Promoting Floriculture Using VAT Regulation
AbstractIn 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.
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Bibliographic InfoPaper provided by European Association of Agricultural Economists in its series 2008 International Congress, August 26-29, 2008, Ghent, Belgium with number 44183.
Date of creation: 2008
Date of revision:
Flowers and plants; Economic policy evaluation; Value Added Tax (VAT); Marketing;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2008-11-25 (All new papers)
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