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

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empir...

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Autor principal: Keen, Michael
Altres autors: Mooij, Ruud A.
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2012.
Col·lecció:IMF Working Papers; Working Paper ; No. 2012/085
Accés en línia:Full text available on IMF