Oecd Organisation for Economic Co-operation and Development

Consumption Tax Trends 2012: Vat / Gst and Excise Rates, Trends and Administration Issues Oecd Organisation for Economic Co-operation and Development [2012 Ed.] edition

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 in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of 2012 Edition will look into ""Value Added Taxes in Federal Countries"".  

Table of Content :

Introduction
Consumption tax trends 2012 Summary
Tendances des impôts sur la consommation 2012 Synthèse
Chapter 1. Taxing consumption
-Introduction
-Consumption taxes
-General consumption taxes
-Consumption taxes on specific goods and services
-Bibliography
Chapter 2. Consumption tax topics
-Introduction
-Value added taxes
-Excise taxes
-Bibliography
Chapter 3. Value added taxes yield, rates and structure
-Introduction
-Importance of, and trends in, general consumption taxes
-Key features of the VAT systems
-Bibliography
Chapter 4. Measuring performance of VAT: The VAT Revenue Ratio
-Introduction
-What does the VRR measure?
-Calculation method
-Bibliography
Chapter 5. Selected excise duties in OECD member countries
-Introduction
-Alcoholic beverages
-Mineral oil products
-Tobacco products
-Bibliography
Chapter 6. Taxing vehicles
-Introduction
-Car taxation and polluting emissions
-Place of taxation
-Taxes on sale and registration of motor vehicles
-Taxes on use of motor vehicles
Chapter 7.VAT and GST systems in federal countries
-Introduction
-The economic weight of VAT
-Federal or state jurisdiction
-Relations between the Federal and the State level
-Relations between the States with respect to inter-State trade
-How to implement a reform towards a common VAT base?
-Conclusion
-Bibliography
-Annex 7. A1. Canada
-Annex 7. A2. India
-Annex 7. A3. Brazil
Annex 1. Exchange rates PPP 2011
Annex 2. International overview of general turnover taxes and tax rates