http://www.ladocumentationfrancaise.fr/var/storage/rapports-publics/134000199.pdf
https://www.intergencommission.org/wp-content/uploads/2018/05/IC-inheritance-tax.pdf
https://www.europarl.europa.eu/RegData/etudes/BRIE/2022/729299/EPRS_BRI(2022)729299_EN.pdf