@article{santos_pereira_2010,  title={Moving to a consumption-based tax system: a quantitative assessment for Brazil},  volume={64},  ISSN={0034-7140},  url={https://doi.org/10.1590/S0034-71402010000200008},  DOI={10.1590/S0034-71402010000200008},  number={2},  journal={Revista Brasileira de Economia},  publisher={Fundação Getúlio Vargas},  author={Santos, Marcelo Rodrigues dos and Pereira, Thiago Neves},  year={2010},  month={Apr},  pages={209–228} }