How about both? Which is what happens, by the way. People with 7 digits on their tax return get audited a LOT. Low-income people get audited more than people

How about both? Which is what happens, by the way. People with 7 digits on their tax return get audited a LOT. Low-income people get audited more than people with 6-figure incomes, but they also arguably have lower levels of tax compliance too. And I have no interest in incentivizing low-income people to cheat on taxes - that will just result in them voting for more taxes that they can cheat on and impose on the rest of us.