- Graduated in Economics, Universidade Federal de Minas Gerais (UFMG), 1988;
- Master’s Degree in Economics, Universidade Federal de Viçosa (UFV), 1993;
- Graduated in Law, Universidade Federal de Minas Gerais (UFMG), 2002.
- Author of several articles published in Tax Law journals and books;
- Former Researcher, Center for Development and Regional Planning, Universidade Federal de Minas Gerais (UFMG);
- Former Municipal Tax Agent, City of Belo Horizonte; Former Internal Revenue Service Agent.
