
https://www.bancaditalia.it/media/approfondimenti/2019/pop-bari/approfondimenti-popBari.pdf

https://www.imf.org/-/media/Files/Publications/Fandd/Article/2022/September/Prasad-New-Era-Money.ashx

https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf