Abstract
O artigo busca estimar a aliquota efetiva media do Imposto sobre Transmissao Causa Mortis e Doacao (ITCD) praticada pelos estados da federacao e tambem se propoe a realizar uma estimativa nacional. A fim de atingir esse objetivo, sao propostas oito estimativas de calculo, onde se tenta considerar as principais regras legais atinentes ao tributo e dados diversos referentes a concentracao patrimonial e de renda.
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