Consumption Tax Trends
- 1999-0979 (online)
- 1562-8752 (print)
Consumption Tax Trends 2016
VAT/GST and excise rates, trends and policy issues
- 30 Nov 2016
- 9789264264052 (PDF) ;9789264264045(print)
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 and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.