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- W1557608786 abstract "Summary 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." @default.
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- W1557608786 date "2008-01-01" @default.
- W1557608786 modified "2023-09-27" @default.
- W1557608786 title "Promoting Floriculture Using VAT Regulation" @default.
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- W1557608786 doi "https://doi.org/10.22004/ag.econ.44183" @default.
- W1557608786 hasPublicationYear "2008" @default.
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