L'évitement fiscal vu sous l'angle du droit civil : le privé est politique ! (Tax Avoidance From a Civil Law Perspective: The Private Is Political!)
Bibliographic record
Abstract
French Abstract: En s’inspirant de la critique feministe de la distinction entre le public et le prive, cet article porte un regard civiliste sur un probleme qui releve a l’evidence du droit public : l’evitement fiscal. Vues sous l’angle du droit civil, les strategies d’evitement fiscal consistent souvent en un jeu des contribuables sur la qualification juridique de leurs actes a partir des outils fournis par le droit prive, notamment le droit des contrats. L’article constate que le succes de telles strategies repose sur l’attitude plus deferente des juges a l’egard des qualifications proposees par les justiciables lorsqu’ils se prononcent en matiere fiscale plutot qu’en matiere civile ou commerciale. L’article enrichit ainsi notre comprehension du phenomene de l’evitement fiscal et indique comment les techniques de qualification elaborees par les juristes civilistes pourraient aider les juges fiscaux a mieux cerner les veritables rapports juridiques que nouent entre eux les contribuables. Reaffirmer le caractere public de la qualification, y compris en contexte fiscal, confererait une intelligibilite accrue aux structures juridiques imaginees par les fiscalistes et simplifierait d’autant l’application des regles sur l’impot. English Abstract: Inspired by the feminist critique of the public/private distinction, this article takes a civil law view of a problem usually seen through the lense of public law: tax avoidance. From a civil law perspective, tax avoidance strategies appear as a game that taxpayers play on the legal characterization of their dealings, with tools provided by private law, like contract law. The article notes that the success of such strategies rests on the more deferential attitude of judges towards characterizations proposed by citizens when they decide in tax cases rather than in civil or commercial cases. The article thus enriches our understanding of tax avoidance and suggests how characterization techniques developped by civil law scholars could help tax judges better understand the real legal relationships between taxpayers. Reaffirming the public character of legal characterization, including in tax context, would provide greater intelligibility to the legal structures devised by tax experts and could simplify the application of tax rules.
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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 | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.005 | 0.014 |
| Scholarly communication | 0.008 | 0.005 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.003 | 0.004 |
| Insufficient payload (model declined to judge) | 0.017 | 0.002 |
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".