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    • A Note on Enforcement Spending and VAT Revenues 

      Engel Goetz, Eduardo; Galetovic Potsch, Alexander; Raddatz, Claudio E. (The MIT Press, 2001)
      Tax compliance studies usually focus on the effect of enforce-ment spending on tax evasion. Reliable estimates are difficult to obtain because evasion data are often suspect. This note shows how tax revenues can be used ...