@article{rocha_1993,  title={Sobre a reforma fiscal},  volume={13},  ISSN={0101-3157},  url={https://doi.org/10.1590/0101-31571993-0716},  DOI={10.1590/0101-31571993-0716},  number={2},  journal={Brazilian Journal of Political Economy},  publisher={Centro de Economia Política},  author={ROCHA, CARLOS HENRIQUE},  year={1993},  month={Apr},  pages={321–322} }