International Comparisons 2022
This report considers how UK households are taxed compared with their counterparts in other developed countries. It compares the UK with the OECD as a whole and with three other individual members (France, Germany and the US).
We focus on personal taxes paid by different household types, aiming to establish how the tax burden is shared. We limit our comparisons to direct taxation; we do not take account of VAT or any indirect tax. It is beyond the scope of this report to consider overall levels of tax in relation to GDP.
These comparisons show that although personal tax burdens are not generally greater in the UK than in other developed countries, the UK’s treatment of one-earner families compared with single people without families is clearly unfavourable by international standards. This is because UK income tax is based on the individual and takes little account of family responsibilities.