https://scholar.harvard.edu/files/rogoff/files/ilzetki_reinhart_rogoff_qje_2019_2.pdf
https://www.brookings.edu/wp-content/uploads/2024/03/3_Arslanalp-et-al_unembargoed.pdf
https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
http://www.levyinstitute.org/pubs/wp_886.pdf