Missing the Net: The Law and Economics of Alberta's NHL Players Tax
Bibliographic record
Abstract
The Province of Alberta has introduced a tax on the income of all NHL players earned in every game played in Alberta. The Alberta government intends to forward the revenues from the tax to the ownership groups of the Province's two NHL teams - the Edmonton Oilers and the Calgary Flames. Reaction to the tax has been harsh. Criticism ranges from Oilers allegations of interference with collective bargaining rights to discriminatory treatment of high profile taxpayers in violation of the North American Free Trade Agreement. The NHL Players Tax is designed to take advantage of the practical application of international foreign tax credit and treaty rules to effectively transfer tax revenues from foreign coffers to the Alberta Treasury. After exploring the stated rationale and incidence of the tax, the authors conclude that Alberta's NHL Players Tax is likely to fail to achieve its objectives. Moreover, the tax represents aggressive extension of the province's tax authority with no public benefit.
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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 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.009 | 0.008 |
| Scholarly communication | 0.012 | 0.002 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.005 | 0.004 |
| Insufficient payload (model declined to judge) | 0.006 | 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".