It depends on the language. If you have, for example, a type-and-effect system, a type can contain information (like "we wrote to stdout while computing this") that is never reflected in the value itself. In a formal setting, it's more appropriate to describe a type as a collection of pieces of source code, so that `2+3` and `print "computing...\n"; 2+3` have different types even though they'll evaluate to the same thing.