O nó tributário: por que não se aprova uma reforma tributária no Brasil por Murilo de Oliveira Junqueira publicado pela USP (2/2011). “Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma – uma no governo FHC e duas no governo Lula. Apesar de o sistema tributário brasileiro ser muito mal avaliado, todas estas tentativas de reforma falharam…”
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