Copyright © 2010 Cengage Learning 12 The Design of the Tax System

Copyright © 2010 Cengage Learning Figure 1 UK Government Revenue and Expenditure as a Percentage of GDP Copyright © 2010 Cengage Learning

Table 1 Government Revenue as a Percentage of GDP in the G7 Countries, 2007 Copyright © 2010 Cengage Learning

Table 2 Sources of UK Government Revenue, Copyright © 2010 Cengage Learning

Table 3 UK Income Tax Bands and Rates, Copyright © 2010 Cengage Learning

Table 4 UK National Insurance Contribution Earnings Limits and Rates, Copyright © 2010 Cengage Learning

Table 5 UK Government Spending, (Estimated) Copyright © 2010 Cengage Learning

Table 6 UK Government Spending as a Percentage of GDP in the Six Main Areas

Copyright © 2010 Cengage Learning Figure 2 Government Spending as a Proportion of GDP, Copyright © 2010 Cengage Learning

Table 7 Income Tax Rates in South Africa Copyright © 2010 Cengage Learning

Table 8 Turnover Tax Rates for ‘Micro’ Businesses Copyright © 2010 Cengage Learning

Table 9 South African Government Spending, Copyright © 2010 Cengage Learning

Table 10 German Income Tax Rates, 2009 Copyright © 2010 Cengage Learning

Table 11 Federal Government Spending in Germany, 2009 Copyright © 2010 Cengage Learning

Table 12 Three Tax Systems Copyright © 2010 Cengage Learning

Table 13 Shares of Total UK Income Tax Paid By Groups Ranked According to Income Copyright © 2010 Cengage Learning