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Nardi, C. (2022, January 11). Quebec plans to hit unvaccinated with a ‘significant’ tax. National Post. https://nationalpost.com/news/politics/quebec-working-on-new-significant-health-tax-for-the-unvaccinated

Clemens, J., & Veuger, S. (2020). Implications of the Covid-19 Pandemic for State Government Tax Revenues (Working Paper No. 27426; Working Paper Series). National Bureau of Economic Research. https://doi.org/10.3386/w27426