https://www.oecd-ilibrary.org/docserver/467cf791-en.pdf?expires=1687844142&id=id&accname=guest&checksum=E3DB362DEFB5526E94E4B65C66C86AFD
https://ukandeu.ac.uk/feeble-codes-inadequate-to-deal-with-ministers-and-officials/?mc_cid=f8fcfba499&mc_eid=815b1928ec
https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-na-81-fiscalite-capital-01-10-2019.pdf