
https://www.bruegel.org/sites/default/files/2025-08/PB%2023%202025_2.pdf

http://ec.europa.eu/budget/mff/hlgor/library/reports-communication/hlgor-report_20170104.pdf

https://files.taxfoundation.org/20211014170634/International-Tax-Competitiveness-Index-2021.pdf