
https://www.congress.gov/117/plaws/publ169/PLAW-117publ169.pdf

https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2020-rapport-isf-octobre.pdf