Kahn, Charles M; Silva, Emilson C D; Ziliak, James P - In: Economic Journal 111 (2001) 468, pp. 188-205
We use panel data from the Brazilian tax collection authority to examine the effects of a major incentive reform instituted in 1989 to improve tax enforcement. Beforehand, fine collections per inspection were relatively stable; however, a striking trend break occurred afterwards, which we...