17 — 
For each category the distribution of the total expenditure 
on the various items of the budget is given. The average 
distribution, for all the categories together, is also given as a 
general rule. In other cases the data refer to all the households 
covered by the enquiry, so that the distribution is an average 
one. 
À series of tables is given below in which these data are 
shown, together with a diagram illustrating the data relating 
to each of the different income groups in each of the countries 
under review *, 
These data enable two kinds of comparison to be made, 
relating to: (1) distribution of expenditure in different income 
groups in the same country at the same date; (2) average distri- 
bution of expenditure in different countries after the war. 
(1) Distribution of expenditure in different income groups. — 
Comparisons of this kind possess special value because the 
data, collected at the same period by the same authority and 
according to the same methods, are strictly comparable. 
An examination of the tables and of the diagram shows 
that the percentage of the total household budget devoted to 
food is highest in the lowest income group, and that it decreases 
as the income rises 2. 
Inversely, the percentage of expenditure on clothing and 
sundries varies, broadly speaking, in the same direction as 
income. 
(2) Average distribution of expenditure in different countries 
after the war. — Comparisons of this kind must be made with 
considerable caution. In addition to differences of method in 
carrying out the enquiries and compiling the statistics, there 
are also the differences — which are sometimes considerable — 
in the general circumstances, with their resulting consequences 
from the point of view not only of customs and general living 
conditions, but also of the prices of the various commodities 
; ! In the case of Switzerland the distinction made here is between ‘’skilled ” and 
Mnskiod ’ workers, as the classification by income groups includes both workers and 
officials. 
. * Comparisons relating to the distribution of expenditure in the same country at 
different periods are open to grave objections, owing to the fact that the prices of 
the different categories of articles (in particular, agricultural produce and manufactured 
goods) have followed different courses. 
* Engel’s law is therefore confirmed by the facts cited.