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Journal of Economic Literature - Book Review

JEL Volume. 50, Issue 4 | leftPrevious Review Next Review right

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Book(s) Reviewed

The Causes and Consequences of Income Tax Noncompliance by Jeffrey A. Dubin

Published By: New York and Heidelberg: Springer
ISBN: 978-1-4419-0906-0
Date of Publication: 2012


Book Review Detail

Reviewed by: Brian Erard of B. Erard and Associates
Review DOI: 10.1257/jel.50.4.1106.r7
Review Pages: 1122-26

Book Review Abstract

Brian Erard of B. Erard and Associates reviews, "The Causes and Consequences of Income Tax Noncompliance" by Jeffrey A. Dubin. The JEL annotation of this book begins: "Presents an empirical analysis of the federal and state revenue collection process in the United States, focusing on the causes of taxpayer noncompliance. Discusses the tax gap; recent patterns in IRS enforcement, economic theory and the literature; the Dubin Graetz Wilde model; the data; IRS criminal enforcement activities and taxpayer noncompliance; IRS criminal investigation—measuring the marginal monetary effect of criminal investment convictions; extensions to the period 2002–04; and state income tax compliance. Dubin is Adjunct Professor of Economics and Statistics in Global Economy and Management at the Anderson School of Management, University of California, Los Angeles. Bibliography; no index."


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Book Review Authors

Brian Erard of B. Erard and Associates


JEL Classifications

H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26: Tax Evasion
K34: Tax Law
K42: Illegal Behavior and the Enforcement of Law


Journal of Economic Literature


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