Author: OECD
Publisher: OECD Publishing
ISBN: 9264264051
Category :
Languages : en
Pages : 194
Book Description
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264264051
Category :
Languages : en
Pages : 194
Book Description
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Publisher: OECD Publishing
ISBN: 9264264051
Category :
Languages : en
Pages : 194
Book Description
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Consumption Tax Trends
Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
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.
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
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
Author: OECD
Publisher: OECD Publishing
ISBN: 926446591X
Category :
Languages : en
Pages : 220
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.
Publisher: OECD Publishing
ISBN: 926446591X
Category :
Languages : en
Pages : 220
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 2014 VAT/GST and excise rates, trends and policy issues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223940
Category :
Languages : en
Pages : 180
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.
Publisher: OECD Publishing
ISBN: 9264223940
Category :
Languages : en
Pages : 180
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.
OECD Tourism Trends and Policies 2016
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245995
Category :
Languages : en
Pages : 388
Book Description
Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.
Publisher: OECD Publishing
ISBN: 9264245995
Category :
Languages : en
Pages : 388
Book Description
Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.
Consumption Tax Trends 2016
Author: Collectif
Publisher: OECD
ISBN: 9264270221
Category : Business & Economics
Languages : en
Pages : 254
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 describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
Publisher: OECD
ISBN: 9264270221
Category : Business & Economics
Languages : en
Pages : 254
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 describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
The Value Added Tax and Growth: Design Matters
Author: Mr.Santiago Acosta Ormaechea
Publisher: International Monetary Fund
ISBN: 149831418X
Category : Business & Economics
Languages : en
Pages : 38
Book Description
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.
Publisher: International Monetary Fund
ISBN: 149831418X
Category : Business & Economics
Languages : en
Pages : 38
Book Description
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.
International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
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).
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
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).
Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264309039
Category :
Languages : en
Pages : 206
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 ...
Publisher: OECD Publishing
ISBN: 9264309039
Category :
Languages : en
Pages : 206
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 ...
Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends
Author: OECD
Publisher: OECD Publishing
ISBN: 9264903119
Category :
Languages : en
Pages : 274
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.
Publisher: OECD Publishing
ISBN: 9264903119
Category :
Languages : en
Pages : 274
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.