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.

Introduction
Chapter 1. Taxing Consumption
Chapter 2. Consumption Tax Topics
Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates, and Structures
Chapter 4. Selected Excise Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. Globalisation of Services and Intangibles: The Consumption Tax Challenge
Chapter 7. Financial Services - Emerging Approaches to a Perennial Problem
Chapter 8. Reducing VAT Revenue Leakage: Improved Approaches Are Needed in Many Countries
Annex 1. Table of Exchange Rates
Annex 2. Guidelines on E-Commerce and Consumption Tax Guidance Series
Annex 3. Environmentally Related Taxes