A economia política da reforma tributária: o caso brasileiro por José R. Afonso publicado no Wilson Center – Latin American Program (9/2013). “A falta de politização do debate técnico da equidade fiscal e a falta de vontade política de governos (de liberais a socialistas) em promover uma reestruturação tributária (que pudesse colocar em risco a elevada arrecadação) são explicações para a ausência da questão nos debates e para apatia dos esforços em favor desta reforma.”
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