§ Mr. PARKINSONasked the Chancellor of the Exchequer the amount of taxation in sterling per head of the population in this country, France, Germany, Italy, the United States of America, Canada, Australia, New Zealand and South Africa, in the years 1913–14 and 1925–26, and also the amount of taxation on food per head of the population for this country in the year 1913–14 and each year since the War?
§ Mr. CHURCHILLAs I have before now had occasion to point out, statements of the taxation per head in different countries cannot be regarded as strictly comparable, owing to the great differences in their national income and in their economic and financial systems (including the relations between central and local expenditure). Subject to this 1793W qualification, the answer to the first part of the question is given in the subjoined table.
Taxation per head. 1913 or 1913–1914. 1925 or 1925–1926. £ s. d. £ s. d. United Kingdom 3 11 4 †15 2 8 France 3 7 0 8 5 10 Germany* 1 10 8 5 6 5 Italy 2 2 8 3 8 9 U.S.A.* 1 7 11 6 1 11 Canada* 3 8 3 6 19 4 Australia* 3 8 1 9 1 6 New Zealand 6 3 0 14 0 9 South Africa*‡ 6 15 4 11 17 2 * Excluding States and Provinces. † Excluding Irish Free State. ‡ The figures are calculated on the basis of the population of European origin. If the population of other than European origin is included, the rates per head are:—
1913–1914 £l 9 0 1925–1926 £2 14 7 With regard to the second part, it is not possible to draw an exact line of demarcation between food and drink, but the following table gives the amount of taxation of sugar and dried fruits.
United Kingdom. Taxation on Food Per Head. s. d. 1913–1914 1 8 1919–1920 19 4 1920–1921 13 5 1921–1922 15 11 1922–1923* 18 6 1923–1924* 17 7 1924–1925* 9 6 1925–1926* 8 10 1926–1927* 8 7 * Excluding Irish Free State.