Renúncias fiscais e tributação da riqueza: as capturas pelas elites econômicas e classe média tradicional por Fernando Gaiger Silveira e Luana Passos publicado na Plataforma Política Social (3/2018). “As possibilidades de uma maior justiça fiscal no Brasil se encontram, de um lado, na ampliação da participação da tributação direta na composição da carga, com mudanças no imposto de renda da pessoa física e com a ampliação da tributação sobre o patrimônio e a riqueza…”
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