Consumption Tax Trends

Consumption Tax Trends

Author: Organisation for Economic Co-operation and Development

Publisher: OECD

Published: 1997

Total Pages: 84

ISBN-13:

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General 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.


Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

Author: OECD

Publisher: OECD Publishing

Published: 2020-12-03

Total Pages: 220

ISBN-13: 926446591X

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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.


Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues

Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues

Author: OECD

Publisher: OECD Publishing

Published: 2018-12-05

Total Pages: 206

ISBN-13: 9264309039

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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 ...


Consumption Tax Trends 2016

Consumption Tax Trends 2016

Author: Collectif

Publisher: OECD

Published: 2016-11-30

Total Pages: 254

ISBN-13: 9264270221

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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.


OECD Tourism Trends and Policies 2016

OECD Tourism Trends and Policies 2016

Author: OECD

Publisher: OECD Publishing

Published: 2016-03-09

Total Pages: 388

ISBN-13: 9264245995

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Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.


International VAT/GST Guidelines

International VAT/GST Guidelines

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2017

Total Pages: 0

ISBN-13: 9789264272040

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).


Taxing Wages 2021

Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.