asked the Minister for Finance if he will provide the latest up-date of the OECD taxation table (details supplied).

The international comparative data on taxation supplied by the Deputy were published in a table contained in "OECD in Figures", a statistical supplement to the OECD Observer No. 152 June-July 1988. A complete update of the particular table will not be available for some time. A partial update using such more recent information as is available is contained in the following table:

Taxation*

Notes:

—Not available.

*1986.

**International comparison have to take into account differences countries in: the point at which income first becomes taxable; the amount of tax reliefs; rates of employees' social security contributions; rates of local income taxes.

†This percentage is influenced both by the tax level and the relative weight of taxation from personal income taxes and employees' social security contributions.

††Takes account of family allowances and/or tax reliefs.

Source: Revenue Statistics of OECD Member Countries, 1965-1987, OECD Paris, 1988; The Tax/Benefit Position of Production Workers, 1983-1986, OECD Paris, 1987.