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Consumption Tax Trends 2010

VAT/GST and Excise Rates, Trends and Administration Issues

image of Consumption Tax Trends 2010

This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides 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.  It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

English

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Consumption Tax Trends 2010

Summary

Consumption taxes include, on one hand general consumption taxes, typically value added taxes (VAT and its equivalent, sometimes called Goods and Services Tax – GST) and retail sales taxes and on the other hand taxes on specific goods and services, consisting primarily of excise taxes, customs duties and certain special taxes.

English

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