Consumption Tax Trends 2008
VAT/GST and Excise Rates, Trends and Administration Issues
This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.
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Selected Excise Duties in OECD Member Countries
Before the introduction of general consumption taxes, excise and customs duties were the priory mean of taxing consumption. Unlike customs duties, however, excise duties are normally levied on consumption of specific goods whether domestically produced or imported. As with the value added taxes (VAT), excise duties share the principle of neutrality towards goods produced abroad.
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