Complexity and Administration in Public Programs
The coverage and generosity of social benefits have increased substantially in the United States and in European countries since World War II. Most governments in this region spend very large amounts on various forms of social benefits. The programs include unemployment insurance,social assistance, in-work benefits, health insurance, food and nutrition programs, housing programs, child care support, and cash benefits for the aged, blind, and disabled. There are several striking differences in the design of social programs across countries. One difference lies in relative importance of universalism and targeting in the design of public programs.
and the Journal article Transfer Program Complexity and the Take-Up of Social Benefits,American Economic Journal: Economic Policy 3 (February 2011): 54–90, Henrik Jacobsen Kleven and Wojciech Kopczuk here