Consumption Tax Trends 2010
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Consumption Tax Trends 2010

VAT/GST and Excise Rates, Trends and Administration Issues

This publication provides information on value added taxes, 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.
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Date de publication :
16 mars 2011
DOI :
10.1787/ctt-2010-en
 
Chapitre
 

Selected Excise Duties in OECD Member Countries You do not have access to this content

Anglais
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2010/selected-excise-duties-in-oecd-member-countries_ctt-2010-9-en
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Auteur(s):
OCDE
Pages :
116–130
DOI :
10.1787/ctt-2010-9-en

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Taxes on specific products were introduced long before general consumption taxes. Excise taxes have existed since ancient Egypt where a tax was levied on cooking oil. The Romans also developed specific taxes, i.e. on the sale of slaves. Taxes on salt, alcohol and other "luxury products" existed in many countries for centuries. In modern history, the term "excise" has been used since the 17th Century (originally in the Netherlands) to designate taxes imposed on certain goods. Unlike customs duties, excise taxes are normally levied on consumption of specific goods whether domestically produced or imported.