@unpublished{publication-24213, author={Bustos, Sebastián and Pomeranz, Dina and Suárez Serrato, Juan Carlos and Vila-Belda, José and Zucman, Gabriel}, institution={University of Zurich}, number=21, pages=95, series={URPP Equality of Opportunity Discussion Paper Series}, title={The race between tax enforcement and tax planning: evidence from a natural experiment in Chile}, year=2023, }