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Promoting Floriculture Using VAT Regulation


  • Bunte, Frank H.J.
  • Lugt, J. van der
  • Kuiper, W. Erno


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.

Suggested Citation

  • Bunte, Frank H.J. & Lugt, J. van der & Kuiper, W. Erno, 2008. "Promoting Floriculture Using VAT Regulation," 2008 International Congress, August 26-29, 2008, Ghent, Belgium 44183, European Association of Agricultural Economists.
  • Handle: RePEc:ags:eaae08:44183

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    Flowers and plants; Economic policy evaluation; Value Added Tax (VAT); Marketing;

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