Consumption Tax Trends 2014
VAT/GST and excise rates, trends and policy issues
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains 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, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
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Foreword and Acknowledgements
This is the tenth edition of Consumption Tax Trends, a biennial OECD publication. It presents cross-country comparative data relative to consumption taxes in OECD member countries, as at 1 January 2014. Tables using data from the National Accounts and data on tax revenue from Revenue Statistics 1965-2013 are updated up to and including 2012. Data on fuel oils taxation tables taken from Energy Prices and Taxes – Quarterly Statistics issued by the International Energy Agency are updated as at 4th Quarter 2013. The country data for the report have, for the most part, been provided by delegates to Working Party No. 9.
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