Luiz Carlos Bresser-Pereira
Revista da Procuradoria Geral do Estado de S.Paulo 24, 1985: 261-67. Conferência apresentada no seminário "Propostas para a Constituinte", em 30.05.85.

Tax burden in Brazil estimated in 12.8% of the PIB, except social security, while it is 28% in rich countries. Taxes, that should be progressive, should be increased to finance required social expenditures in education, health care, and social assistance.