Trends in worldwide ict electricity consumption from 2007 to 2012 article pdf available in computer communications september 2014 with 2,710 reads how we measure reads. Relatively environmentally distortionary taxes such as individual income tax in blue line and corporate tax in red line are in a trend of reducing. An analysis of senator cardins progressive consumption. Oecd tax revenue by tax type as percentage of total. The tax base of such a tax is the money spent on consumption. R krever, designing and drafting vat laws for africa, in r krever ed, vat in africa pretoria university law press, 2008, 9, 27. While the update of the content of the internet database version is an ongoing activity, the pdf, and word versions currently available are snapshots of the internet database version as of december 2007. What has however changed is the composition of the consumption taxes. An alternative proposal for vat on consumption in greece. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the hallrabushka flat tax.
The united arab emirates claimed the highest corporate tax rate in 2012 55 percent, followed by the us 40 percent and japan 38. Italy oecd unweighted average revenue statistics 2014 italy. Consumption tax trends netherlands vat rate 2019 1. How to achieve growth and equityfriendly consolidation, oecd economics department working paper no. In 20, oecd and g20 countries, working together on an equal footing, adopted a 15point action plan to address beps. Analyze the static and especially dynamic sense of relation among. Please refer to the dataset final consumption expenditure of households, 2019 archive to access longer time series based on the methodology prior to the 2019 benchmark revisions.
As a destinationbased consumption tax, vat is better suited to addressing elements of this in comparison to corporate income tax cit. Consumption tax trends 2012 vat gst and excise rates. Consumption tax trends 2018 read online oecd ilibrary. This statistic represents the predicted natural gas consumption in the oecd europe region from 2015 to 2050. Vatgst and excise rates, trends and administration. In 2014, 164 nations imposed value added taxes, and the number is growing.
Vatgst and excise rates, trends and administration issues oecd publishing, paris, 2012, 65. Consumption tax trends 2016 highlights that vat revenues are the largest source of consumption tax revenues in the oecd, and have now reached an alltime high of 6. Consumption tax trends 2014 oecd reports published. Consumption tax trends provides information on value added tax goods and services tax vatgst and excise duty rates in oecd member countries. The oecd has now published the comments received on this discussion draft. Overview and current state of play eu vat action plan. It also contains information about indirect tax topics such as international aspects of vatgst developments and. Data on spain across agriculture,development,economy,education,energy,environment,finance,government,health,innovation and technology,jobs,society. Other countries have different variants of consumption tax usually labeling theirs as value added tax vat.
Addressing the tax challenges of the digital economy. It also contains information about international aspects of. Fiscal policy for development in latin america and. Oecd tax database 1st january 2019 vat revenue ratio the hungarian standard vat rate is 27. The study points out that consumption taxes including both taxes on general consumption and those on specific goods and services amounted to around 31% of total tax revenue in the oecd countries in 2012 and this percentage has remained approximately the same since 1975. Consumption tax trends 2012 read online oecd ilibrary. Oecd publishes public comments on the tax treaty treatment of termination payments on 25 june 20, the oecd released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. Download consumption tax trends 2012 vat gst and excise rates trends and administration issues or read online books in pdf, epub, tuebl, and mobi format. Pit are the largest source of tax revenues in oecd countries. Richard krever, designing and drafting vat laws for africa in r krever ed vat in africa pretoria university law press, pretoria, 2008 9, 27. Consumption tax trends 2012 guidelines for completing the tables delegates are asked to check andor complete the tables showing data as at 1 january 2012. Consumption tax trends 2012 vatgst and excise rates, trends and administration issues chinese version.
The oecd glossary of statistical terms may be downloaded directly to your computer as either a pdf or word file. Click download or read online button to get consumption tax trends 2012 vat gst and excise rates trends and administration issues book now. Pdf trends in worldwide ict electricity consumption from. This should lower uncertainties concerning the use of first and second generation biofuels over the first part of the projection period. Driving global tax policy change a threeyear scorecard page 6 tax policy trends and what they mean for malta after the last crisis. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages and motor vehicles. Relevance of the oecd international vatgst guidelines for. Total tax revenue equaled 24 percent of gross domestic. The oecd has estimates of 2009 health spending for all 21 countries in our sample. Oecd tax database 1st january 2019 vat revenue ratio the dutch standard vat rate is 21. Consumption taxes are usually indirect, such as a sales tax or a valueadded tax. A consumption tax is a tax on the purchase of a good or service.
