But this information alone, might it not deliver the results that we hope for?

That's a great question, Tim, and that's what a lot of more recent work has also tried to shed light on.

So taken together, this more recent body of work points to several limitations to information.

The first is that you need the underlying administrative capacity to actually make use of all this information in order to reduce evasion.

And another way of saying this is that it's really far from easy to set up both the organizational and technological infrastructure to be able to take advantage of what is oftentimes an enormous amount of third party data that tax authorities can receive.

In one tax authority that we talk about in the paper, there's a recent study showing that in 79% of cases, sellers and buyers report vastly different amounts for exactly the same transaction, despite these invoices being easily cross-checked.

And that's an indicator of two things.

good tax administration look like? Are there definite principles or rules or do we just know it when we see it?