of wage earners in the family and the number of children:  A worker aged 23 and up, that has between 1-2 children is entitled to a supplement of NIS 290 per month; a worker with more than 3 children is entitled to a higher supplement of NIS 420 per month.  Workers aged 55 and up are also entitled to negative income tax even if they have no children or their children are over the age of 19.  In this case the supplement owed to them is the same as those with 1-2 children.

Benefits to low salary earners are given in many countries around the world; however, not in all countries negative income tax provides for a net financial supplement, such as that given in Israel.  Programs of this nature can be found only in the United States, England and Ireland.  In order to compare negative income tax, the net financial benefit arising from negative income tax as one percent of the commodity per person during 2008.  Negative income tax is part of the tax system and therefore the statistic is determined by the net tax, after all other taxes have been deducted (Income Tax, National Insurance, Health Insurance, Pension Fund).  The comparison relates to the year 2008.

Results of the international comparison show that families with one wage earner (man or woman), the net financial benefit in Israel is the lowest of all countries examined, on all income levels.

In families where both of the couple works, the net financial benefit in Israel the family income is higher than other countries; in incomes above 65% of the national commodity per person, the negative income tax in Israel is the most generous.  This is due to the fact that in Israel the tax is calculated per individual, and not by familoy, so that both of the couple can benefit from negative income tax, and becaue of the high tax level in Israel - especially to women.