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Consumption Tax Trends 2020

VAT/GST and Excise Rates, Trends and Policy Issues

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.

Published on December 03, 2020Also available in: French

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TABLE OF CONTENTS

Foreword
Acronyms
Executive Summary
Consumption tax figures: Main trends and figures
Value-added taxes - Main features and implementation issues
Selected Excise Duties in OECD Countries
Taxing Vehicle Use
Annexes3 chapters available
Countries with VAT
Exchange rates
Most sold brands of cigarettes in OECD countries
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