TheBritain'sTaxreform Kyoji Hashimoto 17.5%
. 1980 1989 2000 EU 1989 1997 1999. 1 1979 1988 1990 1995 25% 1996 23%
1979 98% 1984 1988 25% 40% 1993 20 2,000 2,500 1994-1995 3,000 1995 24% 25% 20% 40% 3.9 1996 1996 24% 23% 2.1 1997 1997 5,000 3.6% 1998 1999 10% 1999 23% 22% 2000 2000 416 Children's Tax Credit 2000 WorkingFamiliesTaxCredit 1999 10 2000 20%,40% 10% 20% 40% 4,335 4,385 64 74 5270 5790 75 5980 6050 65 74 5,125 10% 5185 10% 75 5,195 10% 5,255 10% 16,800 17,000 5,000 7,000 1997 1997 5,000 1999 10% 2000 20% 40% 10 20 40%
2 1982.5 12.5% 15% 2 1991 17.5% 1993 1994 1995 17.5% 1997 1982.5 12.5% 1991 15% 17.5% 1993 1994 17.5% 1995 1997 3 1694 probate duty 1894 estates duty 1975 capital transfer tax 1986 inheritance tax:iht 30% 1988
1694 probate duty 1894 estates duty 1975 capital transfer tax 1982 10 1986 inheritancetax:iht 1987 30 60% 1988 11 1992 3 95 150,000 4 1995 5 1997 154,000 3 1996 200,000 215,000 1997 1997 215,000 223,000 1998 2000 231,000 234,000. 1 1979-80 34 1981-82 1982-83 39% 4 7.5% 15% 4 1985-86 1991 15% 17.5% 1993-94 33 1994
1995 17.5% 1 1979 80 1981 82 1983 84 1985 86 1987 88 1989 90 1991 92 1993 94 1995 96 1997 98 1999 00 HM Treasury 2001, BUDGET 2001 Investing for the Long Term: Building Opportunity and Prosperity for All, TheStationery Office 2 1993-4 14,887 1999-2000 29,900 Vehicle excise duties
2 National Statistics 2000, Inland Revenue Statistics 2000, A National Statistics publication. 1980
4 1997 7 2001-02 100 1998 1999 10-1,300 :15% 10% 1999 4 1,120 65 1999 1999 4-1,800 1999 4-100 1999 10-750 1935 4 5 2000 4 2,000 22% 2000 4-3,000 2001 4-2,050 2000 2000 4-180 16 2000 6-1,295 2000 6 10 10 4.35 4,160 4,420 2001 4-130 Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, BreifingNoteNo.14.p4 4 1998 Working families' tax credit 1998 Taylor family credit 1999 10 1999 1999
3 T=tY-G D Y) G Y D (1- t)y G G 45 D Y 4 4
Tax Credit Tax Credit Y Tax Credit G T T= Y G G D G 3 3 YD Y T YD Y T Y Y G Y G 3
5 child benefit integratede child credit 630 50 income support working families' tax credit 50 5 2001 HM Tresury 1998, TheModenisationofBritain'sTaxandBenefitSystem,Number Six.P13
5 WFTC Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, Breifing Note No.14. p10 5 305.79 53.15 11.25 51.2 150 105 220.6 91.45 55 305.79 91.45 214.34 213.34 55 117.89 408.50
6 2000-01 10,000 10 10 10,001 50,000 22.5 10-20 50,001 300,000 20 20 300,001 1,500,000 32.5 20-30 1,500,000 30 30 L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p13 2 1997 33% 31 1999 30% 2000-01 6 10,000 10% 300,000 2 exsise duties 7 2000
7 2000-01 2000 VAT 20 70.7% 88.2 181 22 87 26 14.4 29.3 75cl 116 35.5 50.4 70cl 548 44.6 59.5 51 70.3 85.2 49 74.8 89.7 49 73.6 88.5 L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p9 Vehicle excise duty Air passenger duty Insurance premium tax Landfilltax 8 1993 11.2 9.9 9.5 8.6 7.1 8.6 1.0 0.9 0.9 0.8 0.5 0.7 0.8 0.7 0.7 0.6 0.7 0.7 5.5 3.3 2.2 1.3 0.5 1.7 2.4 2.2 2.1 1.9 1.2 1.8 0.8 0.7 0.7 0.6 0.4 0.6 2.3 1.8 1.7 1.2 0.9 1.4 7.1 5.8 5.3 4.8 3.9 4.9 31.2 25.4 23.0 19.9 15.3 20.2 S. James and C. Nobes 2000, The Economics of Taxation, Fiscal Times Prentice Hall.p244 17.5% 8 11.2 9.9%
31.2% Capital gain tax 2000-2001 7,100 10% 22 20% 9 0 100% 40% 100.0% 40% 1 100 40 87.5 35 2 100 40 75 30 3 95 38 50 20 4 90 36 25 10 5 85 34 25 10 6 80 32 25 10 7 75 30 25 10 8 70 28 25 10 9 65 26 25 10 10 60 24 25 10 : L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p11 1998
0.95 9. 17.5%
Chennells, L. Dilton, A. and N.Roback 2000,"ASurveyoftheUKTaxSystem", The Institution for FiscalStudies, BreifingNoteNo.9. Dilnot,A. and J. McCrae 1999,"Family Credit and the Working Families' Tax Credit," The Institution forfiscalstudies, Breifing NoteNo.3. Foreman, A. 2000, TaxHandbook2000-01,Allied Dunbar. Golding,J. 2000 Tolley's, Inherritance Tax1999-2000,TolleyPublishing James,S.andC.Nobes 2000 TheEconomicsofTaxation,,Fiscal Times Prentice Hall. Lymer, A. and D.Hancock2000 Taxation, Policy and Practice seventh edition 2000/2001, Thomson Learning. Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, Breifing Note No.14. Taylor 1998, The Modenisation of Britain's Tax and Benefit System, Number Two Work incentives. 2001 No.618. 2001.