Globalized Tax Evasion and Corruption: Two Steps Forward, One Step Back
Bibliographic record
Abstract
This paper examines two classic crimes of the powerful, corruption and corporate tax evasion. It argues that tax avoidance/evasion is a type of corruption. Both are committed primarily by individuals and organizations with some combination of cultural, political and economic power, and this power means both sets of acts are difficult to trace, prosecute and punish. The paper begins with an analysis of corruption, as a behaviour, a label, and finally a set of legally proscribed acts. The focus then shifts to one type of corruption, corporate/elite tax evasion and avoidance. The goal of this article is to document the harm done by tax avoidance/evasion and assess possible remedies, while recognizing that “reforms” targeting the most powerful elites and corporations in the modern world will be heavily resisted at all stages of the legal process.
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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 | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.002 | 0.020 |
| Scholarly communication | 0.007 | 0.014 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.005 | 0.010 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
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.
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".