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1993 SNA Update Information - Expert comments for issue:
Taxes on holding gains

Issue description
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Taxes on capital gains are treated as taxes on income and deducted from income while the tax base (the realized holding gains) is not included in the SNA definition of income. Is this a contradiction that should suggest alternative treatments or should the SNA treatment remain the same?
Expert comments
Number of expert comments for selected issue:1
  Date postedSourceComment
 11/08/2004Fadhil Mahdi (ESCWA)As far as we can see from discussions on this issue, there were no changes related to treating the taxes on holding gains the way it was in the SNA 1993. The only new matter that was proposed is to show such taxes as part of the current taxes on income and wealth in special category. That proposal looks fine.
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