Definition: Expenditure taxes

SNA

Expenditure taxes are taxes payable on the total expenditures of persons or households instead of on their incomes.

This definition is used both in SNA 1993 (§ 8.54) and in SNA 2008 (§ 8.64).
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
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