§ Mr. Ralph Howellasked the Chancellor of the Exchequer (1) if he will publish a table comparing the index of consumer prices with the index of total post-tax income from employment—that is, after all income taxes and national insurance deductions and excluding employers' contributions to national insurance and other superannuation funds—for the years 1960 to 1973, with 1970 equalling 100;
(2) if he will publish a table showing total income from employment, less income tax and national insurance contributions deducted from wages and salaries, and excluding employers' contributions to national insurance, etc., and other superannuation funds, as a percentage of national income from 1960 to 1973.
§ Dr. GilbertTaxes paid by individuals are assessed on the basis of their total income, and there is no satisfactory basis for allocating them separately to different forms of income.
Figures of total post-tax wages and salaries or income from employment are thus not available. Comparisons of the kind the hon. Member may have in mind can be made in respect of an individual receiving earned income only, provided that his family circumstances affecting his tax position are specified.