文章基本信息

标题：Promoting Floriculture Using VAT Regulation
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作者：Bunte, Frank H.J. ; Lugt, J. van der ; Kuiper, W. Erno 等
期刊名称：Journal of Agribusiness
印刷版ISSN：0738-8950
出版年度：2008
期号：suppl
出版社：Journal of Agribusiness
摘要：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.
关键词：Flowers and plants;Economic policy evaluation;Value Added Tax (VAT)