Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/72950
Authors: 
Berrittella, Maria
Cimino, Filippo Alessandro
Year of Publication: 
2012
Series/Report no.: 
Nota di Lavoro, Fondazione Eni Enrico Mattei 75.2012
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.
Subjects: 
Domestic Emission Trading
General Equilibrium Analysis
Legislative Measures
Value-added Tax Fraud
Welfare
JEL: 
C68
H26
K34
Q58
Document Type: 
Working Paper

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