Consumption tax trends. VAT/GST and excise rates, trends and administration issues

This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption. The issues reviewed include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage. An annex provides data on the structure of revenues from environmentally related taxes.