"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)
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)