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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Taxing vehicles
This chapter describes the main features of vehicle taxes and their use for influencing customer behaviour, in particular within the context of environmental policies. It looks at the taxes on the sale and registration of vehicles and recurrent taxes on the use of motor vehicles and their components and provides comparative statistics on the level of these taxes
Also available in: French
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Click to download PDF - 1.03MBPDF