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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 ...
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: 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: OECD
Publisher: OECD Publishing
Published: 2016-11-30
Total Pages: 194
ISBN-13: 9264264051
DOWNLOAD EBOOKThis report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
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: 2015-08-11
Total Pages: 384
ISBN-13: 9264232346
DOWNLOAD EBOOKTax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Author: OECD
Publisher: OECD Publishing
Published: 2014-12-10
Total Pages: 180
ISBN-13: 9264223940
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: Org. for Economic Cooperation & Development
Published: 2017
Total Pages: 0
ISBN-13: 9789264272040
DOWNLOAD EBOOKThis 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).
Author: Robert Carroll
Publisher: Rowman & Littlefield
Published: 2012
Total Pages: 224
ISBN-13: 0844743941
DOWNLOAD EBOOKThe authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOKThis report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
