An All Too Real Neverending Story: Federal Income Tax Complexity
Bibliographic record
Abstract
This research effort extends the work of Rosacker and Davies (1997) to re-validate their tax complexity model. The empirical outcomes of the current study permit a comparative assessment of tax complexity across time while additionally allowing for the immediate consideration of several significant tax reforms enacted within the Tax Cuts and Jobs Act of 2017. The primary research question is whether the model helps inform tax policy choices targeted at decreasing tax complexity through a focus on the enacted tax reforms, a critical objective specified for the original research effort. This study enhances the literature by assessing and comparing federal income tax complexity under prior, existing, and subsequent tax systems. A complexity measurement model has been created utilizing data developed under the IRS, allowing the investigation of a database created annually by the IRS.
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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 | 0.020 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.002 | 0.004 |
| Scholarly communication | 0.006 | 0.013 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.004 |
| Insufficient payload (model declined to judge) | 0.004 | 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".