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Consumption Tax Trends 2010: VAT/GST and Excise Rates, Trends and Administration Issues


Product Description

This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides 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.  It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. 

Table of contents:

Consumption Tax Trends 2010 – Summary
Tendances des impôts sur la consommation 2010 – Synthèse
Chapter 1. Taxing Consumption
Consumption taxes

-General consumption taxes
-Consumption taxes on specific goods and services
Chapter 2. Consumption Tax Topics
Value added taxes

-Excise taxes
Chapter 3. Value Added Taxes Yield, Rates and Structure
The rise of VAT

-Importance of, and trends in, general consumption taxes
-Differences in the operation of VAT
-Realising the full potential of VAT
Chapter 4. Measuring Performance of VAT: The VAT Revenue Ratio
How is the VRR calculated?

-What does the VRR measure?
-Analysis of VRR figures
Chapter 5. Selected Excise Duties in OECD Member Countries

-Alcoholic beverages
-Mineral oil products
-Tobacco products
Chapter 6. Taxing Vehicles

-Car taxation and polluting emissions
-Place of taxation
-Taxes on sale and registration of motor vehicles
-Taxes on use of motor vehicles
Annex A. Exchange Rates PPP 2010
Annex B. Countries with VAT (2010)
Annex C. OECD International VAT/GST Guidelines Draft
Annex D. Lucerne Conference – Communiqué

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