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...
| Auteur principal: | Keen, Michael |
|---|---|
| Autres auteurs: | Mooij, Ruud A. |
| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
2012.
|
| Collection: | IMF Working Papers; Working Paper ;
No. 2012/085 |
| Accès en ligne: | Full text available on IMF |
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