
https://journals.sagepub.com/doi/pdf/10.1177/00187267231218430

https://www.brookings.edu/wp-content/uploads/2022/05/Tax-and-Bad-Deal-for-Development_Final.pdf

https://fpc.org.uk/wp-content/uploads/2020/12/Unsafe-for-Scrutiny-December-2020-publication.pdf