Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
<JATS1:p>This book is a continuation of the prestigious series investigating current tax policy debates in an historical context. </JATS1:p> <JATS1:p>The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories:</JATS1:p> <JATS1:p>1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership).</JATS1:p> <JATS1:p>2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure).</JATS1:p> <JATS1:p>3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states.</JATS1:p> <JATS1:p>Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.</JATS1:p>
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.
Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.004 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it