Consumption Tax Trends 2014
VAT/GST and excise rates, trends and policy issues
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.
Chapitre :
Value added taxes: Rates and structure
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All-country average of the average tax expenditure per household from reduced rates on cinema, theatre and concerts (10 countries)
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