NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

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

Ruud de Mooij, Michael Keen

NBER Working Paper No. 17913
Issued in March 2012

---- Acknowledgements -----

We are grateful to Carlo Cottarelli, Alexander Klemm, Daniel Leigh, Jim Poterba, Mick Thackray, and participants in the NBER conference "Fiscal policy after the financial crisis" for useful comments and suggestions. Views expressed here are those of the authors and should not be attributed to the IMF, its Executive Board or management, or the National Bureau of Economic Research.

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