“If a database existed containing the income and tax details of every tax filer in the country, whom would you investigate first? Your boss, colleagues, or those you consider economically similar to yourself?
Would knowing that others could see that you had accessed their tax records affect your choice?”
@andrew@law in Italy for a long time anyone could ask for anyone's tax records, they were considered public records like corporate balance sheets or land parcels. But you needed to go in person to request paper. When digitization happened, they also added a portal so anyone could request with the tax ID (which is composed from name, gender, date and place of birth). Lasted less than a week before they shut it down.
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