§ Mr. McAllionTo ask the Chancellor of the Exchequer what further research he intends to commission into the correlation between cutting the higher rates of income tax and the work effort and efficiency of those affected.
§ Mr. Norman LamontMy right hon. Friend has no plans to commission any research on this subject.
§ Mr. SummersonTo ask the Chancellor of the Exchequer how much income tax will be paid in the present financial year(a) by a married man with two children earning £100,000 a year, (b) by a single man with no dependants earning £100,000 a year, (c) by a married man with two children earning £25,000 a year, (d) by a single man with no dependants earning £25,000 a year, (e) by a married man with two children earning £7,500 a year and (f) by a single man with no dependants earning £7,500 a year, in each case assuming no other income and no allowances other than personal allowances.
§ Mr. Norman LamontThe information is in the table:
Income tax liability, 1987–88 Annual earnings Single man Married man £ £ £ 7,500 1,370.25 1,000.35 25,000 6,811.75 6,195.25 100,000 50,203.00 49,381.00 The calculations assume that the man's earnings are his only source of income and that he has no reliefs or allowances other than the appropriate personal allowance. The number of children in a family does not affect the tax liability.