https://www.veblen-institute.org/Editorial-Assumer-l-impot
https://www.panorama.am/en/news/2020/04/02/UN-privacy-chief-coronavirus/2267238
https://www.oecd-ilibrary.org/docserver/467cf791-en.pdf?expires=1687844142&id=id&accname=guest&checksum=E3DB362DEFB5526E94E4B65C66C86AFD
https://samkapon.com/assets/papers/dynamic_amnesty.pdf