Government expenditures as a share of GDP and expenditures per capita indicate the size of the government and reflect historical and current political decisions about its role in providing services and in redistributing income. However, a large part of the variation in these ratios across countries display the different approaches to delivering goods and services and giving social support, rather than true differences in resources spent. For instance, if support is given via tax breaks rather than direct expenditure, expenditure/ GDP ratios will naturally be lower. In addition, for OECD member countries that are members of the European Union, the Maastricht criteria include targets for the amount that expenditures can exceed revenues in any given year. Finally, it is important to note that the size of expenditures does not reflect government efficiency or productivity.