Consumption Tax Trends 2022
VAT/GST and Excise, Core Design Features and Trends
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (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, motor vehicles and aviation fuels.
Also available in: French
Consumption tax revenue: Main figures and trends
Consumption taxes For the purpose of this publication, “consumption taxes” are defined as all items under the heading 5100 if the OECD classification of taxes. account for approximately one third of total tax revenue collected in OECD countries. They have two common forms: taxes on general consumption (mainly value added taxes and retail sales taxes) and taxes on specific goods and services (mainly excise duties).
Also available in: French
- Click to access:
-
Click to download PDF - 1.01MBPDF