11.   Noting that a departure tax also applies to domestic flights, Mosca said it was Brazilians who shouldered most of the burden of the departure tax.

12.   One big change this year is that the taxes no longer apply only to people who earn dollars from tourists.

13.   Proponents also want the geographic area of the vote to correspond with the area to which the tax would apply.

14.   Private travelers cannot do a lot other than ask at reservation time what taxes apply.

15.   The finance ministry has responded the tax does not apply to basic food items, health care, education and transportation.

16.   The Internal Revenue Code states that taxes apply to all income, except for exclusions granted by Congress like the tax-exempt interest from municipal bonds.

17.   The National Tax Institute said the tax would apply to all private sector purchases of dollars from the central bank.

18.   The owners, saying that such a tax would apply only to a handful of players, have laid out a complicated plan for imposing specific limits on salaries.

19.   The proposed taxes apply to domestic institutions only.

20.   The proposed tax applies only to equity or debt acquired for trading purposes.