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The Tax System Design under the Inflation

2010· article· en· W2113417285 on OpenAlexvenueno aff
Wen-zhi Duan

Bibliographic record

VenueCanadian social science · 2010
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsEconomicsWelfare economicsInflation (cosmology)Depreciation (economics)Keynesian economicsMicroeconomics

Abstract

fetched live from OpenAlex

Inflation is one of the most significant factors which should be considered in the company’s tax design. In the text, the author introduces the influences of inflation on the tax burden of the company firstly, and then on the basis of discussing the problems which need to be paid attention to in the tax system design under the inflation, the author expatiates the tax system in detail, which includes the inventory valuation method taxation system design, cost sharing with the design of the tax system, depreciation calculation of the tax system design and sales income of tax system design. Key words: Inflation, Tax System Design Resume: L’inflation est le facteur le plus signifiant qui doit etre considere dans la conception d’impot de la compagnie. Dans l’article present, l’auteur introduit d’abord l’influence de l’inflation sur le fardeau fiscal de la compagnie, et puis, sur la base de la discussion des problemes qui meritent l’attention dans la conception du systeme fiscal sous l’inflation, l’auteur expose en detail le systeme fiscal, qui comprend la conception du systeme de taxation par methode d’evaluation d’inventaire, le partage des couts avec la conception du systeme fiscal, le calcul de depreciation de la conception du systeme fiscal et le revenu de ventes de la conception du systeme fiscal. Mots-Cles: inflation, conception du systeme fiscal

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)0.001
metaresearch head score (Gemma)0.002
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: Empirical · Consensus signal: none
Teacher disagreement score0.994
Threshold uncertainty score0.026

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0030.002
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0080.001

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 head0.216
Teacher spread0.195 · 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
GenreEmpirical

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

Citations0
Published2010
Admission routes1
Has abstractyes

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