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1993 SNA Update Information - AEG recommendations for issue:
Taxes on holding gains

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
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?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 February 200427/04/2004TREATMENT OF TAXES ON HOLDING GAINS IN THE SNA • The group agreed to continue treating taxes on holding gains as current taxes on income and wealth (D51). • As far as possible, taxes on holding gains should be shown as a special sub-category within D51. • The group considered the possibility of developing alternative concepts of household income. However, this is potentially a big undertaking and is not a priority for the present SNA review.
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