A Note on Enforcement Spending and VAT Revenues
提出用税收收入替代逃税数据来估计执法支出变化的影响，并利用智利数据发现每增加1美元执法支出可使增值税收入增加31美元，当前支出水平还可提高40%。
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 instead of evasion data to estimate the impact of changes in enforcement spending. Applying our method to Chilean data, we find that $1 (USD) of additional enforcement spending increases VAT revenues by $31. Moreover, current levels of spending could increase by 40% and still be within sample values. Hence, a 10% increase in spending could reduce evasion from its current rate of 23% to 20%.