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Record W1580927735

Taxation of e-commerce : fiscal regulation of the Internet

2001· book· en· W1580927735 on OpenAlexaboutno aff
William J. Craig

Bibliographic record

VenueTolley eBooks · 2001
Typebook
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsCyberspaceThe InternetStatus quoTax planningStatutory lawE-commerceSample (material)Table (database)BusinessDouble taxationPublic economicsTax avoidanceEconomicsPolitical scienceComputer scienceMarket economyLawWorld Wide WebData mining
DOInot available

Abstract

fetched live from OpenAlex

Table of statues and statutory instruments list of cases background - challenges to the Status Quo, taxation on the Internet, Ottawa and its results case studies (with sample tax calculations) practical solutions - the New Millennium tax framework, starting an E-Business, tax planning in Cyberspace.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.001
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.378
Threshold uncertainty score0.752

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0000.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.005
Science and technology studies0.0020.001
Scholarly communication0.0040.002
Open science0.0010.001
Research integrity0.0020.001
Insufficient payload (model declined to judge)0.0200.004

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.

Opus teacher head0.021
GPT teacher head0.202
Teacher spread0.182 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreOther

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".

Quick stats

Citations1
Published2001
Admission routes1
Has abstractyes

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