{ "model": { "rank": 5830, "code": "thing-q159579", "model_id": "vr.tr.excise", "name": "excise", "purpose": "Enable an AI agent to recognise an excise regime, assess how it applies to a specified good or activity, and identify obligations or permitted actions supported by the applicable rules.", "family": "Thing Registry", "category": "Activities and processes", "status": "research-draft", "kind": "thing", "plane": "ACT", "domain": "ACT.ACT", "industry": "", "version": "", "url": "/models/thing/q159579/", "tier": 2, "score": 64, "payload": { "layer": "wikidata", "aliases": [ "sin tax", "specific excise tax", "tobacco taxes", "alcohol tax", "Wagering excise taxes", "Biergeld", "beer tax", "tobacco tax (Japan)", "tobacco tax (Quebec)", "tobacco tax (Germany)", "Swiss Federal Act on Tobacco Taxation", "cigarette tax in the United States" ], "aliasCount": 12, "merged": 13, "knownIn": 64, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q159579", "url": "https://www.wikidata.org/wiki/Q159579", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-07T09:32:06Z", "providers": [ "Codex", "Grok" ], "missingProviders": [], "pass": 2, "cost": { "grok": { "usd": 0.04804388, "turns": 4, "seconds": 166.2, "error": null }, "codex": { "seconds": 90.7, "error": "Reading additional input from stdin...\nOpenAI Codex v0.153.3\n--------\nworkdir: R:\\02_PROJECTS\\02_Meta_Models_Platforms\\Ver.cy\\current\\thing-registry-backlog\nmodel: gpt-6-astra\nprovider: openai\napproval: never\nsandbox: read-only\nreasoning effort: none\nreasoning summaries: none\nsession id: 01a07b33-64e7-7fc2-b78f-4187181148e1\n--------\nuser\nYou are drafting a Vercy meta-model for one registered thing. Answer as JSON only, no prose around it.\n\nThing: excise\nRegistry id: vr.tr.excise\nPlane / domain: INF / INF.KNW\nRegistry definition: (none recorded)\nNames folded into this entry: (none)\n\nA Vercy mod" } } }, "metaModel": { "id": "THING-Q159579", "registryId": "vr.tr.excise", "name": "excise", "version": "0.1.0-research.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "INF.KNW" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q159579/", "model": { "registry_id": "vr.tr.excise", "name": "excise", "purpose": "Enable an AI agent to recognise an excise regime, assess how it applies to a specified good or activity, and identify obligations or permitted actions supported by the applicable rules.", "definition": "A selective, usually indirect consumption tax on a legally defined, limited set of goods (classically alcohol, tobacco and energy products), assessed as a specific amount per physical unit, an ad valorem share of a defined price, or a mix of both, and charged on manufacture, extraction or release for consumption rather than as a general sales tax or a customs duty on all imports.", "scope_statement": "This model provisionally interprets excise as a selective tax or duty and owns its applicability, charge-triggering events, calculation rules, control arrangements, reliefs and discharge conditions, while linking to the governing law, affected goods, actors and transactions.", "in_scope": [ "The jurisdiction, authority, effective period and version of an excise regime", "The goods or activities selected for excise and the boundaries of their classification", "Events that create liability, determine the liable actor or make payment due", "Tax bases, rates and adjustments needed to establish an excise amount", "Excise-specific suspension, movement, relief and discharge conditions" ], "out_of_scope": [ "General consumption taxation, including VAT and sales tax regimes", "Customs tariffs, customs valuation and import procedures except where an excise rule depends on them", "Product composition, manufacturing operations and inventory management beyond excise-relevant evidence", "General legal instruments, legislative processes and judicial proceedings", "An organisation's complete accounts, payment processing and wider tax position" ], "distinguishing_features": [ "The governing instrument identifies an excise or equivalent selective duty; a narrow tax base alone does not establish that classification.", "Applicability turns on specified goods or activities rather than simply every taxable sale, distinguishing the regime from a general sales tax.", "An import connection does not by itself make the charge excise: the agent must distinguish an excise liability from a customs tariff liability on the same goods.", "A percentage-based charge can still be excise; a physical-unit basis is not a sufficient or necessary identification test.", "The charge must be distinguished from a licence fee, regulatory penalty or service charge by its stated legal basis and liability conditions." ], "characteristics": [ { "name": "Excise designation", "kind": "category", "unit_or_values": "Designation in the governing instrument; confirmed excise, candidate equivalent, unresolved", "why_it_matters": "Prevents selective taxes and regulatory charges from being treated as excise solely because they look similar." }, { "name": "Governing jurisdiction and authority", "kind": "relation", "unit_or_values": "Links to territorial jurisdiction, administering authority and governing instruments", "why_it_matters": "Establishes which rules and administrative decisions can