Not all cars have towing limits greater than their own kerbweight. In fact, a few even have a limit which is less than the 85% weight ratio recommendation.
The towing limit is not only determined by the car's ability to start or stop on a given gradient (a 12% gradient is the standard here), but it also depends on the what the vehicle engine's cooling system can handle as well as structural limitations of the underbody where the towbar is attached.
The towing limit is specified by the car manufacturer usually without regard for the type of trailer. Because a caravan is big and boxy it is more sensitive to instability than say a low loader trailer. It therefore placeds more demands on both car and driver. However, as some people only tow trailers other than caravans, the car manufacturer usually specifies an absolute limit which may be greater than 100%.
Some car manufacturers specify different towing limits for different gradients. Where this is the case it is often 8%, 10% and 12%. This is to allow heavier trailers to be towed in flat areas of the country. Also, Opel, for example, specify higher towing limits for some models if the trailer is less than 1.4m high. Although the very same models are also available with a Vauxhall badge, Vauxhall have chosen not to allow such a concession.