Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264264051
Total Pages : 192 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues by : OECD

Download or read book Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Consumption Tax Trends 2016

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Author :
Publisher : OECD
ISBN 13 : 9264270221
Total Pages : 189 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2016 by : Collectif

Download or read book Consumption Tax Trends 2016 written by Collectif and published by OECD. This book was released on 2016-11-30 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 926446591X
Total Pages : 215 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues by : OECD

Download or read book Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264223940
Total Pages : 180 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues by : OECD

Download or read book Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264309039
Total Pages : 204 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues by : OECD

Download or read book Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2018-12-05 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also ...

Consumption Tax Trends 2010 VAT/GST and Excise Rates, Trends and Administration Issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264098143
Total Pages : 164 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Consumption Tax Trends 2010 VAT/GST and Excise Rates, Trends and Administration Issues by : OECD

Download or read book Consumption Tax Trends 2010 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2011-03-16 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.

Consumption Tax Trends 2014

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Author :
Publisher :
ISBN 13 : 9789264223936
Total Pages : 176 pages
Book Rating : 4.2/5 (239 download)

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Book Synopsis Consumption Tax Trends 2014 by : Oecd

Download or read book Consumption Tax Trends 2014 written by Oecd and published by . This book was released on 2014-12-10 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues"

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264014187
Total Pages : 121 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues" by : OECD

Download or read book Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues" written by OECD and published by OECD Publishing. This book was released on 2006-06-08 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.

The Value Added Tax and Growth: Design Matters

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Author :
Publisher : International Monetary Fund
ISBN 13 : 149831418X
Total Pages : 38 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis The Value Added Tax and Growth: Design Matters by : Mr.Santiago Acosta Ormaechea

Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.

VAT/GST and Excise Rates, Trends and Policy Issues

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Author :
Publisher :
ISBN 13 : 9789264750203
Total Pages : pages
Book Rating : 4.7/5 (52 download)

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Book Synopsis VAT/GST and Excise Rates, Trends and Policy Issues by :

Download or read book VAT/GST and Excise Rates, Trends and Policy Issues written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9789264181380
Total Pages : 220 pages
Book Rating : 4.1/5 (813 download)

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Book Synopsis Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues by : OECD

Download or read book Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2012-12-14 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues"

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Author :
Publisher : OECD Publishing
ISBN 13 : 9789264014176
Total Pages : 124 pages
Book Rating : 4.0/5 (141 download)

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Book Synopsis Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues" by : OECD

Download or read book Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues" written by OECD and published by OECD Publishing. This book was released on 2006-06-16 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.

Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues (Chinese version)

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264257640
Total Pages : pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues (Chinese version) by : OECD

Download or read book Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues (Chinese version) written by OECD and published by OECD Publishing. This book was released on 2016-05-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9789264039476
Total Pages : 120 pages
Book Rating : 4.0/5 (394 download)

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Book Synopsis Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues by : OECD

Download or read book Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2008-12-05 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.

International VAT/GST Guidelines

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Author :
Publisher : OECD
ISBN 13 : 9264271465
Total Pages : 116 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis International VAT/GST Guidelines by : Collectif

Download or read book International VAT/GST Guidelines written by Collectif and published by OECD. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Rethinking Investment Incentives

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Author :
Publisher : Columbia University Press
ISBN 13 : 0231541643
Total Pages : 369 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis Rethinking Investment Incentives by : Ana Teresa Tavares-Lehmann

Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

Taxing Telecommunications in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484324986
Total Pages : 42 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Taxing Telecommunications in Developing Countries by : Ms.Thornton Matheson

Download or read book Taxing Telecommunications in Developing Countries written by Ms.Thornton Matheson and published by International Monetary Fund. This book was released on 2017-11-15 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.