Abstract
Brian Erard of B. Erard and Associates reviews, “The Causes and Consequences of Income Tax Noncompliance” by Jeffrey A. Dubin. The EconLit Abstract 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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