E. R. Carvalho and M. V. do N. Lima, “THE INCIDENCE OF ICMS AND IPI ON ESSENTIAL GOODS AND THEIR IMPACT ON THE EXISTENTIAL MINIMUM OF LOW-INCOME FAMILIES IN BRAZIL”, REASE, vol. 11, no. 11, pp. 1155–1172, Nov. 2025, doi: 10.51891/rease.v11i11.21883.