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https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf
https://www.resbank.co.za/content/dam/sarb/publications/media-releases/2023/phala-phala-2023/Report%20on%20Phala%20Phala%20investigation.pdf