Bibliographic record
Abstract
Recent federal governments have been committed to policies reducing Canada’s green house gas emissions through the promotion of green energy development.1 Tax measures have been a vital instrument in working towards these policies. However, while recent tax measures have achieved a more level playing field between fossil fuel and green energy project development, they have proven insufficient to mitigate the primary obstacles to green energy market growth—significantly higher up front capital investment requirements and consequent higher financing risks and costs. This paper asserts that if tax instruments are to result in meaningful market growth for green energy, they must be developed out of a market transformation perspective which addresses these barriers. In doing so, this paper examines: (1) the recent tax policies of the Department of Finance (“Finance”) within the context of the federal governments’ broader sustainable development policies; (2) environmental market perspectives and economic frameworks in which tax measures can function as economic instruments to encourage the development of green energy; and (3), in light of these environmental policies and market perspectives, the tax instruments that have been introduced by Finance and the extent to which they have reached their objectives.
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 imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.008 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.004 | 0.005 |
| Science and technology studies | 0.005 | 0.003 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.002 | 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 source (direct Gemma or distilled Codex), 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".