L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
Bibliographic record
Abstract
Le quotient familial est depuis sa création en 1946, le cœur du dispositif assurant la familialisation de l’impôt sur le revenu français. A ce titre il fait l’objet de fréquentes critiques. Les plus anciennes et les plus nombreuses discutent son incidence redistributive soulignant qu’il confèrerait aux familles bénéficiaires un avantage croissant avec le revenu et le nombre des enfants. Plus récemment, des travaux s’inscrivant dans une perspective de genre ont contesté son influence sur les choix des femmes en matière d’emploi. La présente contribution vise précisément à prendre en compte les dispositifs familialisées qui organisent l’impôt sur le revenu français, afin d’en analyser les conséquences sur l’emploi féminin.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".