§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer what studies have been done to assess the effects on relative living standards, work incentives and family life of phasing out married couples' income tax allowance and the additional personal allowance for lone parents.
§ Mr. DorrellNo specific studies on this question have been carried out. Although tax changes in 1994 and 1995 will result in a proportionately greater tax burden for married couples and unmarried people with children, they will still pay less tax than other single people with the same incomes.