Disponibilidade de caixa da União: Impactos da MP 661/2014 por José R. Afonso, Vilma da Conceição Pinto e Bernardo Fajardo (12/2014). “Com a dificuldade enfrentada pela União em fechar o exercício de 2014 com superávit primário, mesmo com a meta oficial revista e se aproximada de zero, o recurso a medidas fiscais atípicas parece que voltou à pauta nas últimas semanas desse ano…”
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