Effect of VAT rate reduction for fruits and vegetables on prices in Latvia: ex-post analysis
Latvia reduced Value Added Tax (VAT) rate for some fresh fruits and vegetables in 2018. The reduced VAT rate is set at 5%, while the standard VAT rate in the country is 21%. The rate was reduced for a 3-year period, during which it is intended to assess the impacts of the policy and to decide whethe...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Estonian Academic Agricultural Society
2019-06-01
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| Series: | Agraarteadus |
| Subjects: | |
| Online Access: |
http://agrt.emu.ee/pdf/2019_1_nipers.pdf
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