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.
|Date of creation:||2008|
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