VAT/GST and Excise, Core Design Features and Trends
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services
Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information
about international aspects of VAT/GST developments and the efficiency of this tax.
It describes a range of other consumption taxation provisions on tobacco, alcoholic
beverages, motor vehicles and aviation fuels.