§ Lieut.-Colonel MASONasked the Secretary of State for Foreign Affairs if he will obtain from His Majesty's representatives Returns showing the rates of Income Tax and Super-tax levied in the following countries France, Belgium, Holland, Denmark, and Switzerland?
§ Mr. P. SNOWDENMy right hon. Friend the Secretary of State for Foreign Affairs has asked me to reply to this question. The Board of Inland Revenue keeps under constant review the systems of direct taxation obtaining in the principal foreign countries and holds records giving information as to the taxation of income in the countries named in the question. These systems of income taxation are radically different from that 287W obtaining in this country in the principles on which they proceed and in the forms that they take as evidenced by a series of taxes with a multiplicity of rates generally varying by reference to the nature of the income charged. A statement of rates, in itself a voluminous document, would not serve any useful purpose unless accompanied by an elaborate analysis of the taxation codes to which they belong, explaining the scope of the charge and the general methods of graduation and assessment, and in view of the cost involved I regret I cannot see my way to cause a Return of such a character to be prepared.