https://files.taxfoundation.org/20221013150933/International-Tax-Competitiveness-Index-2022.pdf
https://www.sachverstaendigenrat-wirtschaft.de/fileadmin/dateiablage/gutachten/jg201819/JG2018-19_gesamt.pdf
https://www.imf.org/-/media/Files/Publications/Fandd/Article/2022/June/Prasad.ashx
https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf