The document discusses tax trends in Luxembourg according to two OECD reports. It finds that Luxembourg's tax burden has increased slightly in recent years, though it remains below the OECD average. Luxembourg collects a higher proportion of taxes from corporate income, property, and social security than average, and a lower proportion from personal income and goods/services. Luxembourg's VAT revenues are below average as a percentage of total tax, and its standard VAT rate of 15% has not changed since 1992 and remains below the 19.1% OECD average. However, Luxembourg's VAT revenue ratio is far above average, suggesting its financial sector contributes to higher than expected VAT collections.