https://www.nber.org/system/files/working_papers/w28598/w28598.pdf
https://www.hesa.ac.uk/data-and-analysis/publications/finances-2015-16/introduction
https://www.bancaditalia.it/compiti/riserve-portafoglio-rischi/cis/Presentazione_CIS_5.07.2021.pdf?language_id=1
https://www.piie.com/blogs/realtime-economics/global-minimum-corporate-tax-will-not-end-forces-drive-tax-competition?utm_source=update-newsletter&utm_medium=email&utm_campaign=piie-insider