Tax policy & data / Working reference
Consumption Tax Trends 2024
Comparative material on VAT/GST and excise systems, their design features and consumption-tax trends.
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The T&M reading note
Why it deserves your time
Provides a wider reference point for analysing indirect-tax design and revenue performance.
A suggested 15-minute first pass
Where to begin
- Start with the main consumption-tax trends.
- Explore VAT/GST design and country notes.
- Check the date attached to rates and indicators.
Read this edition in context
An edition-specific comparative reference, not a live register of current tax rates.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13