Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes
Bibliographic record
Abstract
In all countries, some enterprises and individuals manage to avoid the full impact of the tax system. They do so in many ways. Some have sufficient political influence to remain outside of the scope of the legislation in the first place. Others, also usually at the upper end of the economic spectrum, manage to devise legal ways around the apparent intent of the law. Still others simply cheat, for example, by claiming improper deductions or under-reporting income or sales. At the extreme, some may operate completely outside the scope of the formal tax system. And finally, some may simply refuse to pay their taxes.Working Paper Number 03-16.
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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 | 0.007 | 0.042 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.003 | 0.017 |
| Scholarly communication | 0.011 | 0.012 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.004 | 0.009 |
| 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".