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Mr. Newton
asked the Chancellor of the Exchequer if he will publish an up-to-date table showing for EEC member States, United States of America, Japan, and Australia, the comparative yield of death duties as a percentage of gross national product.
Mr. Robert Sheldon
The figures in the table below are for the year 1975, the latest year for which full information is available in the international sources.
| TABLE SHOWING THE COMPARATIVE YIELD OF DEATH DUTIES(*) AS A PERCENTAGE OF GROSS NATIONAL PRODUCT (AT MARKET PRICES) | |
| Australia | 0·45 |
| Belgium | 0·30 |
| Denmark | 0·17 |
| France | 0·28 |
| Germany | 0·05 |
| Ireland | 0·38 |
| Italy | 0·07 |
| Japan | 0·21 |
| Luxembourg | 0·15 |
| Netherlands | 0·18 |
| United Kingdom | 0·29 |
| United States of America | 0·40 |
| (*) Death duties include taxes on estates, inheritances and, where appropriate, gifts. | |