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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.

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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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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 2 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 teacher distillation outputs. Candidate is the union; consensus is the intersection.

affvenueunlabeled
Joint tax evasion
Robin Boadway, Nicolas Marceau, Steeve Mongrain
2002· article· en· Canadian Journal of Economics/Revue canadienne d économique· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
46
citations
fundno affunlabeled
Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Marcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matías Giaccobasso, Ricardo Pérez-Truglia
2017· report· en· National Bureau of Economic Research· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
45
citations
affunlabeled
Why do developing countries tax so little
Timothy Besley, Torsten Persson
2014· preprint· en· London School of Economics and Political Science Research Online (London School of Economics and Political Science)· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communicationconsensus · none
33
citations
aboutno affunlabeled
Immovable property under VAT : a comparative global analysis
Robert F. van Brederode
2011· book· en· Wolters Kluwer Law & Business eBooks· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
33
citations
aboutno affunlabeled
Tax evasion and avoidance typologies
Jeffrey Simser
2008· article· en· Journal of Money Laundering Control· Economics, Econometrics and Finance
distilled prediction:candidate · noneconsensus · none
33
citations
affunlabeled
Value Added Tax
Alan Schenk, Victor Thuronyi, Wei Cui
2015· book· en· Cambridge University Press eBooks· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrowconsensus · none
32
citations
venueno affunlabeled
Policy Forum: The Financial Activities Tax
Michael Keen, Russell Krelove, John Norregaard
2016· preprint· en· Canadian Tax Journal/Revue fiscale canadienne· Economics, Econometrics and Finance
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none
32
citations
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