Normal buildings give a +x% effect with a cap of 25x. For instance, banks are +1.25% per building, and thus the cap is 25*1.25 = +31.25%.

There are a few exceptions, and they're pointless.

Labs give a +4% effect but this is capped at 95%. This is the most pointless, since 95% is hardly any different from 100% here.

TDs give a +4% effect also, but it's capped at (IIRC) 95% also. This cap is significant, since the difference between 5% losses and 0% losses is substantial. But it would be better to reduce the effect here to, say, 3.75% so that the natural cap is 93.75%.

Thirdly, forts give a +2% effect. This was bumped for some reason ages ago from its original +1.5%, making forts "better" than tgs that have 1.5%. (But worse than GS which are also 2%.) However forts have an artificial 37.5% cap, presumably simply to make them not brokenly strong. The answer here is simply to reduce forts back to 1.5%.

If there are other "artificial" caps they too should be removed.