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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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Foreword

This publication is the eighth in the series Consumption Tax Trends. It presents information relative to indirect taxes in OECD member countries, as at 1 January 2009. Tables on VAT/GST rates and thresholds are updated as at 1 January 2010. Four countries became members of the OECD during 2010. This edition includes data for three new member countries: Chile, Israel and Slovenia. Data on Estonia is not included in this edition because they did not become a member until December 2010 and there was insufficient time to include the relevant information.

English

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