For example, comparing the labour tax wedge for a single individual at 67% and 167% of the average wage, this wedge increases by only a tenth in Brazil, compared to an increase in the labour tax wedge by one quarter in the average OECD country (Gandullia et al., Social security contributions are currently capped at about twice the average wage, and this could be reconsidered to achieve more progressivity. This is not unique to Brazil, in fact consumption taxes tend to have less favourable distribution effects than personal income taxes in most countries.