Author : OECD
Publisher : OECD Publishing
Page : 220 pages
File Size : 26,77 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 : 12,14 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 : 33,78 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 : 651 pages
File Size : 37,32 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 :
Publisher :
Page : pages
File Size : 45,67 MB
Release : 2020
Category :
ISBN : 9789264874824
Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
Page : 38 pages
File Size : 43,65 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 : OECD Publishing
Page : 180 pages
File Size : 21,70 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 : 355 pages
File Size : 44,10 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 38,14 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 : Ms.Dora Benedek
Publisher : International Monetary Fund
Page : 41 pages
File Size : 33,65 MB
Release : 2015-09-30
Category : Business & Economics
ISBN : 1513586351
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
