https://files.taxfoundation.org/20221013150933/International-Tax-Competitiveness-Index-2022.pdf
https://www.bruegel.org/wp-content/uploads/2022/04/PC-06-1.pdf
https://dwfgroup.com/en/news-and-insights/insights/2022/10/new-subsidy-control-regime-to-come-into-effect-from-wednesday-4-january-2023
https://www.bertelsmann-stiftung.de/de/themen/aktuelle-meldungen/2025/juli/kommunale-finanzen-groesstes-defizit-in-der-geschichte-der-bundesrepublik