Consumption tax

Consumption Tax Trends 2016

VAT/GST and excise rates, trends and policy issues

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Published on November 30, 2016

book

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 and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

TABLE OF CONTENTS

Foreword
Executive summary
Taxing consumption
Value added taxes: Rates and structure
Measuring performance of VAT
Selected excise duties in OECD countries
Taxing vehicles
Annexes4 chapters available
Countries with VAT
Statement of outcomes on the OECD International VAT/GST Guidelines
Exchanges rates
Cigarettes – Most sold brands (MSB) in OECD Countries
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Press release

Country summaries

| Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | LatviaLuxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |

 

KEY TABLES COMPILING DATA FROM THIS AND PREVIOUS CONSUMPTION TAX TRENDS PUBLICATIONS

Value Added Taxes

Selected Excise Duties

 

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