§ Mr. MacGregorasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for the United Kingdom the percentage of income absorbed by income tax and employees' social security contributions for a married man with two children under 11 years of age earning (a) average weekly earnings, (b) twice average, and (c) three times average, and on equivalent sums based on current exchange rates in the EEC countries, the United States of America, Australia and Japan.
§ Mr. Robert SheldonThe information requested is as follows:
Percentage of income absorbed by income tax and employees' social security contributions.
Average UK weekly earnings 2 X average weekly earnings 3 X average weekly earnings Belgium 17.8 (18.3) 27.2 (28.2) 32.1 (33.6) Denmark 8.1 (18.7) 17.5 (34.8) 24.3 (43.9) France 9.2 11.6 14.4 Germany 24.7 25.3 28.4 Ireland 21.8 29.6 34.7 Italy 17.0 24.3 28.6 Luxembourg 12.0 17.8 23.3 Netherlands 26.1 30.1 35.5 USA 8.2 (8.2) 15.7 (17.5) 18.8 (23.0) Australia 9.8 23.3 30.7 Japan 7.1 (8.4) 11.3 (14.1) 11.9 (16.7) UK 25.5 31.1 38.2 NOTES:
(a) Figures are for a married man with two children under 11. It is assumed all income is employment income of husband.
(b) United Kingdom average earnings are the April 1977 figures for all full-time workers from the New Earnings Survey, updated to November 1977 in line with the increases in average earnings. The exchange rates used are those at 15th November 1977.
(c) Figures in brackets include local income taxes.
- Belgium—at the rates which apply to the majority of the population.
- Denmark—at the Copenhagen rate.
- U.S.A.—at the Californian rate.
- Japan—at the normal rates which apply to the majority of the population.
(d) Personal reliefs, minimum expenses deductions, deductible social security contributions and other flat-rate reliefs have been taken into account.