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.

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Record number 405765
Title Reduced VAT rates for flowers and plants : situation 2010
Author(s) Bunte, F.H.J.; Poel, N. van der
Source The Hague : LEI (LEI report : Research area Markets & chains ) - 20
Department(s) LEI MARKT & K - Ketenprestaties
Business Economics
Publication type Research report
Publication year 2010
Keyword(s) bloemen - plantaardige producten - marketing - tarieven - belastingen - handel - nederland - flowers - plant products - marketing - tariffs - taxes - trade - netherlands
Categories Marketing Types
Abstract 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.
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