https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://publications.europa.eu/en/publication-detail/-/publication/506ecd7a-d51d-40cc-82f2-c8403ab57150
https://www.brookings.edu/articles/as-local-governments-finalize-their-american-rescue-plan-priorities-some-dollars-have-become-easier-to-spend/
https://www.eca.europa.eu/Lists/News/NEWS1801_16/INSR_SSM2_EN.pdf