http://www.ladocumentationfrancaise.fr/var/storage/rapports-publics/174000710.pdf
https://wiiw.ac.at/new-study-eu-tobacco-tax-reform-could-boost-revenues-and-cut-smoking-n-725.html
https://www.kingsfund.org.uk/publications/spending-and-availability-health-care-resources
https://www.cesifo-group.de/DocDL/EEAG-2018.pdf