https://www.ifs.org.uk/uploads/publications/bns/BN243.pdf
https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://www.imf.org/external/pubs/ft/fandd/2021/12/pdf/Kimball.pdf
https://www.socialeurope.eu/progressive-taxation-for-a-renewed-social-contract