HC Deb 15 November 1988 vol 140 cc572-3W
Mr. Austin Mitchell

To ask the Chancellor of the Exchequer what is his estimate of the amount of income tax payable on earned income in the current financial year as a percentage of earned income and in 1978–79; and what are the corresponding figures for West Germany.

Mr. Norman Lamont

Tax liability on earned income as a percentage of earned income is estimated to be 19 per cent. in 1978–79 and 15 per cent. in 1988–89. This calculation takes earned income as the bottom slice of income. I regret that corresponding figures for West Germany are not available.

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