https://www.socialeurope.eu/reform-of-eu-fiscal-rules-more-ambition-needed
http://ec.europa.eu/budget/mff/hlgor/library/reports-communication/hlgor-report_20170104.pdf
https://www.econstor.eu/bitstream/10419/283282/1/1877510009.pdf
https://wiiw.ac.at/new-study-eu-tobacco-tax-reform-could-boost-revenues-and-cut-smoking-n-725.html