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 2008-11-12 with total page 123 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.
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 220 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.
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 2012-11-13 with total page 224 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.
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 167 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.
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
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 124 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.
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.
Download or read book Virtues and Fallacies of VAT An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book Ethics in Fiscal Administration written by Angela Pool-Funai and published by Routledge. This book was released on 2018-05-11 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.
Download or read book OECD Economic Surveys Germany 2010 written by OECD and published by OECD Publishing. This book was released on 2010-03-26 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2010 edition of OECD's periodic survey of the German economy includes chapters covering emerging from the crisis, facilitating structural change and preventing long-term unemployment, bringing public finances back to a sustainable path, lessons ...
Download or read book Cross border Consumption Taxation of Digital Supplies written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
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 206 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 ...
Download or read book Critical Issues in Environmental Taxation written by Claudia Dias Soares and published by Oxford University Press. This book was released on 2010-10-07 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Preliminary drafts of the articles were previously presented at the Third Annual Global Conference on Environmental Taxation : Issues, Experience, and Potential which was held on April 12-13, 2002 in Woodstock, Vermont, U.S.A."--Preface, p. vii, v. 1.
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.
Download or read book OECD Annual Report 2009 written by OECD and published by OECD Publishing. This book was released on 2009-08-31 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD has faced many challenges in the last 50 years, but perhaps none as great as the current global crisis. Response to the crisis has been swift and massive. But despite some cautious optimism, the immediate future does not offer much relief. The global economic system must undergo many structural changes if we are to avoid a repetition of this scenario. The job ahead is substantial and requires great perseverance. This is a key feature of the OECD , which has consistently worked with governments with a long-term view, to address structural problems through enhanced global co-operation. The crisis has left virtually no area of policy making untouched. It has brought many long-simmering issues, such as tax evasion, income inequality, good governance and competition issues, back to the centre stage. But other substantive, medium and long-term matters, such as climate change and poverty reduction, which were at the forefront of most government agendas only one year ago, are adding to the sense of urgency. This crisis presents opportunities as well as challenges, and the OECD is seizing these opportunities to formulate policies that will lead to a stronger, cleaner, fairer world economy. Over the past year, the OECD has pressed for a "stronger" world economy through its work in areas such as regulation; governance; trade (especially Doha); investment and competition; and, of course, developing policies for sustainable growth. Work on anticorruption, corporate governance and tax evasion has sought to restore trust in globalisation by making it "cleaner". So has, literally, our work on environment and climate change, another face of "cleaner". Finally, our work on employment and social inclusion, education, health care and economic development is key to developing a "fairer", more participative world economy. The OECD is the global standard setter in many of these fields. It helps governments to determine where policy changes are needed and how governments can implement those reforms. It is not surprising that the focus of much of this year's Annual Report is on the Organisation's analysis of and response to the crisis. The OECD 's unique ability to address the complex nature of the global crisis, which affects virtually every aspect of policy making, is presented and developed in the pages that follow. We will continue working with member and non-member countries, as well as with other international organisations, to establish the basis for a better world economy.
