La province de Québec et les municipalités du Québec face à la concurrence fiscale : faut-il envisager un pacte fiscal entre jurisdictions?
Bibliographic record
Abstract
EnglishThis paper describes a kind of tax competition thar does not only impact the after tax rate of return on capital, but also impacts the cost of labor. New incentives invented in one place give rise to an escalation. Governments become prisoners of the game ; the flow of taxes can be reversed (governments give money to businesses rather than the reverse); and world production is not what it should be. Negotiating a fiscal pact between jurisdictions to regulate tax competition is necessary. francaisLa concurrence fiscale agit non seulement sur le rendement du capital apres impots, mais egalement sur le cout du travail. Les incitatifs inventes a un endroitfont naitre une surenchere. Les gouvernements deviennent prisonniers du jeu ; le flux des impots peut s' inverser (les gouvernements versent de l' argent aux entreprises plutot que l' inverse) ; et, la production mondiale n'est plus ce qu'elle devrait etre. La negociation d' un pacte fiscal entre jurisdictions pour encadrer la concurrence fiscale est necessaire.
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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 | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.009 | 0.004 |
| Scholarly communication | 0.005 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.011 | 0.000 |
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.
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".