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Definition: Betterment levy
Category: SNA
Betterment levies are taxes on the increase in the value of agricultural land due to planning permission being given by government units to develop the land for commercial or residential purposes. This definition is used both in SNA 1993 (§ 10.136) and in SNA 2008 (§ 10.207). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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