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
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© 2012 Springer Science+Business Media, LLC
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Dubin, J.A. (2012). The Dubin Graetz Wilde Model. In: The Causes and Consequences of Income Tax Noncompliance. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-0907-7_5
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DOI: https://doi.org/10.1007/978-1-4419-0907-7_5
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Publisher Name: Springer, New York, NY
Print ISBN: 978-1-4419-0906-0
Online ISBN: 978-1-4419-0907-7
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