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Taxation, regulation and other policies

2009· book-chapter· en· W930141984 on OpenAlexaff
Simon C. Parker

Bibliographic record

VenueCambridge University Press eBooks · 2009
Typebook-chapter
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsWestern University
Fundersnot available
KeywordsEconomicsBusiness

Abstract

fetched live from OpenAlex

This final chapter discusses several other public policies which affect entrepreneurship. The first section discusses the taxation of entrepreneurs. It starts by reviewing theory and evidence about the effects of income and payroll taxes, before turning to corporation, wealth and inheritance taxes. The content of the first section complements the analysis of capital gains tax provided in the previous chapter. The second section discusses evidence relating to three types of public policy which affect entrepreneurs' labour and product market activities. The first type of policy is employment assistance schemes, designed to move unemployed workers off the welfare rolls and into independent business ownership. The second type is targeted government procurement of entrepreneurs' products, including affirmative action policies for small business owners. The third type of policy is the provision of assistance and advice to entrepreneurs. The third section of this chapter deals with an increasingly important topic: government regulation. Regulations affect entrepreneurial entry, exit, production, hiring and corporate governance decisions, as well as the availability of bank credit. These topics are all analysed in turn. The emphasis in this section is mainly on presenting empirical findings, although some theoretical arguments are also discussed. The fourth section discusses some remaining, mainly macro, policy issues such as the welfare state and minimum wages – and how they affect entrepreneurship. It also discusses the effects of several institutions which, while not directly under government control, are shaped by government policies, including the roles of ‘enterprise culture’ and trade unions in the economy.

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)0.002
metaresearch head score (Gemma)0.003
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 score0.012
Threshold uncertainty score0.039

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.001
Science and technology studies0.0020.005
Scholarly communication0.0050.003
Open science0.0010.001
Research integrity0.0030.003
Insufficient payload (model declined to judge)0.0120.002

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 head0.024
GPT teacher head0.187
Teacher spread0.163 · 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".

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Citations0
Published2009
Admission routes1
Has abstractyes

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