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The Carousel Value-added Tax Fraud in the European Emission Trading System

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  • Maria Berrittella

    (Dipartimento di Scienze Economiche, Aziendali e Finanziarie, Università degli Studi di Palermo)

  • Filippo Alessandro Cimino

    (Facoltà di Scienze Economiche e Giuridiche, Università Kore di Enna)

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    Abstract

    In 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.

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    Bibliographic Info

    Paper provided by Fondazione Eni Enrico Mattei in its series Working Papers with number 2012.75.

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    Date of creation: Oct 2012
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    Handle: RePEc:fem:femwpa:2012.75

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    Related research

    Keywords: Domestic Emission Trading; General Equilibrium Analysis; Legislative Measures; Value-added Tax Fraud; Welfare;

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    1. Nijkamp, Peter & Wang, Shunli & Kremers, Hans, 2005. "Modeling the impacts of international climate change policies in a CGE context: The use of the GTAP-E model," Economic Modelling, Elsevier, vol. 22(6), pages 955-974, December.
    2. Burniaux, Jean-Marc & Truong Truong, 2002. "GTAP-E: An Energy-Environmental Version of the GTAP Model," GTAP Technical Papers 923, Center for Global Trade Analysis, Department of Agricultural Economics, Purdue University.
    3. Dagoumas, A.S. & Papagiannis, G.K. & Dokopoulos, P.S., 2006. "An economic assessment of the Kyoto Protocol application," Energy Policy, Elsevier, vol. 34(1), pages 26-39, January.
    4. Claudia Kemfert & Michael Kohlhaas & Truong P. Truong & Artem Protsenko, 2005. "The Environmental and Economic Effects of European Emissions Trading," Discussion Papers of DIW Berlin 533, DIW Berlin, German Institute for Economic Research.
    5. McDougall, Robert & Alla Golub, 2007. "GTAP-E: A Revised Energy-Environmental Version of the GTAP Model," GTAP Research Memoranda 2959, Center for Global Trade Analysis, Department of Agricultural Economics, Purdue University.
    6. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550.
    7. Alfred Endres & Cornelia Ohl, 2005. "Kyoto, Europe?—An Economic Evaluation of the European Emission Trading Directive," European Journal of Law and Economics, Springer, vol. 19(1), pages 17-39, January.
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