Physical Basis for a Constant Lag Time
  We show that the constant time lag prescription for tidal dissipation follows directly from the equations of motion of a tidally-forced viscous fluid body, given some basic assumptions. They are (i) dissipation results from a viscous force that is proportional to the velocity of the tidal flow (ii) tidal forcing and dissipation are weak and non-resonant (iii) the equilibrium structure of the forced body is spherically-symmetric. The lag time is an intrinsic property of the tidally-forced body and is independent of the orbital configuration. 
Aristotle Socrates and Boaz Katz
astro-ph.EP astro-ph.SR