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Consumption Tax Trends 2014

Consumption Tax Trends 2014

Publication date: 10 December 2014

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains 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, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

The Distributional Effects of Consumption Taxes in OECD Countries

The Distributional Effects of Consumption Taxes in OECD Countries

Publication date: 10 December 2014

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.