WERNECK, Rogério L. F <br/><br/>
A nona proposta de reforma tributária do governo :  limites do possível e incertezas envolvidas 

 - São Paulo :  Editora 34,  jan./mar. 2000 
<br/><br/> In late 1997, the Brasilian government announced the first version of a tax reform contemplating a complete overhaul of the indirect taxation in the country. Turnover taxes were to be eliminated and the entailing loss of revenue compensated by a new federally coordinated broad-based VAT, that would replace the present incoherent state VATs and the largely mismanaged service tax imposed by local-governments. In this article, simulation models are used to study the consistency of the proposed reform and some of its possible consequences. A risk analysis framework is used to underline the most important uncertainties involved