https://www.boeckler.de/pdf/p_imk_study_55_2017.pdf
https://socialeurope.eu/the-left-must-embrace-fiscal-restructuring
https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://data.consilium.europa.eu/doc/document/ST-6437-2022-INIT/fr/pdf