Uma medida de esforço fiscal primário líquido de operações atípicas por Gabriel Leal de Barros publicado pelo IBRE/FGV (11/2013). “A utilização de operações atípicas e pouco tradicionais de gestão das contas públicas registrou, de forma marcante e destacada, importante crescimento a partir de 2010 quando o governo utilizou-se da operação de capitalização da Petrobrás para antecipar receita futura derivada da exploração de petróleo na camada do pré-sal…”
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