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 and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
|Value added taxes: Rates and structure|
|Measuring performance of VAT|
|Selected excise duties in OECD countries|
Annexes4 chapters available
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