Consumption Tax Trends 2012

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 26 November 2012

This publication provides statistics and information on indirect tax topics such as international aspects of Value Added Tax/Goods and Services Tax (VAT/GST) developments in OECD member countries. It describes a range of consumption taxes provisions, such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of this edition describes VAT systems in selected federal countries: Brazil, Canada and India.

Consumption Tax Trends 2010

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 16 March 2011

This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies. It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends 2008

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 12 November 2008

This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.

Consumption Tax Trends 2006

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 08 June 2006

This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Consumption Tax Trends 2004

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 07 MArch 2005

This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption. The issues reviewed include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage. An annex provides data on the structure of revenues from environmentally related taxes.

Consumption Tax Trends 2001

VAT/GST and Excise Rates, Trends and Administration Issues

Published: 13 December 2001

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

Consumption Tax Trends 1999

Consumption Tax Trends 1999

Published: 01 June 1999

This publication provides information about VAT and excise duty rates (for alcoholic beverages, mineral oil products and tobacco products) across the OECD. It also describes a range of taxation provisions in OECD countries such as the taxation of motor vehicles and outlines the preliminary findings of a study of taxes on environmentally relevant goods currently in progress.