https://www.brookings.edu/wp-content/uploads/2022/05/Tax-and-Bad-Deal-for-Development_Final.pdf
https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53651-outlook.pdf
https://www.boe.es/buscar/pdf/2023/BOE-A-2023-4513-consolidado.pdf
https://search.coe.int/cm/Pages/result_details.aspx?ObjectID=09000016809ed062