National Accounts >> Towards 1993 SNA Rev.1 >> 1993 SNA Update Information >> 1993 SNA Update Issues/Clarifications >> Issue 7 >> AEG Recommendations
 

AEG recommendations for issue:
Taxes on holding gains

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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?

Corresponding
meeting		Date
posted		Recommendation
February 20042004-04-27TREATMENT 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.

Statistics
Total number of AEG recommendations for selected issue:1