https://ecipe.org/wp-content/uploads/2020/07/ECI_20_OccPaper_04_2020_LY05.pdf
http://www.sgi-network.org/2017/About
https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/kamerstukken/2022/04/04/joint-paper-eurogroup-es-nl/joint-paper-eurogroup-es-nl.pdf
https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/