The Dec IMF paper can be accessed here.

http://www.imf.org/external/pubs/ft/wp/2012/wp12286.pdf

"A fiscal consolidation is found to be substantially more contractionary if made during a recession than during an expansion. First year cumulative multipliers for consolidations that began during downturns range between 1.6 to 2.6 for expenditure shocks..." (pg. 6)