Energy information administration eia, presents longterm projections of energy supply, demand, and prices through 2035, based on results from eias national energy modeling system nems. In 2025, this was forecasted to reach around 51 kilograms per capita. It also contains information about international aspects of vatgst developments and the efficiency of this tax. The annual energy outlook 2012 aeo2012, prepared by the u. Shifting the balance from direct to indirect taxes. However, there are a number of issues creating ongoing and in some cases significant uncertainty, distortion of competition, and revenue loss.
Overall in the overall in the oecd, sscs and payroll taxes accounted for 27. The oecd in late 2014 conducted a study on the consumption trends of oecd countries. Consumption tax trends 2014 italy vat share of total tax revenues the oecds biennial consumption tax trends report found that vat revenues in italy accounted for. Consumption tax trends provides information on value added taxgoods and services tax vatgst and excise duty rates in oecd member countries. The latest oecd consumption tax trends data show that the uk levies one of the. This site is like a library, use search box in the. A consumption tax is a tax levied on consumption spending on goods and services. President bush has identified tax reform as a top priority, calling for a tax system that is progrowth, easy. Consumption tax trends 2012 vatgst and excise rates, trends and administration issues consumption tax trends provides information on value added taxgoods and services tax vatgst and excise duty rates in oecd member countries.
Others may prefer health consumption to other kinds of consumption. Oecd 2010b oecd 2010a different years between 2004 and 2008 oecd 2010a broad base low rate oecd 2010b tax expenditures in oecd countries source. Oecd s dissemination platform for all published content books, serials and statistics. It also contains information about indirect tax topics. Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, beps, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing. The valueadded tax vata type of general consumption tax collected in stagesis the main source of consumption tax reve. Please note that the following tables should not be completed by delegates.
In 2019, the poultry consumption per capita in malaysia was approximately 49 kilograms. Taxing wages in latin america, consumption tax trends in latin america, and other tax indicatorsmeasures for lac effective tax rates on labour, capital and consumption, often used to assess and guide tax policy, could be delivered. Data and research on consumption tax including indirect tax topics such as value added tax vat, goods and services tax gst, consumption taxes provisions, motor vehicles, tobacco and alcohol. In 2030, it is estimated that around 18 trillion cubic feet of natural gas will be. An alternative proposal for vat on consumption in greece it is well established that a reduction in consumption vat rates during an economic crisis, followed by the introduction of a single vat rate rather than multiple rates, may significantly increase tax revenues through improved collectability of vat due to increased consumption as well as. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages. Oecd tax database 1st january 2019 vat revenue ratio the australian standard gst rate is 10. Consumption tax trends 2012 vatgst and excise rates, trends and administration issues consumption tax trends provides information on value added tax goods and services tax vatgst and excise duty rates in oecd member countries. Oecd tax database 1st january 2019 vat revenue ratio the spanish standard vat rate is 21. Vatgst and excise rates, trends and administration issues oecd publishing, paris, 2012 49. Please note that oecd reference year from 2010 to 2015 changed on tuesday 3rd of december, 2019. Energy efficiency policies implementation a world wide. Alan garner p roposals for fundamental reform of the federal tax code are receiving increased attention in the business press and among economic analysts and policymakers.
The current duty rate levied on a standard bottle of table wine is around 32% higher in real terms than the rate set in 1995. Consumption tax trends 2012 vatgst and excise rates, trends and administration issues. Gross domestic product gdp, us dollarscapita, 2018. In fact, however, the differences in the ratio of health spending to gdp are comparatively small among the other rich countries in our sample. Oecd publishes latest study on consumption tax trends. Uk levying one of the highest tax burdens on alcohol among oecd countries. Low growth since 2000 in europe and asia oecd because of policies, as well as at. Consumption tax trends 2014 vat gst and excise rates. A value added tax vat is a tax on all goods and services at all business stages of production. Trends in major national tax revenue consumption tax in green line hikes a little step by step in accordance with the increase of vat rate and is expected to continue this trend. Oecdg20 base erosion and profit shifting project addressing the tax challenges of the digital economy addressing base erosion and profit shifting is a key priority of governments around the globe. Consumption taxes can take the form of sales taxes, tariffs, excise, and other taxes on.
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