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Jun 18 2020 Alejandro Esteller-Moré
  A Basic Model of Optimal Tax Enforcement under Liquidity Constraints
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Jun 01 2014 Athanasios O. Tagkalakis
  Tax arrears and VAT revenue performance: Recent evidence from Greece
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Oct 25 2009 Martin Besfamille , Philippe De Donder and Jean Marie Lozachmeur
  Tax enforcement may decrease government revenue
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