Definition: Taxes on individual or household income

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).

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

Created:
2005-02-02

Updated:
2019-05-10