https://www.imf.org/-/media/Files/Publications/PP/2023/English/PPEA2023001.ashx
https://www.bruegel.org/sites/default/files/2023-09/PB%2017%202023.pdf
https://www.ifs.org.uk/uploads/publications/bns/BN243.pdf
https://www.strategie.gouv.fr/publications/comite-devaluation-reformes-de-fiscalite-capital-rapport-final