https://www.sbs.strath.ac.uk/economics/fraser/20170322/FEC-Vol41-No1.pdf
https://www.bruegel.org/wp-content/uploads/2021/05/PC-2021-11-ecofin-210521.pdf
https://www.socialeurope.eu/corporate-taxation-financing-state-and-welfare
https://www.ippr.org/files/2018-03/cej-our-common-wealth-march2018.pdf