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  • 10-December-2014

    English, PDF, 354kb

    Key findings for Luxembourg: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Luxembourg increased by 0.8 percentage points from 38.5% to 39.3% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. Luxembourg’s standard VAT rate is 15%, which is below the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 352kb

    Key findings for Norway: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Norway declined by 1.5 percentage points from 42.3% to 40.8%, the largest fall amongst member countries in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Norwegian standard VAT rate is 25%, which is considerably above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 350kb

    Key findings for Poland: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Poland increased by 0.3 percentage points from 31.8% to 32.1% in 20121. The OECD average was an increase of 0.4 percentage points from 33.3% to 34.7%. The Polish standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 352kb

    Key findings for Korea: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Korea declined by 0.5 percentage points from 24.8% to 24.3% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Korean standard VAT rate is 10%, which is well below the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 346kb

    Key findings for Denmark: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Denmark increased by 1.4 percentage points from 47.2% to 48.6, the fourth largest increase amongst member countries in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Danish standard VAT rate is 25%, which is above the OECD average. The average VAT/GST rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English

    The Distributional Effects of Consumption Taxes in OECD Countries

    The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

  • 10-December-2014

    English, PDF, 351kb

    Key findings for Estonia: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Estonia declined by 0.3 percentage points from 32.1% to 31.8% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Estonian standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 350kb

    Key findings for Canada: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Canada declined by 0.1 percentage points from 30.7% to 30.6% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. Canada’s standard federal GST rate of 5% is one of the lowest in the OECD. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 402kb

    Key findings for the Netherlands: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in the Netherlands increased by 0.4 percentage points from 35.9% to 36.3% in 20121. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.3% to 33.7%. The Dutch standard VAT rate is 21%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 427kb

    Key findings for Australia: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Australia increased by 1 percentage point from 26.3% to 27.3% in 20121. The OECD average was an increase of 0.4 percentage points from 33.3% to 33.7%. The Australian standard GST rate of 10% is one of the lowest in the OECD. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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