Bunte, Frank H.J.; Lugt, J. van der; Kuiper, W. Erno - European Association of Agricultural Economists - EAAE - 2008
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...