Who Pays?

Abstract

The conclusion reached in the previous chapter was that Britain was not taxed especially heavily, and that British citizens on average were not overburdened. Averages, however, conceal as much as they reveal. It may be that while on average people are not too heavily taxed, in particular some households may bear a disproportionate burden. In this chapter we discover how tax burdens are shifted, and attempt to find out how heavily people with different incomes are taxed.