
https://wiiw.ac.at/public-expenditure-and-tax-policy-for-the-post-war-reconstruction-of-ukraine-dlp-6573.pdf

https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/

https://lawliberty.org/grievance-based-policy-analysis/