Hicks defines FR as transfers too!

Direct fiscal redistribution to poor households for 1961 (or DFRP61) is operationalized by means of modifications of the redistribution index used by Booms and Halldorson (1973). Direct fiscal redistribution is defined for operational purposes as the dollar value of net transfers per poor household. Yet more specifically and (inescapably) technically, direct fiscal redistribution equals (BN - BR)/h. Here as in previous studies by Booms and Halldorson (1973), Fry and Winters (1970) and others, BN is an estimate of net expenditure benefits from state government spending received by poor households in a state in 1961. BR is a measure of net revenue burdens from state government taxes borne by poor households in a state in 1961. Note that "net expenditure benefits" here are sums of expenditure benefits allocated to "poor households" from a mutually-inclusive and exhaustive set of state spending programs and that "net revenue burdens" are analogous sums from a corresponding set of state revenue types (Hicks, 1979). Finally, h is an estimate of the number of poor households in a state. In line with previous operationalizations of DFRP, poor households are defined as those with incomes of less than $4,000, an available threshold close to mid-1960s estimates of the 1961 "poverty line" (Hicks, 1979).2