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.VAT on trade in goods is levied by the States while VAT on services is levied by the Central Government. Each State ... However, distributors cannot offset the tax against the payment of State VAT and so it becomes effectively an excise tax.
|Title||:||Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues|
|Publisher||:||OECD Publishing - 2008-11-12|