In this paper, concepts of income are discussed in view of the purpose of use and the actual circumstances. Main choices in defining income are presented in a general system. The national accounts is a multi-purpose framework. It should therefore contain several concepts of income.

From a conceptual point of view, for most purposes net figures on Domestic Product and National Income are to be preferred to gross figures. Nevertheless, in practice gross figures are most often used on the grounds of various arguments. In this paper, these arguments are challenged. Attention...