Consumption Tax Trends

Frequency :
Biennial
ISSN :
1999-0979 (online)
ISSN :
1562-8752 (print)
DOI :
10.1787/19990979
Next Edition: 01 Dec 2014
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This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption taxes.

Also available in: French
 
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Author(s):
OECD
Publication Date :
01 June 1999
Pages :
100
ISBN :
9789264173064 (PDF) ; 9789264170353 (print)
DOI :
10.1787/ctt-1999-en

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This publication provides information about VAT and excise duty rates (for alcoholic beverages, mineral oil products and tobacco products) across the OECD. It also describes a range of taxation provisions in OECD countries such as the taxation of motor vehicles and outlines the preliminary findings of a study of taxes on environmentally relevant goods currently in progress.
Also available in: French

Table of Contents

Chapter 1. Introduction
Chapter 2. Consumption Tax Topics
Chapter 3. Value Added Tax (yield, rates, and structure)
Chapter 4. Selective Excise Tax Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. Environmentally-Related Taxes in OECD Member Countries