
https://www.sciencedirect.com/science/article/pii/S2542435121000830/pdfft?md5=cdf440c00dde4a8e080cc3901da4c60b&pid=1-s2.0-S2542435121000830-main.pdf

https://www.icaew.com/-/media/corporate/files/technical/information-technology/technology/big-data-in-chinese-businesses.ashx

https://taxfoundation.org/flat-tax-state-income-tax-reform/