BENSHALOM, I. Realization and Progressivity. Columbia Journal of Tax Law, [S. l.], v. 3, n. 1, p. 43–85, 2012. DOI: 10.7916/cjtl.v3i1.2807. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2807. Acesso em: 2 may. 2024.