Consumption Tax Trends 2001 [electronic resource] : VAT/GST, Excise and Environmental Taxes
Publishing, OECD.
Organisation for Economic Co-operation and Development StaffCorporate Author
Paris : Organisation for Economic Co-operation and Development,
2001.
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.
Description based upon print version of record.
Foreword; Table of contents; Chapter 1. Introduction; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Tax (Yield, Rates and Structure); Chapter 4. Selective Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. Environmentally Related Taxes; Chapter 7. Electronic Commerce and Consumption Taxes; Chapter 8. The New GST in Australia
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.
Spendings tax -- OECD countries -- Periodicals.
Taxation of articles of consumption -- OECD countries -- Periodicals.
Value-added tax -- OECD countries -- Periodicals.
Consumption tax trends