
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-ns-benchmark-evaluation-decembre-2019.pdf

https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/