https://digitalcommons.law.scu.edu/cgi/viewcontent.cgi?article=1685&context=chtlj
https://gupea.ub.gu.se/bitstream/2077/62155/1/gupea_2077_62155_1.pdf
https://ecipe.org/wp-content/uploads/2021/12/ECI_21_PolicyBrief_16_2021_LY03.pdf
https://files.taxfoundation.org/20211014170634/International-Tax-Competitiveness-Index-2021.pdf