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    • Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies 

      Pomeranz, Dina Deborah; Marshall, Cristobal; Castellon, Pamela (Inter-American Center of Tax Administrations, 2014)
      Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected ...