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Record W2271724411 · doi:10.24926/265535.880

Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation

2001· article· en· W2271724411 on OpenAlexaff
Arthur J. Cockfield

Bibliographic record

VenueMinnesota law review · 2001
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsQueen's University
Fundersnot available
KeywordsBusinessTaxpayerThe InternetContext (archaeology)E-commerceTax avoidanceJurisdictionInternational taxationTax reformValue-added taxDouble taxationPublic economicsFinanceEconomicsLawPolitical science

Abstract

fetched live from OpenAlex

The Love Bug initially appeared as an e-mail with the subject line indicating "ILOVEYOU" and an attachment.Id.When recipients clicked twice on the attachment, software code was activated, which replaced computer files on the user's hard drive with copies of the Love Bug, hence acting like a computer virus.Id.The Love Bug then searched for the Microsoft Outlook Express email program and sent copies of itself to everyone listed in the address book.Id.The fact that the Love Bug reproduced itself over

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 distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation 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: Empirical
Teacher disagreement score0.961
Threshold uncertainty score0.984

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

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 head0.036
GPT teacher head0.275
Teacher spread0.239 · 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 teacher head, 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

Citations18
Published2001
Admission routes1
Has abstractyes

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