
https://www.igi-global.com/pdf.aspx?tid=319023&ptid=278239&ctid=4&oa=true&isxn=9781683183105

https://www.bruegel.org/sites/default/files/2023-04/PB%2009%202023_0.pdf

https://files.taxfoundation.org/20211014170634/International-Tax-Competitiveness-Index-2021.pdf