§ Mr. Lilley
The total tax burden (excluding rates) on a married man with two children on average male earnings is estimated to be about 33 per cent. of gross earnings in 1989–90, compared with around 32 per cent. in 1978–79. The corresponding figures for a married man with no children on average male earnings are about 38½ and 39½ per cent. respectively. If real earnings had remained at their 1978–79 levels, both family types would now be paying a considerably lower proportion of their earnings in tax than in 1978–79: down to 29½ per cent. for the married man with two children, and down to 36½ per cent. for the married man with no children.