Varsano, Ricardo; Pereira, Thiago Rabelo; Araujo, Erika … - 2001
. It is suggested that, in view of urgency and notwithstanding some sacrifice of its quality, the new tax be created simply … by means of an ordinary law, without amending the Constitution. Most desirable features of the tax that can be created … without changing the terms of the Brazilian Constitution are discussed. The uniform rate necessary to keep tax revenue …