Consumption Tax Trends 2016

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 and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

30 Nov 2016 192 pages English Also available in: French

https://doi.org/10.1787/ctt-2016-en 9789264270220 (EPUB) 9789264264052 (PDF)

Author(s): OECD