This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.

Introduction
Summary
Chapter 1. Taxing Consumption
Chapter 2. Consumption Tax Topics
-Value Added Taxes
--Spread of VAT
--Developments in the Cross-Border Trade Area
--The Development of International VAT/GST Guidelines
--Improving VAT Efficiency
--Tackling VAT Fraud
-Excise Taxes
Chapter 3. Value Added Taxes Yield, Rates, and Structure
Chapter 4. Selected Excise Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. Application of Value Added Taxes in three Non-OECD Economies: China, Russia, and India
Annex 1. Exchange Rates PPP 2006
Anenx 2. Countries with VAT (2008)