The value of many other tax reliefs often increases for higher tax brackets, which can produce highly unequal outcomes and might be costly in achieving certain policy targets. Tax breaks for health and child care, education, owner-occupied housing and retirement savings often fall into this category, especially if they are granted as reduction in the tax base rather than as reduction in the tax payable or in terms of tax credits. For example, deductions in the taxable income of parents for their children’s education disproportionately benefit families in high-income segments as a higher tax bracket increases the value of the tax deduction. Overall, many TEs can significantly reduce the progressivity of the personal income tax while often being distortionary for growth.