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Promoting Floriculture Using VAT Regulation

Author

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

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.

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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    File URL: http://purl.umn.edu/44183
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    References listed on IDEAS

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    1. Olschewski, Roland & Benitez, Pablo C., 2005. "Secondary forests as temporary carbon sinks? The economic impact of accounting methods on reforestation projects in the tropics," Ecological Economics, Elsevier, vol. 55(3), pages 380-394, November.
    2. Michaelowa, Axel & Jotzo, Frank, 2005. "Transaction costs, institutional rigidities and the size of the clean development mechanism," Energy Policy, Elsevier, vol. 33(4), pages 511-523, March.
    3. Zeller, Manfred & Sharma, Manohar & Henry, Carla & Lapenu, Cecile, 2006. "An operational method for assessing the poverty outreach performance of development policies and projects: Results of case studies in Africa, Asia, and Latin America," World Development, Elsevier, vol. 34(3), pages 446-464, March.
    4. Diagne, Aliou & Zeller, Manfred, 2001. "Access to credit and its impact on welfare in Malawi:," Research reports 116, International Food Policy Research Institute (IFPRI).
    Full references (including those not matched with items on IDEAS)

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    Keywords

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

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