Using Divide-and-Conquer to Improve Tax Collection
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https://www.nber.org/papers/w30218
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Tax collection by capacity constrained governments may exhibit multiple equilibria: if delinquency is low, limited enforcement capacity is enough to discipline deviators; if delinquency is high, limited enforcement capacity is overstretched and no longer dissuasive. In principle, divide-and-conquer,
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美国国家经济研究局创建时间：
2022-07-01
