'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times

Ruud de Mooij, Michael Keen

Chapter in forthcoming NBER book Fiscal Policy after the Financial Crisis, Alberto Alesina and Francesco Giavazzi, editors
Conference held December 12-13, 2011
Forthcoming from University of Chicago Press

---- Acknowledgements -----

The views expressed in this paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy, nor those of the National Bureau of Economic Research. We are grateful to Carlo Cottarelli, Alexander Klemm, Daniel Leigh, Jim Poterba, Mick Thackray, Leon Bettendorf and participants in the NBER Conference “Fiscal Policy after the Financial Crisis” for useful comments and suggestions and Oana Luca for helpful research assistance.

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