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  2. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    Value added tax or VAT, (in Italian Imposta sul valore aggiunto, or IVA) is a consumption tax charged at a standard rate of 22 percent, which came in on 1 July 2013 (previously 21 percent). The first reduced VAT rate (10 percent) applies to water supplies, passenger transport, admission to cultural and sports events, hotels, restaurants and ...

  3. The United Kingdom, no longer a member of the E.U., has a value-added tax of 20%. The U.S. still maintains an $11 billion trade surplus with Britain, according to the Census Bureau.

  4. Indirect tax - Wikipedia

    en.wikipedia.org/wiki/Indirect_tax

    An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax ...

  5. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in ...

  6. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    The Goods and Services Tax is a value-added tax of 10% on most goods and services sold in Australia. It was introduced by the Howard Government on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out the various state and territory taxes such as banking taxes, stamp duty and land value tax. While this ...

  7. Value-added tax in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax_in_the...

    It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994. VAT is levied on most goods and services provided by registered businesses in the UK and some goods and services imported from outside the UK. [2] The default VAT rate is the standard rate, 20% since 4 January 2011.

  8. Consumption tax - Wikipedia

    en.wikipedia.org/wiki/Consumption_tax

    A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka ...

  9. Value added - Wikipedia

    en.wikipedia.org/wiki/Value_added

    Value-added tax (VAT) is a tax on sales. It is assessed incrementally on a product or service at each stage of production and is intended to tax the value that is added by that production stage, as outlined above by unit value added.