https://piie.com/system/files/documents/2018-06-27-rosengren-presentation.pdf
https://www.nber.org/papers/w24701.pdf
https://www.icij.org/investigations/paradise-papers/fairer-transparent-tax-system-will-lost-vested-interests-without-public-pressure-warns-eu-tax-commissioner/
https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32019R0452&from=EN