HC Deb 03 February 1976 vol 904 c529W
Mr. Ralph Howell

asked the Chancellor of the Exchequer (1) if he will estimate from international statistics available to him what percentage of central Government revenue is derived from direct taxes on income in each of the EEC member States and in Sweden, in the latest year for which the figures are available;

(2) if he will estimate from international statistics available to him what percentage of combined central/federal and local/State revenues is derived from direct taxes on income in each of the EEC member States and in Sweden, the USA and Canada, in the latest year for which the figures are available.

Mr. Denzil Davies

The table below shows for the latest available year taxes on income as a percentage of the current receipts of central Government—which in the international sources excludes social security funds—and of general government—which comprises both central and local government together with social security funds.

TAXES ON INCOME AS A PERCENTAGE OF CURRENT REVENUE—1973
Central government General government
EEC member countries:
United Kingdom 50.5 37.4
Belgium 54.2 36.8
Denmark Not 57.0
available
France 27.7 16.7
Irish Republic 30.8 26.3
Italy 30.1 20.5
Luxembourg 52.3 32.5
Netherlands 50.8 31.2
West Germany 38.5 30.0
Sweden 31.5 39.2
USA 85.9 43.3
Canada 58.6 42.5

Source: National Accounts of OECD Countries 1962–73 (OECD, 1975) United Kingdom figures are based on OECD definitions consistent with National Income and Expenditure 1964–74.