Promoting Floriculture Using VAT Regulation

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.


Subject(s):
Issue Date:
2008
Publication Type:
Conference Paper/ Presentation
Record Identifier:
http://ageconsearch.umn.edu/record/44183
PURL Identifier:
http://purl.umn.edu/44183
Total Pages:
8




 Record created 2017-04-01, last modified 2018-01-22

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