
https://www.nuffieldtrust.org.uk/news-item/what-can-the-new-government-learn-from-other-countries-attempts-to-reform-pay-in-social-care-0

https://www.exact.com/benl/downloads/finance/whitepaper-cijfers-altijd-het-antwoord

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/avis_du_comite_fiscalite_capital-01-10-2019.pdf