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

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

https://www.imf.org/-/media/Files/Publications/PP/2023/English/PPEA2023001.ashx