Consumption Tax Trends

Consumption Tax Trends PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 84

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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

Consumption Tax Trends PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 84

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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 2014

Consumption Tax Trends 2014 PDF Author: Oecd
Publisher:
ISBN: 9789264223936
Category : Business & Economics
Languages : en
Pages : 176

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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 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.

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264223940
Category :
Languages : en
Pages : 180

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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.

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926446591X
Category :
Languages : en
Pages : 220

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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 2016 VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264264051
Category :
Languages : en
Pages : 194

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Book Description
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264232346
Category :
Languages : en
Pages : 384

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Book Description
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters PDF Author: Mr.Santiago Acosta Ormaechea
Publisher: International Monetary Fund
ISBN: 149831418X
Category : Business & Economics
Languages : en
Pages : 38

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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.

Rethinking Investment Incentives

Rethinking Investment Incentives PDF Author: Ana Teresa Tavares-Lehmann
Publisher: Columbia University Press
ISBN: 0231541643
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

Progressive Consumption Taxation

Progressive Consumption Taxation PDF Author: Robert Carroll
Publisher: Rowman & Littlefield
ISBN: 0844743941
Category : Business & Economics
Languages : en
Pages : 224

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Book Description
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

The Rise of the Value-Added Tax

The Rise of the Value-Added Tax PDF Author: Kathryn James
Publisher: Cambridge University Press
ISBN: 110704412X
Category : Business & Economics
Languages : en
Pages : 495

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Book Description
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.