Filippo Alessandro Cimino

Università Kore di Enna

Via delle Olimpiadi

Palermo, Enna 94100

Italy

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Scholarly Papers (1)

1.

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

FEEM Working Paper No. 75.2012
Number of pages: 27 Posted: 15 Nov 2012
Maria Berrittella and Filippo Alessandro Cimino
University of Palermo - CIRPIET and Università Kore di Enna
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Abstract:

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domestic emission trading, general equilibrium analysis, legislative measures, value-added tax fraud, welfare