Book Description
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 : 194 pages
File Size : 14,35 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 : Collectif
Publisher : OECD
Page : 189 pages
File Size : 34,35 MB
Release : 2016-11-30
Category : Business & Economics
ISBN : 9264270221
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 describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
Author :
Publisher :
Page : pages
File Size : 45,10 MB
Release : 2020
Category :
ISBN : 9789264750203
Author : OECD (author)
Publisher :
Page : 0 pages
File Size : 22,59 MB
Release : 1901
Category :
ISBN : 9789264750203
Author : OECD
Publisher : OECD Publishing
Page : 220 pages
File Size : 24,77 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 : 33,6 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 : 206 pages
File Size : 48,93 MB
Release : 2018-12-05
Category :
ISBN : 9264309039
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 ...
Author : OECD
Publisher : OECD Publishing
Page : 274 pages
File Size : 37,73 MB
Release : 2022-11-30
Category :
ISBN : 9264903119
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.
Author : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 16,5 MB
Release : 2021-04-29
Category :
ISBN : 9264438181
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
Page : 38 pages
File Size : 49,62 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.