RT Book, Section
A1 OECD
T1 Value Added Taxes Yield, Rates and Structure
JF Consumption Tax Trends
YR 2011
FD Mar 16
SP 63
OP 103
AB It is probably unprecedented in the long history of taxes that a specific – and somewhat conceptually complex – tax mechanism has spread around the world in less than a half century. Limited to less than 10 countries in the late 1960s, Value Added Tax (VAT or, in several countries, Goods and Services Tax – GST),1 is today an essential source of revenue in more than 150 countries (Annex B).
PB Organisation for Economic Co-operation and Development
DO 10.1787/ctt-2010-7-en
UL http://www.oecd-ilibrary.org/;jsessionid=ckq8bfo7rtnml.x-oecd-live-01content/chapter/ctt-2010-7-en