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it's simply that the gains to cheating
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and not getting caught are bigger if you're rich,
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so you need to audit more to push back into equilibrium.
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Now, suppose we did in fact want to use the policy
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of raising fines to push down,
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to push up the compliance rate, to push down cheating.
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How would we change the law?
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Suppose we want to raise the fines for cheating,
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we don't like people cheating so we raise the fines,
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but we're worried about this result that didn't push up compliance rates,
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how could we change the law or change the incentives in the game
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so that it actually would change compliance rates?