Imposto de renda, baixo e diferenciado por José R. Afonso publicado na Conjuntura Econômica FGV/IBRE (11/2016). “Impressiona que existam 4,8 milhões de pessoas físicas no Brasil que se dizem empresários, 18,4% do total de contribuintes, contra 8,9 milhões de empregados de empresas e bancos…”
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