Definition: Stamp taxes

SNA

They consists of stamp taxes that do not fall on particular classes of transactions already identified, for example stamps on legal documents or cheques.

This definition is used both in SNA 1993 (§ 7.70) and in SNA 2008 (§ 7.97).
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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