asked the Minister for Finance what countries, members of (a) E.E.C., (b) O.E.E.C., (c) O.E.C.D. and (d) U.N. (so far as he is aware), operate any form of sales tax, and in each case whether it is a single stage or multiple stage tax.
Ceisteanna—Questions. Oral Answers. - Operation of Sales Tax.
14.
The information available in my Department in relation to countries operating sales taxes is set out in a statement which, with the permission of the Ceann Comhairle, I propose to circulate with the Official Report.
Following is the statement:
Countries which operate sales taxes.
(a) Countries which are members of E.E.C.:
|
Type of sales tax |
||
|
France |
Single stage (“Value-Added” Tax). |
|
|
Belgium |
Multiple stage. |
|
|
Germany |
do. |
|
|
Italy |
do. |
|
|
Luxembourg |
do. |
|
|
Netherlands |
do. |
|
|
Greece (Associate Member) |
Single stage with some multiple taxation. |
(b) See under (c). (O.E.E.C. was re-constituted as O.E.C.D. with effect from the 1st October, 1961.)
(c) Countries which are members of O.E.C.D. and not members of E.E.C.:
|
Type of sales tax |
||
|
Great Britain |
Single stage. |
|
|
Switzerland |
do. |
|
|
Sweden |
do. |
|
|
Norway |
do. |
|
|
Turkey |
do. |
|
|
United States |
Single stage (in certain States). |
|
|
Canada |
Single stage at Federal Government level and in the Provinces. |
|
|
Austria |
Multiple stage. |
(d) Certain countries not mentioned at (a) and (c) above which are members of U.N.:
|
Type of sales tax |
||
|
India |
Single stage or multiple stage (in certain States). |
|
|
Pakistan |
Single stage. |
|
|
Indonesia |
do. |
|
|
The Philippines |
do. |
|
|
Cuba |
do. |
|
|
Argentina |
do. |
|
|
Chile |
do. |
|
|
Brazil |
Single stage at Federal Government level; mainly multiple stage at State level. |
|
|
Uruguay |
Basically single stage, with some multiple taxation. |
|
|
Finland |
Single stage. |
|
|
Australia |
do. |
|
|
New Zealand |
do. |
|
|
Mexico |
Multiple stage. |