Bibliographic record
Abstract
To practice local decentralization and national balance development of new Government, the Ministry of Government Administration and Home Affairs examine Consumption Tax to transfer a part of VAT to Local Tax. Nations which have high the financial independence of local Government impose mostly consumption tax as local tax. The nations are Japan, Germany, U.S.A, Canada. The local consumption tax system to introduce this nations can classify tax base separation system and tax base sharing system to tax base distribution. The former system is that central government and local government divide tax base and the specific government impose the specific tax base to have independent tax authority. U.S.A and some states of Canada adopt this system. The latter system determine tax authority to use jointly central government and local government. Japan, Germany and other states of Canada adopt this system. If we introduce the Local Consumption Tax, this systems examine merits and demerits and the system which improve the fiscal soundness of our local governments may find. Moreover the current tax law must improve provisions connected to introduction of the Local Consumption Tax.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 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; both teacher heads agree on what is shown here.
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".