
https://www.brookings.edu/articles/the-difference-in-how-the-wealthy-make-money-and-pay-taxes/

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

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/avis_du_comite_fiscalite_capital-01-10-2019.pdf