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Policy Forum: Tax Policy for Strategic Advantage—Building Canada's Human Capital Edge in the AI and Tariff Economy

2025· article· W4417166730 on OpenAlexvenueaboutno aff
Devan Mescall, Nathalie Johnstone

Bibliographic record

VenueCanadian Tax Journal/Revue fiscale canadienne · 2025
Typearticle
Language
FieldSocial Sciences
TopicCanadian Policy and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsUnemploymentTariffHuman capitalGovernment (linguistics)Investment (military)Tax policyValue (mathematics)Capital (architecture)

Abstract

fetched live from OpenAlex

The Canadian job market faces a significant transition as a result of the advancement of artificial intelligence (AI) technology and a new approach to tariffs and trade by the US administration. Without meaningful change in domestic policy, an increase in unemployment rates may have a negative impact on Canada's economy, communities, and the health and well-being of individuals. In this article, we review prior studies to develop a framework that allows us to map the probable impacts of unemployment levels on economies, communities, and individual wellness outcomes. We analyze the potential impact of tariffs and AI adoption on the Canadian job market between 2025 and 2030 using scenario analysis, and find that the most likely outcome is an unemployment rate peaking above 9 percent. Addressing this challenge requires an integrated approach across government policies, including tax policy, to strengthen the economic pillars supporting business enterprises, to advance the development of skills and training, and to drive the creation of enterprise value by employing Canadian talent. We identify critical success factors for corporate tax incentives, suggest prospective policies, and recommend bold policy changes to elevate investment in human capital and help Canada to thrive in an era of AI and tariffs.

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)0.006
metaresearch head score (Gemma)0.015
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 score0.148
Threshold uncertainty score0.988

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0060.015
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.003
Science and technology studies0.0130.004
Scholarly communication0.0100.003
Open science0.0030.002
Research integrity0.0100.006
Insufficient payload (model declined to judge)0.0240.002

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 head0.013
GPT teacher head0.266
Teacher spread0.253 · 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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