Consumption Tax Trends : VAT/GST and excise rates, trends and administration issues : 2004 Edition

How do governments increase revenues without raising income taxes? General consumption taxes, especially those based on value added, are being increasingly used. But there is no evidence of a general shift from income to consumption taxes instead, VAT has tended to replace other indirect taxes. This study charts the rise of VAT since 1965, looks at differences included in the tax base, and considers the problems encountered in administering the tax.