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Policy Forum: On the Way to a Distance-Based Tax?

2025· article· en· W4410236124 on OpenAlexvenueaboutno aff
Jean‐Philippe Meloche, Michaël Robert-Angers, Luc Godbout

Bibliographic record

VenueCanadian Tax Journal/Revue fiscale canadienne · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsPolitical scienceLaw and economicsEconomicsComputer science

Abstract

fetched live from OpenAlex

This article looks at the instruments through which motorists contribute to financing the Canadian road network. Four sources of revenue are presented: fuel taxes, vehicle registration fees, carbon taxes, and tolls. A summary analysis of the revenues from these sources in Quebec and Ontario shows that they do not cover the costs of the road networks in these two provinces. In these times of technological change, revenues from fuel taxes are shrinking and those from vehicle registration fees are growing steadily and fast becoming the chief source of road financing. To redress the situation, a distance-based pricing system seems like the best solution. However, such a solution is complex to implement and could take several years to become operational. Until then, raising fuel taxes is the best way to ensure financing for road network maintenance and to facilitate the transition to a new mode of financing.

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)0.005
metaresearch head score (Gemma)0.017
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: Not applicable
GenreCandidate signal: Commentary · Consensus signal: Commentary
Teacher disagreement score0.100
Threshold uncertainty score0.352

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0050.017
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.002
Science and technology studies0.0110.005
Scholarly communication0.0140.011
Open science0.0030.003
Research integrity0.0210.010
Insufficient payload (model declined to judge)0.0490.006

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 head0.014
GPT teacher head0.199
Teacher spread0.186 · 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
GenreCommentary

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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