Bibliographic record
Abstract
A b s t r A c t Under Canada’s goods and services tax ( gSt ), harmonized sales tax ( hSt ), and provincial retail sales tax (St ), most goods and services are advertised at prices on which taxes are “extra.” taxes are added at the cash register on every purchase, and consumer dislike of (and political opposition to) the gSt and hSt is due primarily to this high visibility. In all other value-added tax (vat ) countries, prices are shown tax-included. Canada currently does not have mandatory gSt - or rSt -included pricing for constitutional reasons: legislation dealing with pricing is generally within provincial jurisdiction, and provincial rSt s must be direct taxes, which are understood to require tax-extra pricing. With the pending implementation of the hSt in Ontario and British Columbia in July 2010, the conditions will be in place for Canada and most provinces to enact legislation mandating tax-included prices. t he author contends that this would be good for the Canadian economy, explores associated technical issues, and discusses whether Canada could impose a flat 13 percent hSt across the country for the sake of uniformity in pricing, despite the objections of the provinces.
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 | 0.010 | 0.026 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.015 | 0.006 |
| Scholarly communication | 0.015 | 0.006 |
| Open science | 0.004 | 0.002 |
| Research integrity | 0.033 | 0.012 |
| Insufficient payload (model declined to judge) | 0.033 | 0.004 |
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.
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".