An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market
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DOI: 10.1515/rle-2014-0023
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More about this item
Keywords
computable general equilibrium modeling; emission trading; reverse charge; value-added tax fraud; welfare;All these keywords.
JEL classification:
- C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
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