§ Mr. JOELasked the Chancellor of the Exchequer the respective rates of Income Tax imposed in other countries besides our own which adopt this form of taxation?
§ Major ELLIOTThe systems of income taxation in other countries are not easily comparable with that obtaining in this country in view of the varying principles on which they are based and the different methods of graduation and assessment employed. A mere statement of the rates of tax would be not only useless, but misleading, and I regret that I cannot undertake to furnish such a statement as my hon. Friend desires.