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 496745
Title Auswirkungen der Erhöhung des Mehrwertsteuersatzes für Zierpflanzenerzeugnisse : Situation im Jahr 2015
Author(s) Bunte, F.; Galen, M.A. van
Source LEI Wageningen UR (Rapport / LEI Wageningen UR 2015-103) - ISBN 9789086157167 - 25
Department(s) Consumer and Chain
Publication type Research report
Publication year 2015
Keyword(s) ornamental horticulture - value added tax - change - effects - turnover - economic evaluation - employment - european union - netherlands - sierteelt - belasting toegevoegde waarde - verandering - effecten - omzet - economische evaluatie - werkgelegenheid - europese unie - nederland
Categories Agricultural Economics (General) / Horticulture
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.
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