Consumption tax

Consumption Tax Trends 2018

VAT/GST and Excise Rates, Trends and Policy Issues

view previous editions

Published on December 05, 2018

Also available in: French

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 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 and motor vehicles.


Executive Summary
Key Consumption Tax Trends and Figures
Value Added Taxes: Main Features and Implementation Issues
Selected Excise Duties in OECD Countries
Taxing vehicles
Countries with VAT
Exchange rates
Most sold brands of cigarettes in OECD countries
Powered by OECD iLibrary



Note: This report was released as a 'launch version' on 5 December. The final version will be published by mid-December 2018. 

More information