
https://dgap.org/system/files/article_pdfs/DPC%20-%20fully%20study%202023%20-%20final.pdf

https://www.ui.se/globalassets/ui.se-eng/publications/other-publications/the-limits-of-economic-coercion.pdf?utm_source=POLITICO.EU&utm_campaign=d3cc0cf4ef-EMAIL_CAMPAIGN_2021_12_02_09_59&utm_medium=email&utm_term=0_10959edeb5-d3cc0cf4ef-190380769

https://www.oecd.org/fr/fiscalite/delits/en-finir-avec-les-montages-financiers-abusifs-reprimer-les-intermediaires-qui-favorisent-les-delits-fiscaux-et-la-criminalite-en-col-blanc.pdf