Border adjustment tax scheme would hit US oil refiners
Bibliographic record
Abstract
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.
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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 | 0.001 | 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 | 0.003 | 0.001 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.003 | 0.002 |
| Insufficient payload (model declined to judge) | 0.031 | 0.007 |
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".