§ Sir S. Summers
asked the Chancellor of the Exchequer if he will list and give details of the four examinations in this country which have led the Treasury to conclude that there is no evidence that present rates of taxation exert any deterrent effect on the working of overtime or on salaried workers generally.
§ Mr. MacDermot
1. Investigation by the Social Survey into "P.A.Y.E. and Incentives" in 1952, published as Appendix I to the Second Report of the Royal Commission on the Taxation of Profits and Income (Cmd. 9105).125W
2. Survey of overtime and taxation liability of 32 operatives in an engineering shop by Leslie Buck and Sylvia Shimmin, published in the Westminster Bank Review, August, 1959.
2. Surveys of effects of taxation on 306 solicitors and accountants in private practice in Britain by George F. Break, published in the American Economic Review, 1957.
4. Sample survey by the Graduate Appointment Register of 100 of those enrolled, mostly earning between £2,000 and £3,000, published in May, 1967.