SOURCE
International Monetary Fund, Government Finance Statistics Yearbook and data files.
DEFINITION
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
Taxation Statistics > Taxes on income, profits and capital gains including income tax > % of revenue (1993) by country
DEFINITION: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
SOURCE: International Monetary Fund, Government Finance Statistics Yearbook and data files.