Andrew Dilnot

The UK Tax System, Structure and Progressivity, 1948-1982

This paper deals with the measurement of the overall tax schedule as it affects particular groups of individuals and families. An attempt is made to combine information on the direct tax schedule with an indirect tax schedule which depends on the pattern of consumption achieved by each individual. A methodology for describing the overall tax system is proposed and applied to the UK tax system for the period 1948–1982. The structure of the aggregate tax schedule is then used to measure overall progressivity.