Reforma Tributária – Simulação da substituição do ISS por imposto sobre consumo local por Sergio Guimarães Ferreira publicado pelo BNDES (2001). “Este breve exercício simula os efeitos da substituição do ISS municipal por um amplo imposto sobre o consumo local, compreendendo tanto as vendas a varejo de mercadorias quanto a prestação final de serviços…”
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