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Record W4239513026 · doi:10.1108/oxan-db217736

Border adjustment tax scheme would hit US oil refiners

2017· other· en· W4239513026 on OpenAlexaboutno aff

Bibliographic record

VenueEmerald expert briefings · 2017
Typeother
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessGasolinePort (circuit theory)Diesel fuelCommerceEconomicsInternational tradeEngineeringWaste management

Abstract

fetched live from OpenAlex

Significance Congressional Republicans are mulling the introduction of a border adjustment tax (BAT) regime as part of an overhaul of the US tax system. For the oil industry, the reform would have far-reaching consequences for company finances, the ways US oil flows through international markets and how much consumers pay at the pump. Impacts More US oil exports would require new infrastructure, creating opportunities for pipeline and port terminal builders. Higher domestic gasoline and diesel prices could push consumers to more fuel-efficient hybrid or electric vehicles. However, higher gasoline prices would probably also hit consumer spending in other parts of the US economy. Russian refiners -- the largest sellers of finished oil products into the US market -- would suffer from an import tax scheme. Canadian oil producers could gain US market share if a border tax is placed only on Mexican goods, WTO issues notwithstanding.

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 distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.133
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0010.001
Open science0.0010.000
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0140.002

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.

Opus teacher head0.020
GPT teacher head0.265
Teacher spread0.244 · 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; both teacher heads agree on what is shown here.

Study designNot applicable
Domainnot available
GenreOther

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
Published2017
Admission routes1
Has abstractyes

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