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Record W4316074350 · doi:10.4324/9780203079157-136

Tax

2021· book-chapter· en· W4316074350 on OpenAlexaboutno aff
O. J. Firestone

Bibliographic record

Venuenot available
Typebook-chapter
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsEconomics

Abstract

fetched live from OpenAlex

The advocates of a tax on advertising could reply that such a tax should be imposed on advertising that endeavours to persuade consumers to buy and not on advertising that informs consumers. From the consumer’s point of view, what matters is whether a reduction in advertising will lead to lower prices. Funds becoming available from a reduction in advertising may be transferred to other promotional efforts. In 1965 Canada had a balance of payments deficit with the United States of $1.9 billion and a total balance of payments deficit with all other countries of $1.1 billion. Adverse balance of payments repercussions of a tax on advertising would not only affect the value of the Canadian dollar and foreign exchange stability. The competitive position of Canadian industry is too valuable an accomplishment, achieved as a result of a struggle over a century, to be trifled with temporary expedients that may bring results contrary to what the measures were designed to achieve.

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 categoriesInsufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.880
Threshold uncertainty score0.000

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.002
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0030.001
Scholarly communication0.0050.004
Open science0.0010.001
Research integrity0.0030.004
Insufficient payload (model declined to judge)0.1200.056

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 head0.028
GPT teacher head0.201
Teacher spread0.173 · 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.

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
Published2021
Admission routes1
Has abstractyes

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