Consumption Tax Trends 1999


Book Description

This publication gives information about VAT and excise duty rates (for alcoholic beverages, mineral oil products and tobacco products) across the OECD.




Consumption Tax Trends


Book Description

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.




Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues


Book Description

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.







Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends


Book Description

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.










Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues


Book Description

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 and the efficiency of this tax. It also ...




Progressive Consumption Taxation


Book Description

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.