The progressivity of statutory labour tax schedules (including social security contributions) has increased in the majority of countries since 2000 (Figure 5.8). Though there has been a steep decline in top marginal income tax rates, a number of countries have cut social security contributions, and introduced or strengthened in-work tax benefits, targeted at lower incomes, thus increasing the progressivity of labour taxes. By contrast, the use of tax expenditures which often benefit high-income groups most - such as tax breaks for health and child care, tertiary education, owner-occupied housing and retirement savings - has been growing (OECD, 2010b).