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Sign Up [1] For a detailed description of international consumption taxes, see Daniel Bunn, Cristina Enache, and Ulrik Boesen, Consumption TaxA consumption tax is typically levied on the purchase of goods or services and is paid directly or indirectly by the consumer in the form of retail sales taxes, excise taxes, tariffs, value-added taxes (VAT), or income taxes where all savings are tax-deductible