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Glossary of the 1993 SNA - Definition of Term

Term	Expenditure taxes
Definition	Expenditure taxes are taxes payable on the total expenditures of persons or households instead of on their incomes; they are part of “miscellaneous current taxes”.
Paragraphs	8.54.
Other References	[OECD 6000]

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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