
https://pubs.aeaweb.org/doi/pdfplus/10.1257/jep.36.4.103

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

https://www.dbresearch.de/PROD/RPS_DE-PROD/PROD0000000000523908/Deutschland%3A_Konjunktur_kurzgefasst.PDF