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Record W3191361503

Tributando o Superávit Cooperativo Internacional Durante e Após a Pandemia: Quatorze Maneiras (Taxing International Cooperative Surplus During and After the Pandemic: Fourteen Ways)

2021· article· en· W3191361503 on OpenAlexaff
Tarcísio Diniz Magalhães, Allison Christians

Bibliographic record

VenueSSRN Electronic Journal · 2021
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsMcGill University
Fundersnot available
KeywordsPortugueseRevenuePolitical scienceWelfare economicsBusinessEconomicsHumanitiesFinance
DOInot available

Abstract

fetched live from OpenAlex

Portuguese Abstract: Existem pelo menos quatorze maneiras de paises reivindicarem mais da receita globalmente produzida por meio da cooperacao transfronteirica, a qual pode ser utilizada para fazer frente aos estragos economico-fiscais causados pelo COVID-19. Este capitulo examina as quatorze e argumenta que, entre elas, as que buscam tributar fluxos de receita na fonte tem a melhor chance de alterar a distribuicao do superavit cooperativo internacional no curto prazo, desde que superadas algumas formalidades. English Abstract: There are at least fourteen ways for countries to claim more of the revenue globally produced through cross-border cooperation, which can be used to address the economic-fiscal crises brought about by COVID-19. This chapter examines the fourteen and argues that, among them, those seeking to tax revenue streams at source have the best chance of changing the distribution of the international cooperative surplus in the short term, provided that some formalities are overcome.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.002
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.022
Threshold uncertainty score0.044

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0030.004
Scholarly communication0.0040.002
Open science0.0000.003
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0050.000

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.

Opus teacher head0.012
GPT teacher head0.216
Teacher spread0.204 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

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".

Quick stats

Citations0
Published2021
Admission routes1
Has abstractyes

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Same venueSSRN Electronic JournalSame topicCorporate Taxation and AvoidanceFrench-language works237,207