https://www.europarl.europa.eu/RegData/etudes/IDAN/2021/699811/IPOL_IDA%282021%29699811_EN.pdf
https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://www.cesifo-group.de/DocDL/EEAG-2018.pdf
https://wiiw.ac.at/public-expenditure-and-tax-policy-for-the-post-war-reconstruction-of-ukraine-dlp-6573.pdf