Staff Publications

Staff Publications

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    'Staff publications' is the digital repository of Wageningen University & Research

    'Staff publications' contains references to publications authored by Wageningen University staff from 1976 onward.

    Publications authored by the staff of the Research Institutes are available from 1995 onwards.

    Full text documents are added when available. The database is updated daily and currently holds about 240,000 items, of which 72,000 in open access.

    We have a manual that explains all the features 

Record number 446169
Title Actueel in historisch perspectief: bedrijven en btw-regelingen
Author(s) Everdingen, W.H. van
Source Agri-monitor 2008 (2008)juni. - ISSN 1383-6455 - 1
Department(s) LEI SECT & OND - Prestatie en Perspectief Agrosectoren
Publication type Article in professional journal
Publication year 2008
Keyword(s) landbouwbedrijven - tuinbouwbedrijven - belastingen - belasting toegevoegde waarde - ondernemerschap - fiscaal beleid - farms - market gardens - taxes - value added tax - entrepreneurship - fiscal policy
Categories Agricultural Economics (General)
Abstract In de afgelopen 30 jaar is het aandeel bedrijven dat onder de btw-landbouwregeling valt geleidelijk afgenomen. Mede door wijzingen in de btw-tarieven van een aantal belangrijke producten zijn in de loop der jaren steeds meer agrariërs overgestapt naar de ‘normale’ ondernemersregeling.
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