1. Copyright © 2010 Cengage Learning 12 The Design of the Tax System

2. Copyright © 2010 Cengage Learning Figure 1 UK Government Revenue and Expenditure as a Percentage of GDP Copyright © 2010 Cengage Learning

3. Table 1 Government Revenue as a Percentage of GDP in the G7 Countries, 2007 Copyright © 2010 Cengage Learning

4. Table 2 Sources of UK Government Revenue, 2007-08 Copyright © 2010 Cengage Learning

5. Table 3 UK Income Tax Bands and Rates, 2009-10 Copyright © 2010 Cengage Learning

6. Table 4 UK National Insurance Contribution Earnings Limits and Rates, 2009-10 Copyright © 2010 Cengage Learning

7. Table 5 UK Government Spending, 2009-10 (Estimated) Copyright © 2010 Cengage Learning

8. Table 6 UK Government Spending as a Percentage of GDP in the Six Main Areas

9. Copyright © 2010 Cengage Learning Figure 2 Government Spending as a Proportion of GDP, 1980-2011 Copyright © 2010 Cengage Learning

10. Table 7 Income Tax Rates in South Africa Copyright © 2010 Cengage Learning

11. Table 8 Turnover Tax Rates for ‘Micro’ Businesses Copyright © 2010 Cengage Learning

12. Table 9 South African Government Spending, 2008- 09 Copyright © 2010 Cengage Learning

13. Table 10 German Income Tax Rates, 2009 Copyright © 2010 Cengage Learning

14. Table 11 Federal Government Spending in Germany, 2009 Copyright © 2010 Cengage Learning

15. Table 12 Three Tax Systems Copyright © 2010 Cengage Learning

16. Table 13 Shares of Total UK Income Tax Paid By Groups Ranked According to Income Copyright © 2010 Cengage Learning