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

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.


Tax Administration Reform in China

Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.


Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2010-01-05

Total Pages: 244

ISBN-13: 9264076905

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This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.


The Rise of the Value-Added Tax

The Rise of the Value-Added Tax

Author: Kathryn James

Publisher: Cambridge University Press

Published: 2015-04-30

Total Pages: 495

ISBN-13: 110704412X

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Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.