https://www.gsb.stanford.edu/gsb-box/route-download/621098
https://www.imk-boeckler.de/download-proxy-for-faust/download-pdf?url=http%3A%2F%2F217.89.182.78%3A451%2Fabfrage_digi.fau%2Fp_imk_report_159e_2020.pdf%3Fprj%3Dhbs-abfrage%26ab_dm%3D1%26ab_zeig%3D8946%26ab_diginr%3D8482
https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/
https://focusweb.org/wp-content/uploads/2021/02/FGS_PB-1_rev-2.pdf