§ Mr. Ralph Howellasked the Chancellor of the Exchequer what is the percentage of Government revenues contributed by the corporate sector in each of the EEC member States, distinguishing
PERCENTAGE OF TOTAL TAX REVENUES Corporate taxes on income, profits and capital gains Recurrent taxes on net wealth of corporations 1976 1977 1978 1976 1977 Central or federal government Local or state government Central and local government Central and local government Belgium … … 6.02 0.75 6.17 5.9 Denmark … … 3.26 0.58 3.10 3.2 France … … 5.77 5.58 4.7 Germany … … 1.82 2.79 5.48 5.8 0.76 0.85 Ireland … … 4.39 4.10 NA NA NA Italy … … 5.90 0.34 6.34 8.3 Luxembourg … 11.98 5.14 18.69 21.4 2.23 2.16 Netherlands … 6.97 6.76 6.3 United Kingdom … 4.80 6.86 8.0 Notes: 1. The figures are derived from "Revenue Statistics of OECD Member Countries 1965–78"and the definitions follow those used in that publication. 2. The 1978 figures are provisional. 3. The figures are expressed as a percentage of total tax revenue of central and local Government, including social security contributions but excluding the non taxation receipts of Government for example, rent, dividends and interest. 4. Figures for the corporate sector's share of the equivalent of United Kingdom local authority rates in other EEC countries are not available. In the United Kingdom non-domestic rates are estimated to amount to about 6 per cent. of total tax revenue for 1978. This figure relates, however, to a sector that is wider than the corporate sector. 5. NA denotes that the figure is not available.