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Consumption Tax Trends 2022

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.

Published on November 30, 2022Also available in: French

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TABLE OF CONTENTS

Foreword
Acronyms
Executive summary
Consumption tax revenue: Main figures and trends
Value-added taxes - Main design features and trends
Selected Excise Duties in OECD Countries
Taxing vehicles and their use
Annexes2 chapters available
Countries with VAT
Exchange rates
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