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Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes 2001 Edition

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In this publication the reader can find information about VAT/GST, excise and environmental taxes in OECD Member countries. It provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions in these countries such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress.

The full publication can be browsed for free in PDF format or purchased via the Online Bookshop .
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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends