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
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."