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Record W2784547376 · doi:10.3917/rffp.140.0117

Transparence de Revenu Québec en matière fiscale

2017· article· fr· W2784547376 on OpenAlexaboutno aff
Paul Ryan

Bibliographic record

VenueRevue française de finances publiques. · 2017
Typearticle
Languagefr
FieldSocial Sciences
TopicSocial Sciences and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsPolitical scienceTransparency (behavior)HumanitiesWelfare economicsLawEconomicsArt

Abstract

fetched live from OpenAlex

L'auteur analyse la transparence dont Revenu Qubec fait preuve dans son mandat d'administrer les lois fiscales du Qubec et la taxe fdrale sur les produits et services sur le territoire du Qubec.Il le fait sous trois angles : transparence dans l'interprtation donne par Revenu Qubec aux textes lgislatifs, transparence dans sa manire de les appliquer et transparence dans la divulgation ponctuelle de sa performance et de ses rsultats.This article examines the transparency displayed by Revenu Qubec in administering Quebec tax laws and the federal goods and services tax on the Quebec territory.The transparency is analysed from three perspectives, first by considering the interpretation of tax laws by Revenu Qubec, then by examining the manner in which they are applied, and finally by reviewing to what extent the performance of Revenu Qubec and the results achieved are timely disclosed.

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)0.002
metaresearch head score (Gemma)0.002
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.583
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.000
Science and technology studies0.0020.002
Scholarly communication0.0010.002
Open science0.0030.000
Research integrity0.0010.001
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 head0.024
GPT teacher head0.305
Teacher spread0.281 · 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.

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

Citations0
Published2017
Admission routes1
Has abstractyes

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