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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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Value added taxes: Rates and structure

This chapter describes the key features of VAT regimes in OECD countries, i.e. tax rates, exemptions, specific restrictions to input tax credit, registration and collection thresholds, VAT relief arrangements for goods imported by final consumers and special tax collection methods. It is complemented with a technical discussion of the rationale and impact of reduced VAT rates, based on recent OECD research.

English

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