| Term | Capital taxes | | Definition | Capital taxes consist of capital levies (i.e. those taxes levied at irregular and very infrequent intervals on the values of the assets or net worth owned by institutional units) and taxes on capital transfers (i.e. taxes on the values of assets transferred between institutional units as a result of legacies, gifts inter vivos (i.e. during the donor’s life time) or other transfers). | | Paragraphs | 10.136. |
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