Acknowledgements are due to the delegates of the Working Party No.9 on Consumption Taxes for having completed and updated the tables for this publication. The author would also like to thank Professor Walter Hellerstein (Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law, University of Georgia) for his input on the US sales taxes and the experts who have helped in developing the tables on alcohol and tobacco taxes: Julia Altamirano Santibañez (Chile), Veli Auvinen (Finland), Michael Hughes (Australia), Stephen Kent (United Kingdom), Eadaoin O’Donovan (European Commission), Anne-Marie Perucic (World Heal Organization), Fabien Pezennec (France) and Hernán Sanchez Castillo (Colombia). Author’s thanks also go to Alexandre Bizeul and Pedro Carvalho (International Energy Agency) for their assistance with fuel taxes.
The author would also like to thank Kurt Van Dender (Head, Tax Policy and Statistics Division ad interim); Piet Battiau (Head, Consumption Taxes Unit), Alexander Pick (Head, Statistical Analysis Unit); Eduardo Jiménez, Emmanuelle Modica, Nicolás Miranda, Jonas Teusch and Dirk Röttgers for their critical input. Michael Sharratt’s help with graphs, Karena Garnier’s support for page setting and Carrie Tyler’s and Natalie Lagorce’s assistance with the publication process and communications are also gratefully acknowledged.