López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018
What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little … enforcement strategies that maximize compliance across the portfolio of taxes. Importantly, this work indicates that penalties and …-declaration tax - in this instance, a gross-sale tax). In the model, the sign of the spillover depends on how taxpayers update their …