Bibliographic record
Abstract
The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving tax policy discussions away from a clear origin-based rationale toward a consequentialist one. The limitations of origin-based criteria for allocating taxing rights warrant an alternative normative standard. This article puts forth the differential approach as a suitable normative basis. It requires that the allocation of tax entitlements be based on distributive justice considerations, particularly when origin-based approaches fail to provide satisfactory normative support.\nLes règles fiscales internationales actuelles sont généralement justifiées par des théories fondées sur l’origine. Ces théories alignent les droits fiscaux des pays sur la localisation géographique des facteurs économiques qui contribuent à la création de revenus. Deux phénomènes récents ont rendu les approches basées sur l’origine limitées dans leur portée. Premièrement, l’intégration économique des sociétés multinationales et l’importance des biens incorporels ont rendu impossible l’identification précise des facteurs contribuant à la création de revenus. Deuxièmement, les différends croissants entre les pays sur les facteurs économiques à considérer comme pertinents pour le partage de l’assiette fiscale internationale ont récemment conduit à une prise en compte accrue des conséquences distributives, éloignant ainsi les discussions de politique fiscale d’une logique claire fondée sur l’origine pour les rapprocher d’une logique fondée sur les conséquences. Les limites des critères fondés sur l’origine pour l’attribution des droits fiscaux justifient l’adoption d’une nouvelle norme. Cet article propose l’approche différentielle comme base normative appropriée. Cette approche exige que l’attribution des droits fiscaux soit fondée sur des considérations de justice distributive, en particulier lorsque les approches fondées sur l’origine ne parviennent pas à fournir un soutien normatif satisfaisant.
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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 | 0.003 | 0.005 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.003 | 0.014 |
| Scholarly communication | 0.006 | 0.008 |
| Open science | 0.001 | 0.007 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
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".