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2] Kolm (1973) observes that in order to obtain any given tax yield at the minimum cost, a tax authority should \"hang tax evaders with probability zero." Demonstrate an appropriate economic model for tax evasion and explain Kolm's comment within the model. Assess reasons why such a policy is rarely observed in practice. Kolm, SC. 1973. A note on optimum tax evasion. Journal of Public Economics, 2, 265-270