Author : OECD
Publisher : OECD Publishing
Page : 220 pages
File Size : 48,47 MB
Release : 2020-12-03
Category :
ISBN : 926446591X
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.
Author : Organisation for Economic Co-operation and Development
Publisher : OECD
Page : 84 pages
File Size : 15,80 MB
Release : 1997
Category : Business & Economics
ISBN :
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.
Author : OECD
Publisher : OECD Publishing
Page : 194 pages
File Size : 14,78 MB
Release : 2016-11-30
Category :
ISBN : 9264264051
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author : OECD
Publisher : OECD Publishing
Page : 180 pages
File Size : 44,80 MB
Release : 2014-12-10
Category :
ISBN : 9264223940
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author : OECD
Publisher : OECD Publishing
Page : 384 pages
File Size : 19,62 MB
Release : 2015-08-11
Category :
ISBN : 9264232346
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Author : Robert Carroll
Publisher : Rowman & Littlefield
Page : 224 pages
File Size : 22,85 MB
Release : 2012
Category : Business & Economics
ISBN : 0844743941
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
Page : 38 pages
File Size : 24,60 MB
Release : 2019-05-07
Category : Business & Economics
ISBN : 149831418X
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 25,26 MB
Release : 2017
Category : Intangible property
ISBN : 9789264272040
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 14,95 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : OECD
Publisher : OECD Publishing
Page : 99 pages
File Size : 27,1 MB
Release : 1999-06-01
Category :
ISBN : 9264173064
This publication gives information about VAT and excise duty rates (for alcoholic beverages, mineral oil products and tobacco products) across the OECD.
