Bibliographic record
Abstract
[Extract] 1997 saw the release of numerous detailed reports on the Internet and how transactions taking place over the Internet should be taxed. 1998 was the year of great debate over the effectiveness of existing tax rules and how, if at all, they should be adapted to deal with the Internet. Within the tax community, the general level of understanding of the Internet and its effect on taxation has grown to the extent that any debate on the topic is increasingly sophisticated. The International Fiscal Association focus and the Organisation for Economic Cooperation and Development (OECD) Ministerial Conference in Ottawa in October 1998 assisted this process. Since then, the tax community has attempted to take the most promising ideas and explore the effect of their implementation on national revenue bases and international trade. This has occurred, for example, at the international level through the OECD working groups and at the domestic level with the US Advisory Commission on Electronic Commerce. Ultimately, the result should provide the basis for international consensus on the development and implementation of principles that satisfy a broad majority of nations.
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 imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.007 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.000 | 0.002 |
| Bibliometrics | 0.003 | 0.004 |
| Science and technology studies | 0.005 | 0.007 |
| Scholarly communication | 0.011 | 0.017 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.005 | 0.004 |
| Insufficient payload (model declined to judge) | 0.052 | 0.011 |
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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".