§ Mr. Deakinsasked the Chancellor of the Exchequer what statistical evidence is available to him about the correlation between the level and distribution of direct taxation on earned incomes and economic performance at the national and individual level.
§ Mr. MooreThe OECD and the European Commission both publish international comparisons of the level and distribution of taxation, including international comparisons of direct taxation on employment incomes. The Inland Revenue has recently published a note "International Comparisons of Direct Tax on Employment Incomes", based on this data. International comparisons of GDP growth rates are published by a number of international organisations from time to time.
Evidence on individual work incentives is reported in a number of research studies. Some of the main findings were summarised in evidence given to the Treasury and Civil Service Sub-Committee (Session 1982–83) on the structure of personal income taxation and income support.