This paper evaluates the impact of a possible rise of the VAT rate applied to ornamentals on turnover and employment in the ornamental supply chain. The lower VAT rate is currently applied to flowers and plants in 13 EU member states. The current study considers two scenarios: 1. application of the general (high) tariff to ornamentals in the Netherlands; 2. application of the general tariff in all 13 members where the general tariff is not applied to at this momnet.
|Place of Publication||The Hague|
|Number of pages||20|
|Publication status||Published - 2010|
|Name||LEI report : Research area Markets & chains|
- plant products