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Profit Shifting via Carbon Emission Trading: First Indications

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  • Schultz, Alison

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  • 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.
    • Handle: RePEc:zbw:vfsc24:302426
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    File URL: https://www.econstor.eu/bitstream/10419/302426/1/vfs-2024-pid-107988.pdf
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    References listed on IDEAS

    as
    1. 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).
    2. Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato, 2015. "Digital VAT Carousel Fraud: A New Boundary for Criminality," Working Papers in Public Economics 170, Department of Economics and Law, Sapienza University of Roma.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

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