Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This study investigates the possibility of indexing inflation on capital gains tax in South Africa.The research question asks to which extent inflation will have an effect on capital gains tax, and the study aims to answer this question by means of a comparative study between the South African and Canadian tax regimes.The benefit of this comparison lies in the fact that the Canadian tax regime provides for the indexation of inflation on capital gains tax.South African legislators should consider the differences between these tax regimes as there may be new lessons that may be learned from a Canadian perspective.The problem, however, is that no provision is made in the Income Tax Act 58 of 1952 or other legislation for the indexation of inflation on Capital gains tax in South Africa.Before recommending that the South African legislator amend current legislation to accommodate the indexation for inflation on Capital Gains Tax, inflation and its effect on the economy and investments in South Africa have to be considered.
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.
Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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 it