{ "model": { "rank": 14695, "code": "thing-levy", "model_id": "vr.tr.levy", "name": "levy", "purpose": "a charge imposed and collected", "family": "Thing Registry", "category": "Society, people and institutions", "status": "research-draft", "kind": "thing", "plane": "SOC", "domain": "SOC.ECO", "industry": "", "version": "", "url": "/models/thing/levy/", "tier": 2, "score": 35, "payload": { "layer": "wordnet", "aliases": [ "tax", "taxation", "revenue enhancement", "single tax", "income tax", "bracket creep", "estimated tax", "withholding tax", "withholding", "capital gains tax", "capital levy", "departure tax", "property tax", "land tax", "council tax", "franchise tax", "gift tax", "inheritance tax", "estate tax", "death tax", "death duty", "direct tax", "indirect tax", "hidden tax", "capitation", "poll tax", "progressive tax", "graduated tax", "proportional tax", "degressive tax", "stamp tax", "stamp duty", "surtax", "supertax", "pavage", "transfer tax", "tithe", "special assessment", "excise", "excise tax" ], "aliasCount": 52, "merged": 35, "knownIn": 0, "facets": { "substance": "social", "origin": "conceptual", "agency": "inert", "mobility": "not-applicable", "scale": "not-applicable", "affordances": [ "observable" ] }, "markers": [], "lexicalClass": "noun.possession", "senseRank": 0, "alsoRegisteredAs": null, "source": { "dataset": "oewn:2024", "synset": "oewn-13329886-n", "ili": "i106625", "license": "CC BY 4.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-11T06:07:00Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 1, "engine": "claude" }, "metaModel": { "id": "THING-LEVY", "registryId": "vr.tr.levy", "name": "levy", "version": "0.2.0-wave.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "SOC.ECO" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/levy/", "model": { "registry_id": "vr.tr.levy", "name": "levy", "purpose": "Let an agent handle levies by authority, base, rate, payer and legal basis, give factual information, and signpost professional tax advice.", "definition": "A charge imposed and collected by an authority, such as a tax, duty or compulsory contribution, including income tax.", "what_it_is_for": "Funding public goods and services, and steering behaviour.", "affordances": [ "impose and collect it, by law", "pay and report it", "claim reliefs and exemptions", "appeal assessments" ], "distinguishing_features": [ "Compulsory, imposed by authority", "Defined by base, rate and payer", "Grounded in law", "Different from voluntary fees" ], "appearance": "Tax returns, assessments, invoices with tax lines, and official rate tables.", "visual_identification": [ "Tax names and rates", "Legal basis in statutes", "Tax authority correspondence" ], "physical_properties": [], "families_and_kinds": [ "income tax", "consumption taxes such as VAT", "property taxes", "duties and tariffs", "social contributions", "single tax proposals" ], "related_models": [ { "relation": "is imposed by", "target": "government", "why": "authority" }, { "relation": "is based on", "target": "statute", "why": "legal basis" }, { "relation": "is paid as", "target": "payment", "why": "settlement" }, { "relation": "is confused with", "target": "fee", "why": "voluntary charge" } ], "identifiers": [], "standards_and_regulation": [ "National tax law", "OECD model tax conventions", "EU VAT Directive" ], "failure_modes_and_hazards": [ "Scams impersonating tax authorities", "Missed deadlines", "Personal tax advice without qualification" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "definition", "name": "Definition", "description": "Which levy.", "rationale": "Base, rate and payer define it.", "layers": [ { "id": "type", "name": "Type", "description": "Kind of tax.", "findings": [ { "id": "type-finding", "name": "Type", "description": "Levy type.", "questions": [ { "text": "Which levy is this?", "kind": "definition" }, { "text": "Under which law?", "kind": "provenance" } ] } ] }, { "id": "rate", "name": "Rate and base", "description": "How calculated.", "findings": [ { "id": "rate-finding", "name": "Rate", "description": "Rate and base.", "questions": [ { "text": "What is the rate, and on what base?", "kind": "measurement" }, { "text": "For which year?", "kind": "provenance" } ] } ] } ] }, { "id": "compliance", "name": "Compliance", "description": "Paying correctly.", "rationale": "Deadlines and records matter.", "layers": [ { "id": "filing", "name": "Filing", "description": "Returns and deadlines.", "findings": [ { "id": "filing-finding", "name": "Filing", "description": "Filing obligations.", "questions": [ { "text": "What must be filed, and by when?", "kind": "boundary" }, { "text": "What are the penalties for lateness?", "kind": "boundary" } ] } ] }, { "id": "reliefs", "name": "Reliefs", "description": "Exemptions.", "findings": [ { "id": "reliefs-finding", "name": "Reliefs", "description": "Reliefs.", "questions": [ { "text": "Which reliefs or exemptions apply?", "kind": "provenance" }, { "text": "How are they