Consumption Tax

Consumption taxes maintain a high profile as revenue collecting instruments throughout the world. For the OECD area the long-term trend is increasing revenue yield from consumption taxes. Value added type taxes are at the forefront of this trend. 29 of 30 Member countries now have a VAT/GST.

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OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles

from 10-Jan-2008 to 30-Apr-2008

The OECD has today released a consultation paper, produced in co-operation with business experts and academics, that considers some of the fundamental concepts that underlie the application of value added taxes to cross-border supplies of services and intangibles. This has been produced as part of the preparatory work on the development of the OECD International VAT/GST Guidelines. Any comments on this paper should be sent to david.holmes@oecd.org and stephane.buydens@oecd.org by 30 April 2008.

OECD countries’ tax burdens back up to 2000 historic highs

17-Oct-2007

The average tax burden in OECD countries, measured as the ratio of tax to gross domestic product (GDP), is back up to the same levels as in 2000 after a brief reduction between 2001 and 2004, according to figures in the latest edition of the OECD’s annual Revenue Statistics publication.

Senior Management Appointment: Mr. David Butler, Head of Tax Administration and Consumption Taxes Division

04-May-2007

The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr. David Butler as Head of its Tax Administration and Consumption Taxes Division.

See more news and events… Top of page

The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

OECD to work on clarifying VAT/GST application in cross-border trade

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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends