IDEAS home Printed from https://ideas.repec.org/p/ags/feemcl/139486.html
   My bibliography  Save this paper

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

Author

Listed:
  • Berrittella, Maria
  • Cimino, Filippo Alessandro

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.

Suggested Citation

  • Berrittella, Maria & Cimino, Filippo Alessandro, 2012. "The Carousel Value-added Tax Fraud in the European Emission Trading System," Climate Change and Sustainable Development 139486, Fondazione Eni Enrico Mattei (FEEM).
    • Handle: RePEc:ags:feemcl:139486
    DOI: 10.22004/ag.econ.139486
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/139486/files/NDL2012-075.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.139486?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Environmental Economics and Policy;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:feemcl:139486. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/feemmit.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.