Consumption Tax Trends
- 1999-0979 (en ligne)
- 1562-8752 (imprimé)
Consumption Tax Trends 2012
VAT/GST and Excise Rates, Trends and Administration Issues
- 13 nov 2012
- 9789264182189 (PDF) ;9789264181380(imprimé)
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 indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of 2012 Edition will look into "Value Added Taxes in Federal Countries".