https://www.bancaditalia.it/pubblicazioni/quaderni-storia/2020-0046/QSE-46.pdf
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf
https://www.brookings.edu/articles/house-republicans-want-to-cut-the-irs-budget-again/
https://www.socialeurope.eu/the-discreet-but-dubious-charm-of-tax-treaties