Consumption Tax Trends 2004

"VAT/GST and Excise Rates, Trends and Administration Issues"

DOI:https://dx.doi.org/10.1787/ctt-2004-en

Reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, consumption taxation. The issues examined include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage.



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