claimed?", "kind": "action" } ] } ] } ] }, { "id": "disputes", "name": "Disputes", "description": "Appeals.", "rationale": "Assessments can be challenged.", "layers": [ { "id": "appeal", "name": "Appeal", "description": "Challenging assessments.", "findings": [ { "id": "appeal-finding", "name": "Appeal", "description": "Appeal route.", "questions": [ { "text": "How can an assessment be appealed?", "kind": "action" }, { "text": "Within what time?", "kind": "boundary" } ] } ] }, { "id": "help", "name": "Help", "description": "Advice.", "findings": [ { "id": "help-finding", "name": "Help", "description": "Where to get help.", "questions": [ { "text": "Where can reliable tax help be found?", "kind": "action" }, { "text": "Is free help available?", "kind": "action" } ] } ] } ] }, { "id": "safety", "name": "Safety", "description": "Scams.", "rationale": "Tax scams are common.", "layers": [ { "id": "scams", "name": "Scams", "description": "Impersonation.", "findings": [ { "id": "scams-finding", "name": "Scams", "description": "Scam signs.", "questions": [ { "text": "Is this message really from the tax authority?", "kind": "boundary" }, { "text": "How can it be verified?", "kind": "action" } ] } ] }, { "id": "policy", "name": "Policy", "description": "Debate.", "findings": [ { "id": "policy-finding", "name": "Policy", "description": "Tax policy debate.", "questions": [ { "text": "What are the arguments for and against this levy?", "kind": "provenance" }, { "text": "Are views presented fairly?", "kind": "boundary" } ] } ] } ] } ] }, "openQuestions": [ "Should tax types be separate entries?", "How should rates be linked by jurisdiction and year?", "How should agents signpost tax help?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "organisation or institution", "method": "Written from the archetype playbook - what this kind of thing needs beyond identity and provenance - and from the structure that recurred across 6,333 models already researched by two engines. Applied to this entry by rule. No source was read for this thing and no claim here is researched.", "facetsInferred": false, "nextPass": "A researcher replaces this draft with a sourced specification. Treat every sentence below as a proposal to argue with.", "purpose": "Give an agent a durable, checkable way to recognise a levy, record what state it is in, and decide what may be done with it.", "whatItIs": "a charge imposed and collected", "characteristics": { "substance": "social", "origin": "conceptual", "agency": "inert" }, "whatYouCanDoWithIt": [ "observed and measured" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: tax, taxation, revenue enhancement, single tax, income tax, bracket creep, estimated tax, withholding tax, withholding, capital gains tax, capital levy, departure tax.", "35 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it." ], "openQuestionsForResearch": [ "Which of the bundles below does a real task actually need, and which are ceremony?", "What does this thing have that the facets do not capture at all?", "Which neighbouring kind is most often confused with a levy, and on what evidence are they told apart?" ], "whatItIsMadeOf": "a social arrangement between people", "physicalCharacter": [ "Does nothing on its own; everything it does, something else did to it." ], "whatCanBeDoneWithIt": [ "observe it, measure it, record its state" ], "howItIsRecognised": [ "Nothing to see. Recognised by name, register entry and the people acting in its name, and those change while it stays the same body." ], "relatedModels": [ { "relation": "covers", "note": "Finer kinds folded into this entry because telling them apart needs a task that asks for it. Each is a model waiting to be split out when one does.", "targets": [ "tax", "taxation", "revenue enhancement", "single tax", "income tax", "bracket creep", "estimated tax", "withholding tax", "withholding", "capital gains tax", "capital levy", "departure tax" ] } ], "standing": "35 finer distinctions are held inside this entry as names rather than as separate models.", "structure": { "bundles": [ { "id": "identity-and-classification", "name": "Identity, naming and classification", "description": "How an agent tells one levy from another, and a levy from things that resemble it.", "rationale": "Recognition comes before every other claim. Without stable identity nothing else in the model can be trusted to be about the same thing twice.", "layers": [ { "id": "naming-and-identifiers", "name": "Names and identifiers", "description": "The names this thing goes by and the identifiers that survive translation and time.", "findings": [ { "id": "preferred-name-and-aliases", "name": "Preferred name, aliases and local names", "description": "Which name to use, which names mean the same thing, and which merely sound similar.", "questions": [ { "id": "preferred-name-and-aliases-q01", "text": "What identifies and describes the name of a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "preferred-name-and-aliases-q02", "text": "Who