
https://www.etui.org/sites/default/files/2020-08/Mitigating%20the%20COVID-19%20effect_2020_web.pdf

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

https://www.naco.org/sites/default/files/documents/Analysis-of-COVID-19s-Impact-on-County-Finances-and-Implications-for-the-US-Economy.pdf