Bank transactions: pathway to the single tax ideal – A modern tax technology – The brazilian experience with a bank transactions tax (1993-2007) by Marcos Cintra published by MPRA (7/2009). “The urgent need for a new tax system has been one of the most intensely debated topics on Brazil’s list of pressing domestic issues. Clearly, tax reform can no longer be postponed, since it addresses a major element of the country’s economy and is a decisive factor in determining choices of all economic agents, both public and private.”
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