determine applicability." }, { "name": "Rule validity", "kind": "state", "unit_or_values": "Proposed, effective, superseded, repealed or unresolved, with relevant dates", "why_it_matters": "Prevents a current rate or definition from being applied to an event governed by an earlier rule." }, { "name": "Selected tax object", "kind": "category", "unit_or_values": "Source-defined goods or activities, classifications, thresholds and exclusions", "why_it_matters": "Determines whether the object under assessment falls within the selective charge." }, { "name": "Charge-triggering event", "kind": "category", "unit_or_values": "Source-defined event, potentially involving production, import, release, supply, use or another specified occurrence", "why_it_matters": "Separates physical or commercial activity from the event that actually creates liability." }, { "name": "Liable actor", "kind": "relation", "unit_or_values": "Actor linked to the applicable liability rule and triggering event", "why_it_matters": "Ownership, possession and responsibility for paying excise must not be assumed to coincide." }, { "name": "Assessable base", "kind": "measurement", "unit_or_values": "Rule-defined quantity or monetary value, including unit, reference conditions and valuation date where applicable", "why_it_matters": "Supports reproducible calculation and exposes missing measurement or valuation evidence." }, { "name": "Applicable rate", "kind": "measurement", "unit_or_values": "Currency per specified unit, percentage of specified value, or a source-defined combination", "why_it_matters": "Connects the assessed base to the correct dated charge." }, { "name": "Excise treatment", "kind": "state", "unit_or_values": "Source-defined treatment, such as suspended, exempt, chargeable or unresolved", "why_it_matters": "Determines whether a charge is currently enforceable and which conditions constrain further action." }, { "name": "Discharge status", "kind": "state", "unit_or_values": "Not determined, outstanding, partly discharged, discharged or disputed, supported by evidence", "why_it_matters": "Distinguishes a calculated obligation from an obligation that has actually been settled or otherwise extinguished." } ], "affordances": [ "Classify a specified good or activity against an identified excise regime and flag unresolved boundaries.", "Determine whether an evidenced event creates excise liability and identify the responsible actor.", "Calculate or estimate the charge using the applicable rule version, recording missing inputs and assumptions.", "Evaluate whether a proposed storage, movement, release or use satisfies excise-specific conditions.", "Identify potentially available reliefs and the evidence or authorisation required to claim them.", "Reconcile assessed liability with declarations, payments and other evidence of discharge." ] }, "sources": [ { "id": "wikidata-q159579", "title": "excise (Q159579)", "url": "https://www.wikidata.org/wiki/Q159579", "what_it_supports": "Wikidata identity as an indirect consumption tax, English gloss as a goods tax at manufacture, aliases, and authority identifiers (LCSH, GND, Dewey)", "url_status": "live" }, { "id": "oecd-ctt-2022", "title": "Consumption Tax Trends 2022", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/11/consumption-tax-trends-2022_170b56f9/6525a942-en.pdf", "what_it_supports": "OECD split of consumption taxes into general taxes (VAT/sales) and taxes on specific goods (excises); ad quantum versus ad valorem design; alcohol, mineral oils and tobacco as the three principal OECD product groups", "url_status": "live" }, { "id": "oecd-revstat-2024", "title": "Revenue Statistics 2024", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2024/11/revenue-statistics-2024_6e88b46e/c87a3da5-en.pdf", "what_it_supports": "Official OECD heading 5121 definition of excises as product-specific taxes on a predefined limited range of goods, and the exclusion of general sales taxes, fiscal-monopoly profits, customs duties and export taxes", "url_status": "live" }, { "id": "eu-2020-262", "title": "Council Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast)", "url": "https://eur-lex.europa.eu/legal-content/EN/LSU/?uri=oj:JOL_2020_058_R_0002", "what_it_supports": "EU legal definition of excise goods (energy, alcohol, manufactured tobacco), chargeability, duty-suspension arrangements, and computerised movement control", "url_status": "live" }, { "id": "imf-ch7-excise", "title": "Excise Taxes (Chapter 7), in a volume on tax policy design", "url": "https://www.elibrary.imf.org/downloadpdf/display/book/9798400281501/CH007.pdf", "what_it_supports": "IMF account of why modern excises target a few goods with high rates to correct externalities and internalities, typical product set, and GCC introduction of excise systems in 2017-2019", "url_status": "live" }, { "id": "who-alcohol-taxes-2025", "title": "Global report on the use of alcohol taxes 2025", "url": "https://iris.who.int/bitstream/handle/10665/384526/9789240118928-eng.pdf?sequence=1", "what_it_supports": "Observed alcohol-excise designs (volume-based versus alcohol-content-based) and measured global median excise shares of retail price for beer and spirits", "url_status": "live" }, { "id": "hmrc-excise-types", "title": "Excise tax types, excise