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.


Taxing Consumption

In the OECD classification, “taxes” are confined to compulsory, unrequited payments to general government. They are divided into five broad categories: taxes on income (1000), profits and capital gains (2000); social security contributions (3000); taxes on payroll and workforce; property taxes (4000); and taxes on goods and services (5000) (OECD, Revenue Statistics 1965-2008).


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