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Consumption Tax Trends 2014

VAT/GST and excise rates, trends and policy issues

image of Consumption Tax Trends 2014

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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Taxing consumption

This chapter describes the relative importance of consumption taxes as a source of tax revenues and the main features of these taxes. It shows the evolution of consumption tax revenues between 1965 and 2011. It describes the functioning of value added taxes (VAT) and of retail sales taxes (in the United States) and the main characteristics of consumption taxes on specific goods and services. It looks in some more detail at the application of VAT to international trade, more particularly at the challenges of applying VAT to cross-border trade in services and intangibles and at the International VAT/GST Guidelines that the OECD is developing as the future global standard to address these challenges. Finally, it considers the recent developments concerning VAT fraud and evasion and outlines some of the countermeasures that have been implemented in some countries or that may be implemented in the future.

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