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Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families?

2022· article· en· W4308067503 on OpenAlexvenueaboutno aff
Jennifer Robson

Bibliographic record

VenueCanadian Tax Journal/Revue fiscale canadienne · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicCanadian Policy and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsUnit (ring theory)Extant taxonBondRevenueAgency (philosophy)Fiscal yearBusinessPaymentPublic economicsDemographic economicsFinanceEconomicsPsychology

Abstract

fetched live from OpenAlex

Since the Canada learning bond (CLB) launched in 2005, 1.6 million children have ever received a CLB payment; these are from among the 3.8 million children who have ever been officially eligible. Starting in 2022, hundreds of thousands of CLB-eligible children will become adults able to make an independent claim for a retroactive benefit payment. While these adults will have formed their own core fiscal unit, eligible for other transfers tied to their own taxfiling, their access to the CLB will be determined by a core fiscal unit that they have left. This arrangement pushes at the boundaries of Canada's tax and transfer system, which generally assumes coordination within a core fiscal unit, where a fiscal unit refers to family grouping used by the Canada Revenue Agency to asses taxes and transfers. Extant data suggest that taxfiling may be an administrative obstacle for a non-trivial share of children and young adults, but it has not yet received much attention from policy makers. In this article, I discuss options for policy change that might improve access to the CLB by reducing reliance on annual filing to assess income for both adult claimants and current minors eligible for the program.

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)0.007
metaresearch head score (Gemma)0.032
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: Not applicable
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.116
Threshold uncertainty score0.845

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.032
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.002
Science and technology studies0.0220.006
Scholarly communication0.0110.004
Open science0.0030.004
Research integrity0.0090.008
Insufficient payload (model declined to judge)0.0170.001

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.

Opus teacher head0.012
GPT teacher head0.249
Teacher spread0.237 · 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
Published2022
Admission routes2
Has abstractyes

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Same venueCanadian Tax Journal/Revue fiscale canadienneSame topicCanadian Policy and GovernanceFrench-language works237,207