Consumption Tax Trends

1999-0979 (online)
1562-8752 (print)
Hide / Show Abstract

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
Consumption Tax Trends 2001

Consumption Tax Trends 2001

VAT/GST, Excise and Environmental Taxes You do not have access to this content

Click to Access:
  • PDF
  • READ
13 Dec 2001
9789264195707 (PDF) ;9789264176997(print)

Hide / Show Abstract

This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries. It also provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress.
Also available in French
loader image

Table of Contents

Chapter 1. Introduction
Chapter 2. Consumption Tax Topics

-Value Added Tax
--Tax Reform and Consumption Tax in Australia
--Reinforcing Neutrality
--Electronic Commerce: Progress in Implementing the Ottawa Taxation Framework Conditions
-Tax Administration
Chapter 3. Value Added Tax (Yield, Rates, and Structure)
Chapter 4. Selective Excise Duties in OECD Member Countries
-Alcoholic Beverages
-Mineral Oil Products
-Tobacco Products
Chapter 5. Taxing Vehicles
-Contrasting Vehicle Taxes
-Links with Other Policy Areas
Chapter 6. Environmentally Related Taxes
-Revenues from Environmentally Related Taxes
-Auomotive Fuels and Light Fuel Oil Taxes
-Other Energy Taxes
-Carbon Taxes
-Energy and Carbon Tax Rebates and Exemptions
-Motor Vehicle Taxes
-Waste and Packaging Taxes
-Other Environmentally Related Taxes
Chapter 7. Electronic Commerce and Consumption Taxes
-The Growth of E-Commerce
-Ottrawa Taxation Framework Conditions
-The Proprosed Guidelines
-Areas for Further Work
Chapter 8. The New GST in Australia
-Overview of the GST

Visit the OECD web site