This is multiply wrong. First, it’s not “worth it” to bring in $100 at a cost of $99. The government is already inefficiently burning wealth when it brings in m

This is multiply wrong. First, it’s not “worth it” to bring in $100 at a cost of $99. The government is already inefficiently burning wealth when it brings in money at $0 overhead, and now you’re multiplying that by 100. If bringing money into the government were intrinsically good, you could just raise taxes. Second, this has to be balanced with the taxpayer’s costs of being audited. What is good and the purpose of tax enforcement is that the system runs as the law defines it and is “fair” in the sense that everybody has to obey the law, without exception.