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

http://www.oecd-ilibrary.org/docserver/download/5jlv2jhfnt48-en.pdf?expires=1494939516&id=id&accname=guest&checksum=08592067325A17BFB82AC6F6E15110B2

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/2020-05-13_etat_des_lieux_du_financement_de_la_protection_sociale.pdf