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The Dubin Graetz Wilde Model

  • Jeffrey A. Dubin
Chapter

Abstract

In this chapter we review the model of Jeffrey Dubin, Michael Graetz, and Louis Wilde published 25 years ago. The importance of this work is twofold. First, the DGW model was the first and remains the only empirical methodology to separate and measure the direct and indirect effects of audit rates on tax compliance. Second, the DGW approach forms the basis of the empirical research presented in subsequent chapters

Keywords

Unemployment Rate Real Income Compliance Behavior Internal Revenue Audit Rate 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer Science+Business Media, LLC  2012

Authors and Affiliations

  1. 1.Anderson School of ManagementGlobal Economics and ManagementLos AngelesUSA

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