BROOKS II, J. R. Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification. Columbia Journal of Tax Law, [S. l.], v. 2, n. 2, p. 203–246, 2011. DOI: 10.7916/cjtl.v2i2.2803. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2803. Acesso em: 19 apr. 2024.