https://www.sciencedirect.com/science/article/pii/S0022199617301411
https://files.taxfoundation.org/20221013150933/International-Tax-Competitiveness-Index-2022.pdf
https://www.imf.org/-/media/Files/Publications/PP/2023/English/PPEA2023001.ashx
https://data.oecd.org/natincome/net-lending-borrowing-by-sector.htm