The Dubin Graetz Wilde Model

  • Jeffrey A. Dubin


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


Unemployment Rate Real Income Compliance Behavior Internal Revenue Audit Rate 
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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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