Consumption Tax Trends

Frequency :
Biennial
ISSN :
1999-0979 (online)
ISSN :
1562-8752 (print)
DOI :
10.1787/19990979
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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.

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Consumption Tax Trends 2014

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Consumption Tax Trends 2014

VAT/GST and excise rates, trends and policy issues You do not have access to this content

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Author(s):
OECD
Publication Date :
10 Dec 2014
Pages :
180
ISBN :
9789264223943 (PDF) ; 9789264223936 (print)
DOI :
10.1787/ctt-2014-en

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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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    Executive summary

    Consumption taxes generally consist of general taxes on goods and services (taxes on general consumption), consisting of value-added tax (VAT) and its equivalent in several jurisdictions (goods and services tax, or GST), sales taxes, and other general taxes on goods and services; and taxes on specific goods and services, consisting primarily of excise taxes, customs and import duties, and taxes on specific services (such as insurance premiums and financial services).

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    Taxing consumption

    This chapter describes the relative importance of consumption taxes as a source of tax revenues and the main features of these taxes. It shows the evolution of consumption tax revenues between 1965 and 2011. It describes the functioning of value added taxes (VAT) and of retail sales taxes (in the United States) and the main characteristics of consumption taxes on specific goods and services. It looks in some more detail at the application of VAT to international trade, more particularly at the challenges of applying VAT to cross-border trade in services and intangibles and at the International VAT/GST Guidelines that the OECD is developing as the future global standard to address these challenges. Finally, it considers the recent developments concerning VAT fraud and evasion and outlines some of the countermeasures that have been implemented in some countries or that may be implemented in the future.

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    Value added taxes: Rates and structure

    This chapter describes the key features of VAT regimes in OECD countries, i.e. tax rates, exemptions, specific restrictions to input tax credit, registration and collection thresholds, VAT relief arrangements for goods imported by final consumers and special tax collection methods. It is complemented with a technical discussion of the rationale and impact of reduced VAT rates, based on recent OECD research.

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    Measuring performance of VAT

    This chapter describes how the VAT Revenue Ratio (VRR) provides an indicator of the effect of exemptions, reduced rates and non-compliance on government revenues. It explains how the VRR is calculated and how it should be interpreted. It presents the VRR estimates for OECD countries and provides an analysis of these results. It is complemented with technical notes on the measurement of final consumption expenditure, on the VAT treatment of public sector activities and on the VAT exemption for financial services.

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    Selected excise duties in OECD countries

    This chapter describes the main features of the excise duties and their impact on revenue, customer behaviour and markets. It explains the respective impact of specific excise and ad valorem taxes and how they interact. It shows the detailed excise tax rates on beer, wine, alcoholic beverages, tobacco, and mineral oil products in OECD countries.

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    Taxing vehicles

    This chapter describes the main features of vehicle taxes and their use for influencing customer behaviour over the last decades, in particular within the context of environmental policies. It looks in more detail at the taxes on sale and registration of vehicles and recurrent taxes on use of motor vehicles and their components and provides comparative statistics on the level of these taxes.

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      Exchange rates
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      Countries with VAT

      Almost all countries levy general consumption taxes, i.e. taxes on the sale of most goods and services to consumers. In the vast majority of those countries, this tax is a VAT, i.e. a tax collected at all stages of the processes of production and distribution of goods and services, accumulation of the tax being prevented by allowing businesses to deduct the tax they incur on their inputs from the tax they collect on their outputs. A minority of countries apply retail sales taxes, i.e. single-stage taxes on goods and services supplied to final consumers. All OECD countries levy VAT, except the United States, where resale sales taxes are levied at sub-national level (see ).

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      Statement of outcomes on the OECD international VAT/GST guidelines

      We, the high-level officials of 100 jurisdictions and international organisations worldwide, came together at the second meeting of the OECD Global Forum on VAT (the Global Forum) on 17-18 April 2014 in Tokyo to discuss progress made in the development of the OECD International VAT/GSTGuidelines (the Guidelines) as a global standard to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade.

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