THE CAROUSEL VALUE-ADDED TAX FRAUD IN THE EUROPEAN EMISSION TRADING SYSTEM

Risultato della ricerca: Book

Abstract

n this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP database to evaluate the economy-wide and terms of trade effects. The policy test has been designed for five European countries: Belgium, France, Germany, Italy, Netherlands and the United Kingdom. According to our findings, the legislative measures aimed to remove the VAT fraud in the European Emission Trading System will have positive effects in terms of GDP and welfare in the selected EU Member States.
Lingua originaleEnglish
EditoreFondazione ENI Enrico Mattei
Numero di pagine27
Stato di pubblicazionePublished - 2012

Serie di pubblicazioni

NomeNOTE DI LAVORO DELLA FONDAZIONE ENI ENRICO MATTEI

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  • Cita questo

    Berrittella, M. (2012). THE CAROUSEL VALUE-ADDED TAX FRAUD IN THE EUROPEAN EMISSION TRADING SYSTEM. (NOTE DI LAVORO DELLA FONDAZIONE ENI ENRICO MATTEI). Fondazione ENI Enrico Mattei.