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Consumption Tax Trends 2010

VAT/GST and Excise Rates, Trends and Administration Issues

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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.

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Value Added Taxes Yield, Rates and Structure

It is probably unprecedented in the long history of taxes that a specific – and somewhat conceptually complex – tax mechanism has spread around the world in less than a half century. Limited to less than 10 countries in the late 1960s, Value Added Tax (VAT or, in several countries, Goods and Services Tax – GST),1 is today an essential source of revenue in more than 150 countries (Annex B).

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