Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264055681
Category :
Languages : en
Pages : 123

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Book Description
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.

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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264182187
Category :
Languages : en
Pages : 224

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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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264098143
Category :
Languages : en
Pages : 167

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Book Description
This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.

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.

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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9789264039476
Category :
Languages : en
Pages : 124

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Book Description
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.

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.

Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9403524243
Category : Law
Languages : en
Pages : 615

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Book Description
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Author: Michael Lang
Publisher: IBFD
ISBN: 908722060X
Category : Direct taxation
Languages : en
Pages : 1341

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Book Description
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.