Malpighi, Caio Cezar Soares, et al. “Consumption Tax and the Taxpayer in a Possible Paradigm Change for Indirect Taxation in Brazil: Shifting the Incidence from Production to Consumption”. Revista Direito Tributário Atual, no. 53, Apr. 2023, pp. 415-51, doi:10.46801/2595-6280.53.17.2023.2351.