Mendonça, Mário Jorge Cardoso de; Santos, Claudio … - 2009
of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the … constant changes made in the Brazilian tax system during these years - most frequently in the scope, design, and size of pre … of the paper are that: (i) GDP is, quite certainly, the main explanatory variable of the dynamics of the quarterly tax …