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Consumption Tax Trends 2014

VAT/GST and excise rates, trends and policy issues

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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 in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

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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).

English

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