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
 
Consumption Tax Trends 2004

Consumption Tax Trends 2004

"VAT/GST and Excise Rates, Trends and Administration Issues" You do not have access to this content

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Author(s):
OECD
Publication Date :
07 Mar 2005
Pages :
112
ISBN :
9789264006782 (PDF) ; 9789264006768 (print)
DOI :
10.1787/ctt-2004-en

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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. The issues reviewed include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage. An annex provides data on the structure of revenues from environmentally related taxes.

Also available in: French

Table of Contents

Introduction
Chapter 1. Taxing Consumption
Chapter 2. Consumption Tax Topics
Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates, and Structures
Chapter 4. Selected Excise Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. Globalisation of Services and Intangibles: The Consumption Tax Challenge
Chapter 7. Financial Services - Emerging Approaches to a Perennial Problem
Chapter 8. Reducing VAT Revenue Leakage: Improved Approaches Are Needed in Many Countries
Annex 1. Table of Exchange Rates
Annex 2. Guidelines on E-Commerce and Consumption Tax Guidance Series
Annex 3. Environmentally Related Taxes