| 来源类型 | FEEM working papers "Note di lavoro" series |
| 规范类型 | 论文 |
| The Carousel Value-added Tax Fraud in the European Emission Trading System | |
| Maria Berrittella; Filippo Alessandro Cimino | |
| 发表日期 | 2012 |
| 出处 | Climate Change and Sustainable Development |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | 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. |
| 特色分类 | C68;H26;K34;Q58 |
| 关键词 | Domestic Emission Trading General Equilibrium Analysis Legislative Measures Value-added Tax Fraud Welfare |
| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/the-carousel-value-added-tax-fraud-in-the-european-emission-trading-system/ |
| 来源智库 | Fondazione Eni Enrico Mattei (Italy) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/118013 |
| 推荐引用方式 GB/T 7714 | Maria Berrittella,Filippo Alessandro Cimino. The Carousel Value-added Tax Fraud in the European Emission Trading System. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 2012101912971Nota_di（71KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 201210191225504NDL20（1430KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 文件名： | 2012101912971Nota_di_Lavoro.jpg |
| 格式： | JPEG |
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