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Consumption Tax Trends 2020

VAT/GST and Excise Rates, Trends and Policy Issues

image of Consumption Tax Trends 2020

Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (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, motor vehicles and aviation fuels.

English Also available in: French

Executive Summary

Consumption tax revenues in OECD countries have remained stable at 10.3 % of GDP on average, equal to the record level reached in 2016 (and an increase of 0.1% compared to 2015). These taxes represent almost one-third (30.8%) of total tax revenues in the OECD. Although the overall share of taxes on consumption in total tax revenues has remained relatively stable since 1975, the composition of these taxes has changed fundamentally. OECD countries’ reliance on taxes on general consumption (which includes VAT) has increased by more than 70%, from 4.1% in 1975 to 7.1% of GDP in 2018. This is primarily due to the introduction of VAT in most OECD countries. VAT is now the largest source of taxes on consumption, accounting for 6.8% of GDP and 20.4% of total tax revenue in OECD countries in 2018 on average.

English Also available in: French

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