https://cepr.org/sites/default/files/policy_insights/PolicyInsight91.pdf
https://policyexchange.org.uk/wp-content/uploads/A-pro-growth-economic-strategy.pdf
https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/avis_du_comite_fiscalite_capital-01-10-2019.pdf