Tendências na tributação brasileira por José R. Afonso e Vilma da Conceição Pinto publicado pela FGV-IBRE (7/2016). “Houve aumento marginal da carga global em 2015 mas provável queda em 2016, mesmo depois de ajustes pontuais (como volta da CIDE, reversão parcial da desoneração salarial, fortes aumentos de alíquotas estatuais)…”
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