https://www.brookings.edu/articles/why-do-the-u-s-and-its-allies-want-to-seize-russian-reserves-to-aid-ukraine/
https://www.brookings.edu/articles/the-difference-in-how-the-wealthy-make-money-and-pay-taxes/
https://www.cesifo-group.de/DocDL/EEAG-2018.pdf