Relatório de Pesquisa – Núcleo de Pesquisa em Tributação publicado por Insper (6/2020).
“Os debates sobre a instituição de um impostos sobre fortunas (IF) advém, historicamente, da percepção de que há uma falha no sistema tradicional de tributação do consumo, da propriedade e da renda, relativamente àqueles com maior capacidade contributiva…”
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