§ Mr. Stuart Hollandasked the Chancellor of the Exchequer what was the share of indirect taxes, direct taxes on corporations, direct tax on households, social security taxes and value added tax as a percentage of total taxation in 1977 and 1978 in the following countries: Sweden, Belgium, United Kingdom, Canada, Denmark, France, Finland, West Germany, Italy, the Netherlands, Japan and Norway.
§ Mr. Peter ReesDetails for 1977 are given in the table below for all the countries specified except Denmark, for which data are not readily available. No corresponding figures for 1978 are yet available from international sources, but the United Kingdom figures derived from domestic sources are given in the table.
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PERCENTAGE SHARES OF TOTAL TAX REVENUE (INCLUDING SOCIAL SECURITY CONTRIBUTIONS) IN 1977 Indirect taxes Direct taxes Total Of which VAT On corporations On households* Social Security contributions Taxes on capital† Total Sweden … … … … … 29.5 12.5 3.0 42.0 25.3 0.2 100.0 Belgium … … … … 28.2 17.5 6.4 34.2 30.3 0.8 100.0 Canada … … … … … 40.4 — 12.0 35.4 11.7 0.6 100.0 France … … … … … 35.5 21.4 5.3 15.3 42.4 0.5 100.0 Finland … … … … … 36.5 — 4.4 42.7 15.9 0.4 100.0 West Germany … … … … 30.9 13.0 5.1 29.0 34.9 0.2 100.0 Italy … … … … … 34.0 15.8 5.4 21.5 39.0 0.2 100.0 Netherlands … … … … 26.6 15.8 6.7 27.7 38.6 0.4 100.0 Japan … … … … … 29.6 — 17.8 22.0 29.7 0.8 100.0 Norway … … … … 38.8 19.9 34.1 27.0 0.1 100.0 United Kingdom 1977 … … … … 38.6 8.6 6.3 35.7 18.7 0.8 100.0 1978 … … … … 40.1 9.2 7.1 34.4 17.8 0.7 100.0 * Including unincorporated businesses. † Excluding taxes on capital gains and development gains which are treated as direct taxes. Sources:
United Kingdom: National Income and Expenditure 1979 Edition, adjusted to international definitions.
Other countries: National Accounts of OECD Countries 1960–77, supplemented by data on VAT and taxes on capital from Revenue statistics of OECD member countries 1965–78.