Consumption Tax Trends

1999-0979 (online)
1562-8752 (print)
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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.

Also available in French
Consumption Tax Trends 2016

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Consumption Tax Trends 2016

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

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30 Nov 2016
9789264264052 (PDF) ; 9789264270220 (EPUB) ;9789264264045(print)

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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 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.

Also available in French
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  • Foreword

    This is the eleventh 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 2016. Tables using data from the National Accounts and data on tax revenue from Revenue Statistics 1965-2015 are updated up to and including 2014. Price levels for fuel oils are updated as at 4th Quarter 2015 from Energy Prices and Taxes – Quarterly Statistics issued by the International Energy Agency. The country data for the report have, for the most part, been provided by delegates to Working Party No. 9. The exchange rates used to convert national currencies into US dollars (USD) are average market rates for 2015 taken from the OECD Monetary and Financial Statistics, except for (), and () where the Purchase Power Parity (PPP) rates are used as they provide for a better comparison of the value of VAT relief thresholds (PPP rates for GDP 2015 are extracted from the OECD Statistics Database).

  • 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).

  • 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 2014. 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 and at the International VAT/GST Guidelines that the OECD has developed as the 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.

  • Value added taxes: Rates and structure

    This chapter describes a selection of key features of VAT regimes in OECD countries, i.e. tax rates, exemptions, specific restrictions to input tax credit, registration and collection thresholds and the application of margin schemes. It is complemented with a technical discussion of the rationale and impact of reduced VAT rates.

  • 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 presents the updated VRR estimates for OECD countries and explains how the VRR is calculated and how it should be interpreted. 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.

  • Selected excise duties in OECD countries

    This chapter describes the main features of selected excise duties and their impact on revenue, customer behaviour and markets. It explains the respective impact of ad quantum 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.

  • 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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    • 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 ).

    • Statement of outcomes on the OECD International VAT/GST Guidelines

      We, the high-level officials of 104 jurisdictions and international organisations worldwide, gathered at the third meeting of the OECD Global Forum on VAT (the Global Forum) in Paris on 5-6 November 2015 to examine the progress made towards completion of the OECD International VAT/GSTValue Added Taxes (VAT) are also referred to as Goods and Services Tax (GST) in many jurisdictions. For ease of reading, this statement hereafter refers to VAT to cover all value added taxes, by whatever name, in whatever language, they are known.Guidelines (the Guidelines) as a global standard to address issues of double taxation and unintended non-taxation in the application of VAT to international trade.

    • Exchanges rates
    • Cigarettes – Most sold brands (MSB) in OECD Countries
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