I think in this case, the IRS "raising revenue" up to the amount they "should" be getting based on the current tax law is a good idea. There is an upper limit.

I think in this case, the IRS "raising revenue" up to the amount they "should" be getting based on the current tax law is a good idea. There is an upper limit. This then makes me think that tax law may already account for "under collection", which might cause it to target "over collection". Increased IRS effectiveness can close this gap.