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GTAP Data Bases: What is the difference between commodity taxes vs. indirect taxes?

Commodity taxes represent a combination of value added taxes (VAT) and consumption taxes, for example the consumption taxes on beer or tobacco. Note that VAT deductions are netted out from VAT payments, so that VAT recorded on sales for intermediate usage is typically zero.

Indirect taxes are any non-product taxes paid by enterprises. Examples include payroll tax, property taxes, motor vehicle taxes, and business licenses. It does not include excise tax, which is a commodity tax.