Consumption tax revenues decreased slightly in 2020 to 9.9% of GDP in OECD countries on average, down from 10.0% in 2019 and 10.2% in 2018. The overall share of consumption taxes in total tax revenue decreased to 30.0% in 2020, compared to 30.6% in 2019 and 30.8% in 2018. This decline is mainly attributable to the continuously decreasing importance of taxes on specific goods and services (mostly on tobacco, alcoholic drinks and fuels, as well as some environment-related taxes) as a share of total taxation in OECD countries, on average. Value added taxes (VAT) produced 20.2% of total taxes in OECD countries on average in 2020. This makes VAT by far the main category of consumption taxes, generating almost three times as much tax revenue as excise duties that form the bulk of taxes on specific goods and services, accounting for 6.9% of total tax revenues in 2020 on average.

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