Guerra fiscal de ICMS no Brasil: um exame sobre a unanimidade exigida para a concessão de incentivos fiscais no Conselho Nacional de Política Fazendária (CONFAZ) por Daniel Corrêa Szelbracikowski, tese publicado pelo IDP, (2016). “…Parece recomendável a modulação dos efeitos da proposta de súmula, bem como a validação da remissão concedida pelos Estados em contexto de rara cooperação entre as unidades federativas, que reflete verdadeiro diálogo institucional sobre o tema.”
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