Consumption Tax Trends 2018
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 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 and motor vehicles.
Also available in: French
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Click to download PDF - 3.80MBPDF
Selected Excise Duties in OECD Countries
This chapter describes the main features of selected excise duties and their impact on revenue, customer behaviour and markets. It explains the respective impact of ad quantum and ad valorem taxes and how they interact. It shows the detailed excise tax rates on beer, wine, alcoholic beverages, tobacco, and mineral oil products in OECD countries.
Also available in: French
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Click to download PDF - 1.36MBPDF