>Either. A third option: technology investments improved the efficiency of the previous tax base, which allowed the expansion of the tax base - through additio

>Either. A third option: technology investments improved the efficiency of the previous tax base, which allowed the expansion of the tax base - through additional enforcement activity, increasing the tax base in absolute terms but also returning the overhead to its historical norms. Without tracking the size of the tax base in inflation-adjusted terms, hard to account for. (The cynically, you’re probably right re: useless bureaucratic expansion)