
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf

https://www.boeckler.de/fpdf/HBS-008396/p_imk_pb_132_2022.pdf

https://www.svensktnaringsliv.se/bilder_och_dokument/lltqqd_swedish-enterprise-the-us-ira_6-decpdf_1193461.html/Swedish+Enterprise+The+US+IRA_6+dec.pdf