https://www.econstor.eu/bitstream/10419/271918/1/cesifo1_wp10274.pdf
https://www.oecd-ilibrary.org/docserver/b2e5344f-en.pdf?expires=1698565802&id=id&accname=guest&checksum=73E9B70E0079916AB8EEA11871CB58C3
https://www.brookings.edu/wp-content/uploads/2022/05/Tax-and-Bad-Deal-for-Development_Final.pdf
https://socialeurope.eu/taming-the-big-tech-tiger