http://www.economics-ejournal.org/economics/journalarticles/2017-10
https://economiesuisse.ch/de/artikel/oecd-mindeststeuer-es-gibt-keine-fairere-verteilung
https://www.politico.eu/article/olaf-scholz-message-europe-germany-first/?utm_source=POLITICO.EU&utm_campaign=e4fc813b15-EMAIL_CAMPAIGN_2022_10_10_04_23&utm_medium=email&utm_term=0_10959edeb5-e4fc813b15-190380769
https://www.nber.org/system/files/working_papers/w28598/w28598.pdf