INCOME TAX

Dominion, Volume 20, Issue 296, 13 September 1927, Page 10

INCOME TAX

Sir, —While our worthy legislators are discussing the incidence of the income tax, may I suggest that they take into consideration the matter of differentiating between the single and the married man? As it is at present, a single man may have a net income, after deducting superannuation contributions and insurance premiums, of £3OO, and not be called upon to pay any income tax ; while a married man without children, with a net income of £350, has to pay tax on £'so; if his net income is £l5O/a nd he has one child, he is taxed on £lOO. One of the fundamental principles of taxation is that the burden should be carried by those who can bear it most easily. Who is the wealthier man —the single man with £3OO or the married man with one child and an income of £450? The former, undoubtedly, yet he escapes without taxation and the latter is taxed on £lOO, as is also the man with two children and £doo. three children and £550. and so on. I suggest that it would be fairer to make the ordinary exemption from tax £250 instead of £3OO as at present, and an additional exemption of £lOO for a married man; perhaps £2OO and £l5O would lx? fairer still. Surely a married man with .£356 is not more able fo pay tax than a single man with £2OO or £-50. T am ’ etC ” ■ INCOME TAX'. Gisborne. September 9.