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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Taxation and Compliance Studies
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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

affaffiliation
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venuejournal
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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

929 results · 1 filter active ·
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20002025
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Machine labels · sparse coverage
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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.
929 works in the cohort · of 4,299,418page 10 of 19

Labels cover 2 of 929 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 929 of 929 works in this cohort. Predictions are machine_predicted_unvalidated. The Gemma side is a direct model label for every work (title-only); the Codex side is a distilled, calibrated classifier. Candidate is the union; consensus is the intersection.

affunlabeled
Using Divide-and-Conquer to Improve Tax Collection
Samuel Kapon, Lucía Del Carpio, Sylvain Chassang
2022· report· en· National Bureau of Economic Research· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
fundno affunlabeled
Kinship taxation as a constraint on microenterprise growth
Munir Squires
2016· dissertation· en· London School of Economics and Political Science Theses Online (London School of Economics and Political Science)· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
affno abstractunlabeled
Taxation Policymaking in Ghana
Mark Kwakye Frimpong, Bossman E. Asare, Evans Aggrey-Darkoh
2022· book-chapter· en· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
affno abstractunlabeled
Administrative Procedures as Tax Enforcement Tools
Wei Cui, Jeffrey Hicks, Michael Wiebe
2023· article· en· SSRN Electronic Journal· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
fundno affunlabeled
Optimal Policies and the Informal Sector 1
Katherine Cuff, Nicolas Marceau, Steeve Mongrain, Joanne Roberts
2009· preprint· en· Summit (Simon Fraser University)· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
affunlabeled
Les enjeux de l'économie souterraine
Bernard Fortin
2002· preprint· fr· Érudit documents and data repository (Érudit Consortium, University of Montreal)· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
aboutno affunlabeled
GST A Robust Tax Regime: A Bibliometric Analysis on GST
Bindu Arora Yashraj Sharma
2024· article· en· Journal of Informatics Education and Research· Economics, Econometrics and Finance
machine prediction:candidate · bibliometricsconsensus · none
2
citations
affno abstractunlabeled
Minimum Wages in Developing Countries
Tony Fang, Viet Ha
2023· book-chapter· en· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
affaboutunlabeled
E-Commerce and Tax Planning: Canadian Experiences
Carla Carnaghan, Pauline Downer, Kenneth J. Klassen, Jeffrey Pittman
2004· article· en· SSRN Electronic Journal· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations
affno abstractunlabeled
Local Tax Administration
Brian Dollery, Harry Kitchen, Melville McMillan, Anwar Shah
2020· book-chapter· en· Economics, Econometrics and Finance
machine prediction:candidate · insufficient_payloadconsensus · none
2
citations
aboutno affunlabeled
VAT Treatment of public sector bodies: the Canadian model
Pierre-Pascal Gendron
2010· preprint· en· Oxford University Research Archive (ORA) (University of Oxford)· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
2
citations

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