https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2024-rapport-france_relance_volume_1_avis.pdf
https://www.bruegel.org/system/files/2024-07/PB%2010%202024.pdf
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf