Promoting Floriculture Using VAT Regulation
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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.