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Author: OECD
Publisher: OECD Publishing
Published: 2011-03-16
Total Pages: 167
ISBN-13: 9264098143
DOWNLOAD EBOOKThis publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
Author: OECD
Publisher: OECD Publishing
Published: 2012-11-13
Total Pages: 224
ISBN-13: 9264182187
DOWNLOAD EBOOKConsumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author: OECD
Publisher: OECD Publishing
Published: 2020-12-03
Total Pages: 220
ISBN-13: 926446591X
DOWNLOAD EBOOKConsumption 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.
Author: OECD
Publisher: OECD Publishing
Published: 2008-11-12
Total Pages: 123
ISBN-13: 9264055681
DOWNLOAD EBOOKProvides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
Author: Kathryn James
Publisher: Cambridge University Press
Published: 2015-04-30
Total Pages: 495
ISBN-13: 110704412X
DOWNLOAD EBOOKExplores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Author: OECD
Publisher: OECD Publishing
Published: 2011-05-03
Total Pages: 168
ISBN-13: 9789264091306
DOWNLOAD EBOOKThis publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
Author: OECD
Publisher: OECD Publishing
Published: 2006-06-08
Total Pages: 122
ISBN-13: 9264014187
DOWNLOAD EBOOKThis publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.
Author: Organisation for Economic Co-operation and Development
Publisher: OECD
Published: 1997
Total Pages: 84
ISBN-13:
DOWNLOAD EBOOKGeneral consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Author: Mr.Santiago Acosta Ormaechea
Publisher: International Monetary Fund
Published: 2019-05-07
Total Pages: 38
ISBN-13: 149831418X
DOWNLOAD EBOOKDoes the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Author: OECD
Publisher: OECD Publishing
Published: 2018-12-05
Total Pages: 206
ISBN-13: 9264309039
DOWNLOAD EBOOKConsumption 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 ...
