Consumption Tax Trends 2010
VAT/GST and Excise Rates, Trends and Administration Issues
This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides 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. It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.
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Introduction
Consumption taxes form an important source of revenue for an increasing number of governments. They now account for 30% of all revenue collected by governments across the OECD. Value added taxes* (VAT) are the principal form of taxing consumption in 33 of the 34 OECD member countries (the United States continues to deploy retail sales taxes, albeit at the sub-federal level) and account for two thirds of consumption tax revenues. The remaining third is made up of specific consumption taxes such as excise duties.
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