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Consumption Tax Trends 2010: VAT/GST and Excise Rates, Trends and Administration Issues
OECD Publishing, March 2011, Pages: 120
This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies. It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.
This publication is the eighth in the series Consumption Tax Trends. It presents information relative to indirect taxes in OECD member countries, as at 1 January 2009. Tables on VAT/GST rates and thresholds are updated as at 1 January 2010. Four countries became members of the OECD during 2010. This edition includes data for three new member countries: Chile, Israel and Slovenia. Data on Estonia is not included in this edition because they did not become a member until December 2010 and there was insufficient time to include the relevant information.
This biennial publication illustrates the evolution of consumption taxes as revenue instruments. They account for 30% of total tax revenues in OECD member countries. It identifies the large number of differences that exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It also notes recent developments in the Value Added Tax/Goods and Services Tax area, including international issues on taxation of services and intangibles.
This publication was written by Stéphane Buydens of the OECD Centre for Tax Policy and Administration.
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