or what asserted this about the name of a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "preferred-name-and-aliases-q03", "text": "What may an agent decide or do once the name of a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "stable-identifiers", "name": "Stable identifiers and external keys", "description": "Identifiers that keep pointing at this kind of thing across systems and languages.", "questions": [ { "id": "stable-identifiers-q01", "text": "What identifies and describes an identifier for a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stable-identifiers-q02", "text": "Who or what asserted this about an identifier for a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stable-identifiers-q03", "text": "What may an agent decide or do once an identifier for a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "classification-and-granularity", "name": "Classification and granularity", "description": "Where a levy sits among kinds, and how finely a task needs to cut it.", "findings": [ { "id": "kind-and-parents", "name": "Kind, parents and neighbouring kinds", "description": "The classes this thing belongs to and the ones it is next to.", "questions": [ { "id": "kind-and-parents-q01", "text": "What identifies and describes the kind of a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "kind-and-parents-q02", "text": "Who or what asserted this about the kind of a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "kind-and-parents-q03", "text": "What may an agent decide or do once the kind of a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "distinguishing-features", "name": "Distinguishing features", "description": "What separates a levy from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "distinguishing-features-q02", "text": "Who or what asserted this about what distinguishes a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "distinguishing-features-q03", "text": "What may an agent decide or do once what distinguishes a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "state-and-lifecycle", "name": "State and lifecycle", "description": "The states a levy passes through and the events that move it between them.", "rationale": "Most decisions about a thing depend on what state it is in now, which is a claim with a time on it, not a property.", "layers": [ { "id": "lifecycle-stages", "name": "Lifecycle stages", "description": "From coming into existence to ceasing to be one of these.", "findings": [ { "id": "stages-and-transitions", "name": "Stages and transitions", "description": "The stages worth naming and what moves a levy between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stages-and-transitions-q02", "text": "Who or what asserted this about the lifecycle of a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stages-and-transitions-q03", "text": "What may an agent decide or do once the lifecycle of a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "observations-and-status", "name": "Observations and current status", "description": "What is observed about a levy, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a levy is recorded so that it can be superseded rather than overwritten.", "questions": [ { "id": "observation-record-q01", "text": "What identifies and describes an observation of a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "observation-record-q02", "text": "Who or what asserted this about an observation of a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "observation-record-q03", "text": "What may an agent decide or do once an observation of a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "people-and-responsibility", "name": "People, roles and responsibility", "description": "Who stands in what relation to a levy.", "rationale": "Social things are defined by the relations people hold to them, and those relations change without the thing changing.", "layers": [ { "id": "roles-and-parties", "name": "Roles and parties", "description": "The roles that exist around a levy and who fills them.", "findings": [ { "id": "role-assignments", "name": "Role assignments and their validity", "description": "Who holds which role over a levy, from when, and on whose authority.", "questions": [ { "id": "role-assignments-q01", "text": "What identifies and describes a role over a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "role-assignments-q02", "text": "Who or what asserted this about a role over a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "role-assignments-q03", "text": "What may an agent decide or do once a role over a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "ownership-and-accountability", "name": "Ownership and accountability", "description": "Who answers for a levy and who may decide about it.", "findings": [ { "id": "accountability", "name": "Accountability and decision rights", "description": "Where responsibility for a levy sits when something goes wrong.", "questions": [ { "id": "accountability-q01", "text": "What identifies and describes responsibility for a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "accountability-q02", "text": "Who or what asserted this about responsibility for a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "accountability-q03", "text": "What may an agent decide or do once responsibility for a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "legal-identity", "name": "Legal identity and mandate", "description": "What levy is in law and what it exists to do.", "rationale": "Legal identity survives changes of name, address, staff and premises, which is exactly why it must be recorded separately from all of them.", "layers": [ { "id": "registration", "name": "Legal form and registration", "description": "Form, register, identifiers and jurisdiction.", "findings": [ { "id": "registration-record", "name": "Registration and identifiers", "description": "What names this body unambiguously in law.", "questions": [ { "id": "registration-record-q01", "text": "What legal form does levy take, in which register, under which identifier?", "kind": "definition" }, { "id": "registration-record-q02", "text": "What survives a rename, a merger or a move of premises, and what does not?", "kind": "boundary" } ] } ] }, { "id": "mandate", "name": "Mandate and governing instrument", "description": "The purpose it is bound to and the document that binds it.", "findings": [ { "id": "mandate-record", "name": "Mandate and its source", "description": "What it may do, and the instrument that says so.", "questions": [ { "id": "mandate-record-q01", "text": "What is the mandate of levy, and which founding or governing instrument grants it?", "kind": "provenance" }, { "id": "mandate-record-q02", "text": "What lies outside the mandate, and what should an agent do when asked for it?", "kind": "action" } ] } ] } ] }, { "id": "governance-and-membership", "name": "Governance, membership and decision rights", "description": "Who decides in levy and who belongs to it.", "rationale": "Authority inside an organisation is held by roles, not people, and an agent needs to know which role can commit it.", "layers": [ { "id": "decision-rights", "name": "Decision rights", "description": "Bodies, offices and what each may bind.", "findings": [ { "id": "authority-map", "name": "Who may bind the organisation", "description": "The offices that can commit it and their limits.", "questions": [ { "id": "authority-map-q01", "text": "Which bodies or offices of levy may take which decisions, and up to what limit?", "kind": "definition" }, { "id": "authority-map-q02", "text": "What evidence shows that a given person currently holds that office?", "kind": "provenance" } ] } ] }, { "id": "membership", "name": "Membership and affiliation", "description": "Who counts as part of it and on what terms.", "findings": [ { "id": "membership-rules", "name": "Membership and its evidence", "description": "Classes of member, how membership starts and ends.", "questions": [ { "id": "membership-rules-q01", "text": "What kinds of membership or affiliation does levy have, and how does each begin and end?", "kind": "definition" }, { "id": "membership-rules-q02", "text": "What may a member do in its name, and what may they not?", "kind": "action" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a levy came from and when it held.", "rationale": "A claim without a source and a time cannot be superseded, only overwritten, and an agent that overwrites loses the ability to explain itself.", "layers": [ { "id": "source-and-authority", "name": "Source and authority", "description": "Who said it, on what evidence, and how strongly.", "findings": [ { "id": "claim-provenance", "name": "Claim provenance and confidence", "description": "The authority behind each claim about a levy and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "claim-provenance-q02", "text": "Who or what asserted this about a claim about a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "claim-provenance-q03", "text": "What may an agent decide or do once a claim about a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "time-and-versions", "name": "Time, versions and supersession", "description": "When a claim was true, when it was learnt, and what replaced it.", "findings": [ { "id": "validity-and-supersession", "name": "Validity period and supersession", "description": "How an old claim about a levy is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a levy, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "validity-and-supersession-q02", "text": "Who or what asserted this about the validity of a claim about a levy, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "validity-and-supersession-q03", "text": "What may an agent decide or do once the validity of a claim about a levy is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] } ] }, "statistics": { "bundles": 6, "layers": 12, "findings": 14, "questions": 38 } } } }