https://www.cesifo-group.de/DocDL/ifoDD_18-01_03-09_Ochsner.pdf
http://library.fes.de/pdf-files/wiso/14397.pdf
https://www.socialeurope.eu/away-oil-new-approach
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf