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Record W7133057142

Defining the limits and scope of the national treatment obligation in the GATT: A law and economics approach

2008· dissertation· W7133057142 on OpenAlexfundno aff
Shiva Kumar Giri

Bibliographic record

VenueTSpace · 2008
Typedissertation
Language
FieldBusiness, Management and Accounting
TopicTaxation and Legal Issues
Canadian institutionsnot available
FundersUniversity of Toronto
KeywordsObligationScope (computer science)CLARITYProduct (mathematics)RulemakingDomestic marketLegislation
DOInot available

Abstract

fetched live from OpenAlex

The national treatment obligation embodied in Article III of the GATT prohibits the application of internal tax and other regulatory measures so as to afford protection to domestic products. Regional trading regimes, such as European Union, and countries with federal system of governance, such as the United States, also have legal norms aimed at preventing their constituent states from imposing similar taxes or regulations. Because of its potential reach to virtually all governmental policies, the precise limits and scope of the national treatment obligation, particularly in situations where tax or regulatory measures make distinctions between products on the basis of certain characteristics other than origin and accord different treatment to each of them with a more burdensome impact on imported products than on domestic products, has been a matter of intense debate among legal scholars. This thesis attempts to contribute to the debate as to the clarity and predictability of the limits and scope of the national treatment obligation under the GATT. It does so firstly by proposing a tightly-structured economic approach, drawn largely on analytical frameworks used in anti-trust contexts particularly in defining relevant markets and determining anti-competitive exclusions, to interpreting the provisions of Article III of the GATT and the underlying concepts of product likeness and less favorable tax or regulatory treatment. The proposed approach suggests that an internal tax or regulation applied to domestic and imported products should be considered to have afforded protection to domestic production if the imported and domestic products in question have a substantial competitive relationship between them and if a tax or regulatory measure modifies the equality of competitive conditions for imported and domestic products to the competitive advantage of domestic products. Second, the thesis examines, from the perspectives of predictability and clarity, the basic premises of the analytical frameworks followed by the GATT/WTO dispute settlement bodies, the European Court of Justice and the Supreme Court of the United States to determining the legitimacy of a contested tax or regulation under the legal norms aimed at preventing the protective application of internal taxation or regulation. Third, it analyses the alternative tests suggested by various legal scholars and the normative and practical advantages and problems associated with them. Finally, it also evaluates the limitations and policy implications of the economic approach proposed in this thesis.

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)0.016
metaresearch head score (Gemma)0.019
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.018
Threshold uncertainty score0.091

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0160.019
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0040.003
Science and technology studies0.0060.054
Scholarly communication0.0180.018
Open science0.0030.007
Research integrity0.0120.012
Insufficient payload (model declined to judge)0.0030.001

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 head0.035
GPT teacher head0.291
Teacher spread0.256 · 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 designTheoretical or conceptual
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
Published2008
Admission routes1
Has abstractyes

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