Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues: VAT/GST and excise rates, trends and policy issuesOECD Publishing, Dec 10, 2014 - 180 pages 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 in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. |
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Consumption Tax Trends 2014: VAT/GST and Excise Rates, Trends and Policy Issues Oecd No preview available - 2014 |
Common terms and phrases
according activities additional alcohol alcoholic beverages amount annual apply Australia authorities average base beer buildings businesses calculated Canada cars certain charge Chile CO2 emissions collection considered consumers consumption consumption taxes costs Country note cultural deduction Directive disabled domestic duty effect electricity energy engine European excise excise duty excise rate exemptions expenditure exporting final consumption fuel hectolitre households import income increase individuals International Energy Agency Israel Israeli Israeli settlements Italy Japan land less levied litre lower measure Member Mexico motor vehicles OECD countries passenger persons principle purchase reduced rates Refund registration result revenue Slovenia specific sporting standard rate statistical supply Table tax base taxable taxation threshold tobacco trade transport Travel VAT rate volume weight wine Zealand