
https://committees.parliament.uk/publications/4976/documents/50058/default/

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

https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/kamerstukken/2022/04/04/joint-paper-eurogroup-es-nl/joint-paper-eurogroup-es-nl.pdf