Acknowledgements are due to the delegates of the Working Party No.9 on Consumption Taxes for having completed and updated the tables for this publication. The author would also like to thank Professor Walter Hellerstein (Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law Emeritus, University of Georgia) for his input on the sales taxes in the United States.
The author would also like to thank Claudia Vargas (Head, Tax Administration and VAT Division); Piet Battiau (Head, VAT Unit), Alexander Pick (Head, Statistical Analysis Unit); Dimitra Koulouri, Eduardo Jimenez, Emmanuelle Modica, Nicolas Miranda, Astrid Tricaud and Tim Renner for their critical input. The support of Laura Gobbi and Sonia Nicolas for page setting and Carrie Tyler’s, Hazel Healey’s and Antonia Vanzini’s assistance with the publication process and communications are also gratefully acknowledged.