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CAPITAL LEVIES

Statistics Directorate    
French Equivalent: Impôts en capital

Definition:
Capital levies consist of taxes on the values of the
assets or net worth owned by institutional units levied
at irregular, and very infrequent, intervals of time.
Capital levies are treated as exceptional both by units
concerned and by the government. They may be
payable by households or enterprises.

Source Publication:
System of national Accounts (SNA), 2008, 10.207.

Hyperlink:
http://unstats.un.org/unsd/nationalaccount/docs/SNA2008.pdf

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, April 04, 2013