Bibliographic record
Abstract
Abstract The existing personal and corporate income tax structures in most European Union (EU) and other OECD countries are still heavily influenced by the idea of a comprehensive income tax, as first proposed by Schanz (1986) over a hundred years ago and later by Haig (1921) and Simons (1938). Under their proposals, each individual should be taxed annually on the sum of all their real incomes from labour and capital, regardless of source. More recent support for this basic structure for the income tax includes the Royal (Carter) Commission on Taxation (1966) in Canada, the Campbell Committee (1981) in Australia, and the US Department of the Treasury (1984), many of whose proposed reforms were in fact enacted in 1986.In theory, under a comprehensive income tax, there would be no need for a separate tax on corporate income. The perceived role of the corporate tax in this system is to offset administrative problems faced in taxing accruing capital gains. The practice has been to impose a direct tax on corporate retained earnings to supplement whatever personal tax is imposed on capital gains at the personal level so that the two together tax accruing capital gains on corporate equity at roughly the same rate as applies to other forms of capital income.
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 distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.020 | 0.002 |
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; both teacher heads agree on what is shown here.
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".