Go to Statistics Portal

CAPITAL TAXES

Statistics Directorate    
French Equivalent: Impôts sur le capital

Definition:
Capital taxes consist of taxes levied at irregular and
infrequent intervals on the values of the assets or net
worth owned by institutional units or on the values of
assets transferred between institutional units as a result of
legacies, gifts inter vivos or other transfers. They include
capital levies and taxes on capital transfers.

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