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Record W4408717960 · doi:10.5744/ftr.2024.2004

Association Between Fairness and Judicial Decision-Making

2025· article· en· W4408717960 on OpenAlexaffabout
Jonathan Farrar, Harjot Mehmi

Bibliographic record

VenueFlorida Tax Review · 2025
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicLaw, Economics, and Judicial Systems
Canadian institutionsTed Rogers Centre for Heart ResearchWilfrid Laurier University
Fundersnot available
KeywordsAssociation (psychology)Medical decision makingPsychologyMedicineFamily medicinePsychotherapist

Abstract

fetched live from OpenAlex

Empirical literature on judicial decision-making has not yet considered the association between the normative value of fairness andjudges’ decisions. Using a sample of tax cases at the Tax Court of Canada (2010–2019) containing 4,420 disputes, we investigate whether a litigant is significantly more likely to obtain a favorable outcome if there is a reference to fairness in the court judgment. Compared to disputes without a mention of fairness in the court judgment, disputes with any mention of fairness have a 51% greater likelihood of a successful outcome. Notably, even when a court judgment mentions fairness not clearly in favor of the taxpayer, taxpayers are still 28% more likely to obtain a successful outcome than taxpayers without a mention of fairness. Together, these findings show that fairness is strongly associated with judicial outcomes and suggest that fairness considerations may influence judges. Furthermore, analysis of the subsample with fairness references reveals that two dimensions of fairness significantlyand positively affect the likelihood of a taxpayer winning a tax dispute (procedural fairness and interpretive fairness), and one dimension of fairness significantly and negatively affects the likelihood of a taxpayer winning a tax dispute (outcome fairness). These results show the contextual and normative importance of fairness.

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 imitation

Not 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.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation 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: none
Teacher disagreement score0.836
Threshold uncertainty score0.791

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.001

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 head0.024
GPT teacher head0.259
Teacher spread0.235 · 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 teacher head, 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
Published2025
Admission routes2
Has abstractyes

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