Despite a flattening of rate structures, income taxes have nonetheless become somewhat more progressive in most countries - consistent with the trend towards greater market-income inequalities, which, in itself, would increase taxation at the top end. Reforms that have broadened the tax base may also have resulted in some tax-burden increases for higher-income groups. Effective income-tax rates faced by all “non-elderly” households, on average, have, however, declined in most countries.