
https://documents-dds-ny.un.org/doc/UNDOC/LTD/N22/622/29/PDF/N2262229.pdf?OpenElement

https://www.resolutionfoundation.org/app/uploads/2019/11/The-shape-of-things-to-come.pdf

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