The Discriminatory System of Personal Taxation: Some Proposals for Reform

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Abstract
The system of personal taxation in the United Kingdom is under attack because of the way in which it discriminates between taxpayers on the basis of sex and marital status. Criticisms are allied with proposals for reform, all of which are primarily concerned with the social effects of changing the system. In this paper the various proposals have been categorized under the heads ‘conservative’, ‘radical’, and ‘moderate’ according to the social implications of the changes they advocate. Each set of proposals is discussed and evaluated in terms of revenue costs and savings to the Exchequer and real costs and benefits to the community. The proposals of the recent Green Paper are categorized as conservative and discussed under that head.

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