Tax Coda

Tax Coda

When expertise leaves, enforcement does not come back

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Tax Coda
Jan 27, 2026
∙ Paid

Every enforcement system rests on a fragile asset. It is not money. It is not a statutory authority. It is human capital that takes years to assemble and minutes to dismantle.

Governments often behave as if enforcement capacity is a faucet. Turn it off for political reasons. Turn it back on later when priorities shift. That assumption fails when the work…

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