Dynamiques comparées des effets de la taxation minière
Bibliographic record
Abstract
Ce texte étudie l’effet de la taxation sur le sentier d’extraction d’une ressource naturelle non renouvelable en situation de concurrence parfaite. Il s’agit d’une synthèse de travaux récents sur le sujet. Quoique le cadre d’analyse soit défini de façon générale, on y traite de façon plus particulière d’une taxe forfaitaire, d’une redevance spécifique, d’une redevance ad valorem, d’une taxe sur les profits et d’ une taxe sur la valeur de la propriété. L’analyse est faite dans un premier temps sous l’hypothèse simplificatrice qu’il n’y a pas d’effet de stock sur les coûts d’extraction, puis reprise pour le cas plus complexe où les coûts d’extraction dépendent de l’extraction cumulée. Un traitement séparé est fait de l’impôt sur le revenu des sociétés, qui nécessite l’introduction explicite du capital dans le modèle.
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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 | 0.002 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.029 | 0.002 |
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".