§ Mr. EVELYN CECIL
asked the Prime Minister whether he can now say whether there is at present any Income Tax in France, or in Germany, except Prussia; and how the rate of Income Tax in Prussia compares with the 8 per cent, rate which His Majesty's Government propose to charge on the highest incomes in this country?
§ Mr. HOBHOUSE
In France there are several direct taxes which correspond roughly with the Income Tax in this country, namely, the "ImpÔt Foncier," which may be compared generally with schedule A of the British Income Tax; the Dividend Tax, which corresponds with our tax on unearned incomes; the "Patentes," corresponding to Income Tax on profits of businesses; the "Contribution Person-nelle-Mobiliére," etc. As regards Germany, a system of income taxation prevails in practically every German Confederate State. In regard to the latter part of the question, my right hon. Friend the Chancellor of the Exchequer proposes shortly to issue a Paper which, with other information, will contain a comparison between the direct taxes of the United Kingdom, France, and Germany.
§ Mr. LANE-FOX
Is it not the fact that in Germany in the case of non-residents no Income Tax is chargeable upon dividends arising out of securities?
§ Lord R. CECIL
Is the right hon. Gentleman right in saying that the Dividend Tax in France is the same as the proposed Increment Duty here?