1993 SNA Update Information - Volumes and prices in relation to taxes on products |
Clarification description | Clarification raised by Australian Bureau of Statistics: The treatment of the volume and price elements of taxes less subsidies on products needs to be more clearly articulated within the system. Currently, any change in the amount of tax charged per unit of good or service (i.e. the tax rate) is treated as a change in the tax price and the volume of tax is measured as the value of taxes at constant tax rates. There is some confusion as to how these notions translate on the production and expenditure sides of the accounts in a consistent way. It would be helpful if the explanation of this matter was some what more explicit in the revised edition. |
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Corresponding papers (Click on icon to see document in either pdf or word format) | AEG papers: | Papers not yet available | AEG summaries: | Papers not yet available |
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