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.
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Taxing vehicles
This chapter describes the main features of vehicle taxes and their use for influencing customer behaviour over the last decades, in particular within the context of environmental policies. It looks in more detail at the taxes on sale and registration of vehicles and recurrent taxes on use of motor vehicles and their components and provides comparative statistics on the level of these taxes.
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