As a result, many policy changes affecting PIT also affect SSC liabilities. Perhaps contrary to common perception, indirect taxes, which consume a greater part of income for lower-income groups, have declined as a share of total tax revenues (from 33.9 percent in 1985 to 31.9 percent in 2005), despite a significant increase in revenues from value-added taxes (OECD, 2007b). Finally, and unlike contributions paid by employees, payroll taxes and social contributions paid by employers have tended to decline slightly between 1985 and 2005.