@incollection{,
	
					
					
					00A3E6B6B7DE7EFAAD95B2183979C3D8
				,
	author={{Aloisio Flavio Ferreira DeAlmeida} and {Nelson LeitaoPaes}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}231117
}

@incollection{b0,
	
	
		,
	title={{Uma proposta de conceituação e tipologia de reformas tributárias com aplicação ao caso da América Latina}}
		,
	author={{
			AAlmeida
		} and {
			NPaes
		}}
		
	
	
		,
	journal={{Economia e Sociedade. Campinas, v}}
		
			29
			1
			
			,
	year={2020}
		
	

}

@book{b1,
	
	
		,
	title={{Tax Systems and Tax Reforms in Latin America. Societá italiana di economia pubblica}}
		,
	author={{
			D ;Alvarez
		} and {
			LBernardi
		} and {
			ABarreix
		} and {
			AMarenzi
		} and {
			PProfeta
		}}
		
		
		
		
		
			,
	year={2007}
		
		
			Università di Pavia
		
	
	,
	note={Working paper n. 587}

}

@incollection{b2,
	
	
		,
	title={{Informe de Progreso Económico y Social en América Latina -IPES}}
	
	
		,
	journal={{Banco Interamericano de Desenvolvimento -BID}}
		
			,
	year={2006. 2006}
		
	

}

@book{b3,
	
	
		,
	title={{World Development Indicators -diversos acessos}}
		,
	author={{
			BancoMundial
		}}
		
		
			,
	year={2014}
		
	

}

@incollection{b4,
	
	
		,
	title={{On the political economics of tax reforms: survey and empirical assessment}}
		,
	author={{
			MCastanheira
		} and {
			GNicodéme
		} and {
			PProfeta
		}}
		
		
	
	
		,
	journal={{International Tax and Public Finance}}
		
			19
			4
			
			,
	year={2012}
		
	

}

@incollection{b5,
	
	
		,
	title={{CIAT Data. Diversos acessos em www}}
	
	
		,
	journal={{Centro Interamericano de Administrações Tributárias -CIAT}}
		
			,
	year={2014}
		
	
	,
	note={ciat.org}

}

@book{b6,
	
	
		,
	title={{Recaudar no basta: los impuestos como instrumento de desarrollo}}
		,
	author={{
			ACorbacho
		} and {
			FretesCibils
		} and {
			VLora
		} and {
			E
		}}
		
		
		
		
			,
	year={2012}
			,
	address={Washington D.C}
		
	
	,
	note={Interamericano de Desarrollo}

}

@incollection{b7,
	
	
		,
	title={{Economic reform and dynamic political constraints}}
		,
	author={{
			MDewatripont
		} and {
			GRoland
		}}
		
	
	
		,
	journal={{Review of Economic Studies}}
		
			85
			5
			
			,
	year={1992}
		
	

}

@incollection{b8,
	
	
		,
	title={{The design of reform packages under uncertainty}}
		,
	author={{
			MDewatripont
		} and {
			GRoland
		}}
		
	
	
		,
	journal={{American Economic Review}}
		
			85
			5
			
			,
	year={1995}
		
	

}

@book{b9,
	
	
		,
	title={{Tax Systems and Tax Reforms in Latin America. Societá italiana di economia pubblica}}
		,
	author={{
			FFigari
		} and {
			L ;Gandullia
		} and {
			LBernardi
		} and {
			ABarreix
		} and {
			AMarenzi
		} and {
			PProfeta
		}}
		
		
		
		
		
		
			,
	year={2007}
		
		
			Università di Pavia
		
	
	,
	note={An Outline of Tax Systems and Tax Reforms. Working paper n. 587}

}

@book{b10,
	
	
		,
	title={{Tax Reforms in Latin America in an Era of Democracy. BID Working Paper Series}}
		,
	author={{
			DFocanti
		} and {
			MHallerberg
		} and {
			CScartascini
		}}
		
		
		
			,
	year={2013}
			457
		
	

}

@incollection{b11,
	
	
	
	
		,
	booktitle={{Government Financial Statistics Manual (draft)}}
				
			,
	year={2014}
		
	

}

@book{b12,
	
	
		,
	title={{}}
		,
	author={{
			DCWashington
		}}
		
	

}

@book{b13,
	
	
		,
	title={{}}
		,
	author={{
			VLledo
		} and {
			ASchneider
		} and {
			MMoore
		}}
		
		
		
			,
	year={2004}
		
	

}

@book{b14,
	
	
		,
	title={{Governance, taxes and tax reform in Latin America. Institute of Development Studies -IDS Working Paper}}
		
			,
	address={Sussex, England}
		
	

}

@incollection{b15,
	
	
		,
	title={{La reforma del Estado en América Latina: una revolución silenciosa}}
		,
	author={{
			ELora
		}}
	
	
		,
	journal={{Banco Mundial e Mayol Ediciones}}
		,
	editor={Lora et al. El Estado de las Reformas del Estado en América Latina}
		
			,
	year={2007}
		
	

}

@incollection{b16,
	
	
		,
	title={{Causes of Tax Reform in Latin America}}
		,
	author={{
			JMahon
		}}
	
	
		,
	journal={{Latin America Research Review}}
		
			39
			1
			
			,
	year={2004}
		
	

}

@incollection{b17,
	
	
		,
	title={{A Substituição da Contribuição Patronal para o Faturamento: Efeitos Macroeconômicos, sobre a Progressividade e Distribuição de Renda no Brasil}}
		,
	author={{
			WBSilva
		} and {
			N LPaes
		} and {
			ROspina
		}}
		
		
	
	
		,
	journal={{Revista Brasileira de Economia}}
		
			68
			4
			
			,
	year={2014}
		
	

}

@book{b18,
	
	
		,
	title={{Tax Systems and Tax Reforms in Latin America. Societá italiana di economia pubblica}}
		,
	author={{
			V ;Tanzi
		} and {
			LBernardi
		} and {
			ABarreix
		} and {
			AMarenzi
		} and {
			PProfeta
		}}
		
		
		
		
		
			,
	year={2007}
		
		
			Università di Pavia
		
	
	,
	note={Foreword: Tax Systems and Tax Reforms in Latin America. Working paper n. 587}

}