Consumption tax
Consumption Tax Trends 2018
VAT/GST and Excise Rates, Trends and Policy Issues
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 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 and motor vehicles.
Published on December 05, 2018Also available in: French
TABLE OF CONTENTS
| Foreword | |
| Executive Summary | |
| Key Consumption Tax Trends and Figures | |
| Value Added Taxes: Main Features and Implementation Issues | |
| Selected Excise Duties in OECD Countries | |
| Taxing vehicles | |
| Countries with VAT | |
| Exchange rates | |
| Most sold brands of cigarettes in OECD countries |
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