they then assume that the needs of the recipients of these services are the same across all countries by using the average of per capita spending amounts they recalculate the equivalence scale and test the sensitivity on inequality outcomes of this adaptation of the equivalence scale below these approaches are applied empirically in order to test the sensitivity of the results for applying alternative equivalence scales figure a shows the gini coefficients for cash and extended income with three equivalence scales for this last income concept this is the case for all countries