Reforma tributária no plano constitucional: uma proposta para o debate por José R. Afonso, Fernando Rezende e Ricardo Varsano publicado pelo IPEA (11/1998). “A reforma tributaria, relegada a segundo plano desde o recebimento pelo Congresso Nacional do Poder Executivo (PEC 175/95), volta a se destacar entre as prioridades nacionais…”
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