
https://www.brookings.edu/research/keep-calm-and-regulate-on/?utm_campaign=Brookings%20Brief&utm_source=hs_email&utm_medium=email&utm_content=88191095

https://www.taxjustice.net/wp-content/uploads/2020/11/The_State_of_Tax_Justice_2020_ENGLISH.pdf

https://search.coe.int/cm/Pages/result_details.aspx?ObjectID=09000016809ed062