
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf

https://publications.parliament.uk/pa/bills/cbill/2019-2020/0007/20007.pdf

https://www.aspistrategist.org.au/a-new-paradigm-for-us-industrial-policy/