HC Deb 13 February 1985 vol 73 cc200-1W
Mr. David Atkinson

asked the Chancellor of the Exchequer if he will list (a) personal taxation, including social security contributions and (b) all direct and indirect taxation as a percentage of income for each of the Organisation for Economic Co-operation and Development member states for the most recent convenient year.

Mr. Moore

The information is available only for the following OECD countries and the latest available figures relate to 1982:

Percentage of total personal income, 1982
Personal taxation and social security contributions* Total direct taxes Total indirect taxes
Australia 16.1 19.7 15.6
Austria 27.0 14.8 18.3
Belgium 27.3 18.4 11.2
Canada 18.7 17.8 15.5
Finland 22.1 18.7 17.2
France 24.2 8.9 14.8
German Federal Republic 27.9 12.7 13.1
Italy 23.4 12.9 10.0
Japan 15.7 12.3 8.1
Netherlands 29.9 14.3 10.9
Norway 30.0 24.5 21.2
Portgual‡ 13.0 6.5 14.2
Spain‡ 17.3 7.4 7.1
Sweden 35.0 22.4 14.8
Switzerland 23.2 15.6 7.2
United Kingdom≑ 21.4 18.4 19.7
United States 20.3 15.1 9.2
* Direct taxes paid by persons plus employer and employee social security contributions.
† Direct taxes paid by persons and enterprises plus taxes on capital.
‡ Percentages relate to 1981.
≑ Based on latest United Kingdom estimates.

Sources: Derived from OECD National Accounts Volume II Detailed tables 1970–82 and Revenue Statistics of OECD Member countries 1965–1983.

It should be noted that total direct and indirect taxes relate to total Government receipts and not only to payments by persons.