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Definition: Taxes on individual or household income
Category: SNA
Taxes on individual or household income consist of personal income taxes, including those deducted by employers (pay-as-you-earn taxes), and surtaxes. This definition is used both in SNA 1993 (§ 8.52) and in SNA 2008 (§ 8.61). 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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