https://www.ifs.org.uk/uploads/publications/bns/BN243.pdf
https://data.consilium.europa.eu/doc/document/ST-6437-2022-INIT/fr/pdf
https://www.socialeurope.eu/corporate-taxation-financing-state-and-welfare
https://www.consilium.europa.eu/media/45109/210720-euco-final-conclusions-en.pdf