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Regional differentiation of the tax burden on personal income in Canada

2024· article· en· W4396846585 on OpenAlexaboutno aff
Igor Mitroshin

Bibliographic record

VenueVestnik Universiteta · 2024
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicEconomic and Fiscal Studies
Canadian institutionsnot available
Fundersnot available
KeywordsPersonal income taxIncome taxEconomicsPersonal incomeState income taxHigh income countriesBusinessGross incomePublic economicsTax reformEconomic growthDeveloping country

Abstract

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The income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region. Canada is very similar to Russia in its geographical location, nature and climate, so the standard of living of the population in this country is of interest. One of its indicators is the income of citizens. The state’s approach to personal income taxation reflects the general socio-economic policy in the country. The study analysed the tax burden on personal income in the provinces of Canada in 2000–2022, determined the dynamics of this indicator for the period under review, and identified the existence of correlation between the amount of income and the tax burden on it in the regional aspect. The results obtained found that in Canada, there is a conditional division into eastern provinces with a traditionally high tax burden, western provinces with a national average tax burden, and northern territories with a relatively low tax burden. A certain inverse relationship between the amount of citizens’ income and the tax burden on it has been established. In regions with high incomes, the tax burden is usually lower, and in regions with low incomes, it is generally higher. However, there are regions that are exceptions, which shows the relative financial independence of regional authorities in Canada. The dynamics of the tax burden on personal income in the analysed period reflected the impact of the crises of 2008 and 2020 when it decreased. This fact demonstrates the sensitive response of regional governments to the changing economic situation.

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)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.045
Threshold uncertainty score0.328

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.006
Science and technology studies0.0020.001
Scholarly communication0.0020.000
Open science0.0010.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.000

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.

Opus teacher head0.019
GPT teacher head0.163
Teacher spread0.144 · 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.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

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

Citations1
Published2024
Admission routes1
Has abstractyes

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