Promoting Floriculture Using VAT Regulation

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

No 44183, 2008 International Congress, August 26-29, 2008, Ghent, Belgium from European Association of Agricultural Economists

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.

Keywords: Marketing (search for similar items in EconPapers)
Pages: 8
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ags:eaae08:44183

DOI: 10.22004/ag.econ.44183

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