
https://docs.house.gov/meetings/JU/JU05/20220517/114776/HHRG-117-JU05-Wstate-LynnB-20220517.pdf

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

https://www.cesifo-group.de/DocDL/EEAG-2018.pdf