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European Association of Agricultural Economists >
2008 International Congress, August 26-29, 2008, Ghent, Belgium >
Please use this identifier to cite or link to this item:
http://purl.umn.edu/44183
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| Title: | Promoting Floriculture Using VAT Regulation |
| Authors: | Bunte, Frank H.J.
Lugt, J. van der
Kuiper, W. Erno |
| Keywords: | Flowers and plants
Economic policy evaluation
Value Added Tax (VAT) |
| Issue Date: | 2008 |
| Abstract: | In twelve EU countries, the lower VAT-tariff is
applied to flowers and plants in order to promote the production
and employment in floriculture. This paper assesses
whether the VAT-regulation for flowers and plants achieves
the goals set – promoting consumer demand and production
and employment in the ornamental supply chain - (effectiveness)
and at what cost (efficiency). The empirical results show
that the VAT-regulation for floriculture is effective, but not
very efficient. |
| URI: | http://purl.umn.edu/44183 |
| Institution/Association: | European Association of Agricultural Economists>2008 International Congress, August 26-29, 2008, Ghent, Belgium |
| Total Pages: | 8 |
| Collections: | 2008 International Congress, August 26-29, 2008, Ghent, Belgium
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