
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf

https://www.aspistrategist.org.au/the-eu-needs-fiscal-union/

https://www.cer.eu/in-the-press/geopol%C3%ADtica-est%C3%A1-levar-alemanha-tornar-se-mais-pragm%C3%A1tica-na-frente-or%C3%A7amental