摘要：In twelve EU countries, the lower VAT-tariff is applied to flowers and plants in order to promote the production and employment in floriculture. This paper assesses whether the VAT-regulation for flowers and plants achieves the goals set – promoting consumer demand and production and employment in the ornamental supply chain - (effectiveness) and at what cost (efficiency). The empirical results show that the VAT-regulation for floriculture is effective, but not very efficient.
关键词：Flowers and plants;Economic policy evaluation;Value Added Tax (VAT)
