https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://www.ips-journal.eu/index.php?id=340&L=0&tx_news_pi1%5Bnews%5D=3950&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Baction%5D=detail&utm_source=newsletter&utm_medium=email&utm_campaign=en_737_20191231&cHash=951ba3d83db8a5766c75dc246e3d2c7b
https://www.occrp.org/en/coronavirus/europes-covid-19-spending-spree-unmasked
https://www.boeckler.de/pdf/p_wsi_report_52_2019.pdf