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

https://www.ecb.europa.eu/home/search/review/pdf/ecb.strategyreview_monpol_strategy_statement.en.pdf

https://www.aier.org/article/french-exports-to-avoid-wealth-taxes/