Definition: Taxes on capital
Despite its name, the category capital comprises not only taxes which are directly linked to capital but also taxes which are levied on operating a business (e.g. license duties, fees etc.). It also contains a residual category in which taxes with a very unclear primary incidence were put. Since the category capital contains many heterogeneous forms of taxation it is further subdivided. Taxes on real estate and taxes on real capital are all taxes on the ownership, the income from or the transaction in real estate/real capital. Taxes on monetary capital are e.g. taxes on interest, taxes on bank transactions etc.
Structures on the taxation system in the European Union 1970-1997, Eurostat 2000