As a result, upper-middle income working class rather than the top income class shouldered the burden. This, coupled with corruption, led to much higher administrative costs and compliance costs of a progressive PIT in developing countries than in developed countries, and left many loopholes that the rich, who are more resourceful and connected, could exploit. Reforms towards comprehensive PIT can include a progressive element as incomes from investment/capital gains, when taxed separately, are normally taxed at a flat rather than progressive rate.