https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
http://www.japantimes.co.jp/opinion/2017/05/15/commentary/world-commentary/france-great-britain-unbeatable-combination/#.WTqNinm1s2x
https://cepr.org/sites/default/files/policy_insights/PolicyInsight98.pdf