Consumption Tax Trends 2018

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 international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages and motor vehicles.

English Also available in: French

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 Also available in: French

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