Effects of increased VAT rates for ornamentals: situation 2015

F. Bunte, M.A. van Galen

Research output: Book/ReportReportProfessional

Abstract

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 languageEnglish
PublisherLEI Wageningen UR
Number of pages23
ISBN (Print)9789086157174
Publication statusPublished - Sep 2015

Publication series

NameReport / LEI Wageningen UR
No.2015-103

Keywords

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

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    Bunte, F., & van Galen, M. A. (2015). Effects of increased VAT rates for ornamentals: situation 2015. (Report / LEI Wageningen UR; No. 2015-103). LEI Wageningen UR. https://edepot.wur.nl/368697