Ideas, intereses e instituciones en la reforma de la fiscalidad de las empresas multinacionales
Bibliographic record
Abstract
Este artículo analiza el acuerdo de tributación global para empresas multinacionales alcanzado por el G20 en octubre de 2021, que supone un importante primer paso tanto para que las empresas multinacionales paguen los impuestos que les correspondan como para que los paraísos fiscales vean notablemente erosionado su modelo de negocio. Se apoya en el marco de análisis de economía política planteado por Hall (1997) para explicar el papel de las ideas, los intereses y las instituciones en la consecución de un acuerdo global que había sido imposible alcanzar previamente. Asimismo, detalla el contenido del acuerdo, su funcionamiento y su posible impacto económico.
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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 | 0.004 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.004 |
| Science and technology studies | 0.003 | 0.008 |
| Scholarly communication | 0.008 | 0.004 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.005 | 0.000 |
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.
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".