It is nevertheless interesting to speculate what aggregate trends in these non-income related taxes imply for the relative tax burdens of different income groups. 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 34% in 1985 to 32% in 2005), despite a significant increase in revenues from value-added taxes (OECD, 2007c). Finally, and unlike contributions paid by employees, payroll taxes and social contributions paid by employers have tended to decline slightly between 1985 and 2005.