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
The North American Free Trade Agreement (NAFTA) has had a significant effect on Mexico's economy and institutions. The ongoing consideration of tax reform in Mexico requires an evaluation of the role of NAFTA in Mexico's economy, including its tax structure; it also requires an assessment of the impact of the Mexico's tax system on the trade and capital flows between Mexico and its NAFTA partners, the United States and Canada. Clearly, no good tax reform in Mexico can ignore the role of NAFTA.This paper provides a review of the evidence on the economic impact of NAFTA, focusing on the evolution of foreign trade and foreign direct investment (FDI) flows in Mexico, and how these changes have affected Mexico's tax structure in terms of its tax bases and the ability to raise tax revenues. Using the marginal effective tax rate analysis, it also compares Mexico's tax system with those of Canada and the U.S. in terms of the tax impact on FDI across the three countries.Two main findings can be drawn from this study. First, by fueling Mexico's export and FDI inflow, NAFTA has a profound impact on Mexico's economic structure and hence the industrial distribution of tax bases. This transformation, in turn, calls for the adaptation of the tax structure to a service and manufacturing-export oriented economy. And, second, there are no weighty reasons from a NAFTA perspective for Mexico to undertake fundamental changes in its tax structure. The new wave of tax reform should concentrate on the objectives of raising revenues, simplifying the tax structure, and increasing the efficiency and overall equity of the tax system. Working Paper Number 01-02.
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 | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.008 |
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