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EXPENDITURE TAXES

Statistics Directorate    
French Equivalent: Impôts sur la dépense

Definition:
Expenditure taxes are taxes payable on the total expenditures of persons or households instead of on their incomes; they are part of “miscellaneous current taxes”
.

Source Publication:
SNA 8.54 [OECD 6000].

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 11, 2001