This research studies the impact of public expenditure on different income levels 1987. For this purpose, it uses the Government Accounts and the Continuous Family Budget Survey, both for 1987. Government expenses and the Continuous Family Budget Survey, both for 1987, are broken down. Government expenses are divided into divisible and indivisible, and the distribution between different income deciles is made according to the usual assignment criteria. A comparison with the incidence study for 1981 shows the variations during the period.