?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adissertation&rft.au=de+Siqueira%2C+Rozane+Bezerra&rft.aulast=de+Siqueira&rft.aufirst=Rozane+Bezerra&rft.tpages=148&rft.degree=Doctoral&rft.inst=UCL+(University+College+London)&rft.date=1995&rft.title=Redistributive+indirect+taxes+for+Brazil%3A+An+application+of+the+theory+of+optimal+taxation