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|z 9781475502480
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|a 1018-5941
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|a Keen, Michael.
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|a Fiscal Devaluation and Fiscal Consolidation :
|b The VAT in Troubled Times /
|c Michael Keen, Ruud A. Mooij.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2012.
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|a 1 online resource (48 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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. Empirical evidence is presented which suggests that in Eurozone countries this may indeed improve the trade balance in the short-run, though, as theory predicts, the effects eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing and beginning to apply a methodology for finding additional VAT revenue in ways less distortionary and fairer than further raising the standard rate.
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|a Mode of access: Internet
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|a Mooij, Ruud A.
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|a IMF Working Papers; Working Paper ;
|v No. 2012/085
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2012/085/001.2012.issue-085-en.xml
|z IMF e-Library
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