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

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  • 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
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    File URL: https://ageconsearch.umn.edu/record/139486/files/NDL2012-075.pdf
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    Cited by:

    1. Schultz, Alison, 2024. "Profit Shifting via Carbon Emission Trading: First Indications," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302426, Verein für Socialpolitik / German Economic Association.

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    Keywords

    Environmental Economics and Policy;

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