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Record W4407142470 · doi:10.3917/rffp.154.0137

Incidences économiques et défi fiscal du commerce en ligne au Québec

2021· article· fr· W4407142470 on OpenAlexaboutno aff
Luc Godbout, Michael Robert Angers

Bibliographic record

VenueRevue française de finances publiques. · 2021
Typearticle
Languagefr
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsPolitical scienceBusiness

Abstract

fetched live from OpenAlex

Les consommateurs québécois effectuent de plus en plus d’achats en ligne. Cependant, la majorité des montants sont dépensés sur des sites de l’extérieur (ailleurs au Canada ou à l’étranger). La consommation en ligne récupérée par les détaillants Web locaux étant relativement faible, on observe le remplacement de ventes locales par des importations, ce qui génère des fuites de recettes fiscales. Si l’achat en ligne constitue une tendance lourde, il est néanmoins possible d’en atténuer l’impact sur les finances publiques. En complément des mesures prises par le Québec dans le cadre du Budget 2018-2019, une piste à considérer rapidement est l’application uniforme des taxes de vente sur les importations de biens corporels. L’application uniforme de ces taxes rendrait les importations moins attrayantes qu’elles ne le sont déjà, ce qui répondrait aux questions d’équité soulevées par les commerçants locaux.

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 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 score0.023
Threshold uncertainty score0.124

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.005
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0110.001

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.

Opus teacher head0.015
GPT teacher head0.231
Teacher spread0.216 · 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

Citations0
Published2021
Admission routes1
Has abstractyes

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Same venueRevue française de finances publiques.Same topicCorporate Taxation and AvoidanceFrench-language works237,207