
https://www.socialeurope.eu/2017/06/stronger-pay-increases-are-not-enough/

https://wiiw.ac.at/new-study-eu-tobacco-tax-reform-could-boost-revenues-and-cut-smoking-n-725.html

https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf