
https://files.taxfoundation.org/20211014170634/International-Tax-Competitiveness-Index-2021.pdf

https://www.brookings.edu/wp-content/uploads/2023/03/20230504_TPC_Gale_FiscalOutlookUPDATE.pdf

https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf