This is the twelfth edition of Consumption Tax Trends, a biennial OECD publication. It presents cross-country comparative data relative to consumption taxes in OECD member countries, as at 1 January 2018. Tables using data from the National Accounts and data on tax revenue from Revenue Statistics 2018 are updated up to and including 2016. Price levels for fuel oils are updated as at 4th Quarter 2017 from Energy Prices and Taxes - Quarterly Statistics issued by the International Energy Agency. The country data for the report have, for the most part, been provided by delegates to the Committee on Fiscal Affairs’ Working Party N°9 on Consumption Taxes. The exchange rates used to convert national currencies into US dollars (USD) are average market rates for 2017 taken from the OECD Monetary and Financial Statistics, except for Tables 3.A.5 where market rates for 2016 are used as taxes and prices refer to the year 2016; and 2.A.5 and 2.A.8 where the Purchase Power Parity (PPP) rates for GDP are used as they provide for a better comparison of the value of VAT relief thresholds (PPP rates for GDP 2017 are extracted from the OECD Statistics Database).