Effecten van verhoging btw-tarief voor sierteeltproducten: situatie 2015

F.H.J. Bunte, M.A. van Galen

Research output: Book/ReportReportProfessional


This report evaluates the effects of a possible application of the general VAT rate to ornamentals on turnover and employment in the Dutch and European ornamental supply chain. The effects are calculated for the scenario in which the Netherlands decide to apply the general VAT rate and the scenario in which all member states of the European Union (EU) decide to apply the general VAT rate. In 2015, the lower VAT rate is applied to ornamentals in 13 EU member states. The effects are measured using the Hortus model of LEI Wageningen UR, which models demand and supply in European horticulture.
Original languageDutch
Place of PublicationWageningen
Number of pages25
ISBN (Print)9789086157167
Publication statusPublished - 2015

Publication series

NameLEI rapport


  • ornamental horticulture
  • value added tax
  • change
  • effects
  • turnover
  • economic evaluation
  • employment
  • european union
  • netherlands

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