 Payments designed to give people incentives are a form of entitlement particularly worth distinguishing from desert-payments as they are commonly confused (Barry 1965, 111–112). Incentive-payments are ‘forward-looking’ in that they are set up to create a situation in the future, while desert-payments are ‘backwards-looking’in that they are justified with reference to work in the present or past. Even though it is possible for the same payment to be both deserved and an incentive, incentives and desert provide distinct rationales for income and should not be conflated (Lamont 1997).