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Record W2209964513 · doi:10.3138/cpp.2015-044

Tax Policy for a Rent-Rich Economy

2015· article· en· W2209964513 on OpenAlexaffvenueabout
Robin Boadway

Bibliographic record

VenueCanadian Public Policy · 2015
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicFiscal Policy and Economic Growth
Canadian institutionsQueen's University
Fundersnot available
KeywordsEconomicsEconomic rentLabour economicsDividend taxState income taxDividendMonetary economicsIndirect taxDouble taxationIncome taxWageGross incomeTax reformMarket economyPublic economicsFinance

Abstract

fetched live from OpenAlex

I argue that a significant amount of income consists of windfall gains or rents. Rents accrue to firms and their owners, as well as to asset owners. They also accrue to income earners due to windfall changes in wage rates and rent-seeking opportunities. High-income persons obtain a disproportionate share of rents, and I investigate the consequences of that for Canadian tax policy. Some tax reforms suggested include adopting an allowance for corporate equity business tax system, abolishing the dividend tax credit and preferential treatment of capital gains, limiting the use of tax-free savings accounts, increasing the progressivity of income taxation, and adopting a guaranteed basic income.

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)0.003
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 score0.060
Threshold uncertainty score0.313

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.001
Science and technology studies0.0040.002
Scholarly communication0.0050.002
Open science0.0010.001
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0090.001

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 head0.072
GPT teacher head0.243
Teacher spread0.171 · 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

Citations27
Published2015
Admission routes3
Has abstractyes

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