§ Mr. Ralph Howellasked the Chancellor of the Exchequer what proportion of total revenue, for the latest available year, was raised in each of the member States of the European Economic Community in (a) taxes on personal incomes, (b) value added tax, (c) other taxes on expenditure including local property taxes, (d) employees' social security contributions, (e) employers' social security contributions, and (f) other company taxation.
§ Mr. Peter ReesThe information requested is given in the table below.
445W
446W
Federal Republic of Germany France Italy Netherland Belgium Luxembourg United Kingdom Ireland Denmark Percentages of total taxation* (including Social Security contributions) in 1976 contributed by— Taxes on personal incomes … … 30.2 12.5 16.3 26.9 31.4† 25.2 37.3 25.8 54.0 Value added tax … … … 14.2 23.4 13.8 15.0 17.1 11.1 8.6 15.6 17.7 Other taxes on expenditure—including local property taxes … … 16.1 17.5 17.5 12.9 12.3 14.6 28.4 40.4 23.2 Employees'social security contributions—including self-employed and non-employed … … … 15.9 11.5 8.9 20.3 11.2 14.3 8.3 5.2‡ 0.5 Employers' social security contributions … … … … … 18.7 28.7 36.9 17.5 20.4 17.4 11.1 8.0‡ 0.6 Other company taxation … … 4.6 5.9 6.0 7.0 6.9† 17.1 4.3 4.4 3.5 * Total taxation includes capital taxes which ate not included in the table except where stated. † Tax on capital gains is included with taxes on income and profits. ‡ Contributions by the self-employed and non-employed are included with employers' contributions. Source: Revenue statistics of OECD member countries 1965 –76.