https://www.eca.europa.eu/Lists/News/NEWS1801_16/INSR_SSM2_EN.pdf
https://www.bancaditalia.it/pubblicazioni/quaderni-storia/2020-0046/QSE-46.pdf
https://www.intergencommission.org/wp-content/uploads/2018/05/IC-inheritance-tax.pdf
https://www.cesifo-group.de/DocDL/EEAG-2018.pdf