French
Online Bookshop Home
www.oecd.org
https://twitter.com/OECD_Pubs   http://www.facebook.com/OECDPublications   http://www.youtube.com/oecdilibrary   http://www.linkedin.com/groups/OECD-Publications-4645871  
Login  |   Your account  |   Bookshelf  |   View Shopping Basket Help
Search  for   in    Go
  Search Tips   •   Advanced Search
You are in > OECD Bookshop > Publication Page
Back
Consumption Tax Trends 2001
VAT/GST, Excise and Environmental Taxes
OECD Publishing , Publication date:  13 Dec 2001
Pages: 80 , Language: English
Version: E-book (PDF Format)
ISBN: 9789264195707 , OECD Code: 232001111E1
Price:   €30 | $42 | £27 | ¥3900 | MXN540
Availability: Available
Add to basket Look inside Email-it    
Other languages:  French (Available)
Superseded by: Consumption Tax Trends 2012 - VAT/GST and Excise Rates, Trends and Administration Issues - (Available)
Other Versions:  Print - Paperback
Related titles
<
>
Details
Frequency: Biennial   Electronic format: Acrobat PDF
Description
This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries. It also provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress.
Table of contents:

Chapter 1. Introduction
Chapter 2. Consumption Tax Topics
-Value Added Tax
--Tax Reform and Consumption Tax in Australia
--Reinforcing Neutrality
--Electronic Commerce: Progress in Implementing the Ottawa Taxation Framework Conditions
-Tax Administration
Chapter 3. Value Added Tax (Yield, Rates, and Structure)
Chapter 4. Selective Excise Duties in OECD Member Countries
-Introduction
-Alcoholic Beverages
-Mineral Oil Products
-Tobacco Products
Chapter 5. Taxing Vehicles
-Introduction
-Contrasting Vehicle Taxes
-Links with Other Policy Areas
Chapter 6. Environmentally Related Taxes
-Revenues from Environmentally Related Taxes
-Auomotive Fuels and Light Fuel Oil Taxes
-Other Energy Taxes
-Carbon Taxes
-Energy and Carbon Tax Rebates and Exemptions
-Motor Vehicle Taxes
-Waste and Packaging Taxes
-Other Environmentally Related Taxes
Chapter 7. Electronic Commerce and Consumption Taxes
-Introduction
-The Growth of E-Commerce
-Ottrawa Taxation Framework Conditions
-The Proprosed Guidelines
-Areas for Further Work
Chapter 8. The New GST in Australia
-Overview of the GST
-Administration
-Transition
Back Back to top