duty rates and supplementary guidance", "url": "https://www.gov.uk/government/publications/excise-tax-types-excise-duty-rates-and-supplementary-guidance", "what_it_supports": "United Kingdom operational list of goods liable to excise duty, HMRC tax type codes (DE 4/3), and rate-setting practice for alcohol, tobacco, hydrocarbon oil and related levies", "url_status": "live" }, { "id": "tax-foundation-global-excise", "title": "Global Excise Tax Policy: Application and Trends", "url": "https://taxfoundation.org/research/all/global/global-excise-tax-policy-application-trends/", "what_it_supports": "Worldwide use (at least 170 countries), points of imposition (manufacture, wholesale, retail), and the specific versus ad valorem structural split", "url_status": "live" } ], "structure": { "bundles": [ { "id": "excise-identity-and-reach", "name": "Excise identity and reach", "description": "Establishes which selective charge is being modelled and where its rules apply.", "rationale": "An agent must establish that the charge is excise and select the applicable regime before evaluating an object or event.", "layers": [ { "id": "legal-designation", "name": "Legal designation", "description": "Identifies the charge through its governing sources and separates it from neighbouring charges.", "findings": [ { "id": "excise-classification-basis", "name": "Excise classification basis", "description": "Record the source-supported basis for calling this charge excise, including any uncertainty about local terminology.", "questions": [ { "text": "Which governing instrument designates this charge as excise or establishes the claimed equivalent?", "kind": "provenance", "id": "excise-classification-basis-q01" }, { "text": "What distinguishes this charge from a customs duty, general consumption tax, licence fee or penalty in that instrument?", "kind": "boundary", "id": "excise-classification-basis-q02" } ] } ] }, { "id": "territorial-and-temporal-reach", "name": "Territorial and temporal reach", "description": "Determines which territory and dated rule version govern an assessment.", "findings": [ { "id": "applicable-excise-regime", "name": "Applicable excise regime", "description": "Record territorial coverage, effective dates and any transition provisions needed to select the operative rules.", "questions": [ { "text": "Which territorial provisions include or exclude the place where the relevant event occurred?", "kind": "boundary", "id": "applicable-excise-regime-q01" }, { "text": "Which rule version governs that event, and what source establishes its effective date or transitional treatment?", "kind": "provenance", "id": "applicable-excise-regime-q02" } ] } ] } ] }, { "id": "selected-objects-and-liability", "name": "Selected objects and liability", "description": "Connects the selected goods or activities to the event and actor that create an excise obligation.", "rationale": "A good can be within an excise category without every interaction with it immediately creating a payable charge.", "layers": [ { "id": "excisable-classification", "name": "Excisable classification", "description": "Captures the attributes that determine inclusion in the excise base.", "findings": [ { "id": "classification-and-exclusions", "name": "Classification and exclusions", "description": "Record the definitions, thresholds and exclusions against which the actual good or activity must be tested.", "questions": [ { "text": "Which composition, strength, intended use, product code or activity attributes determine inclusion under this regime?", "kind": "definition", "id": "classification-and-exclusions-q01" }, { "text": "Which exclusions or thresholds could place this particular good or activity outside the charge, and what evidence resolves them?", "kind": "boundary", "id": "classification-and-exclusions-q02" } ] } ] }, { "id": "liability-trigger-and-bearer", "name": "Liability trigger and bearer", "description": "Separates the event creating liability from payment timing and commercial ownership.", "findings": [ { "id": "charge-event-and-liable-actor", "name": "Charge event and liable actor", "description": "Record the evidenced triggering event, the rule assigning liability and any separate payment deadline.", "questions": [ { "text": "Which event creates the excise liability, and does the rule distinguish that event from when payment becomes due?", "kind": "definition", "id": "charge-event-and-liable-actor-q01" }, { "text": "Which actor becomes liable under that rule, including any specified joint or substitute liability?", "kind": "definition", "id": "charge-event-and-liable-actor-q02" }, { "text": "What evidence is needed before the agent can treat the triggering event as having occurred?", "kind": "provenance", "id": "charge-event-and-liable-actor-q03" } ] } ] } ] }, { "id": "excise-charge-determination", "name": "Excise charge determination", "description": "Makes the assessed amount traceable to measured or valued inputs and the applicable rate rules.", "rationale": "Excise calculations can depend on product-specific units, reference conditions and rate boundaries that ordinary transaction totals do not capture.", "layers": [ { "id": "base-measurement", "name": "Base measurement", "description": "Establishes the quantity or value to which the excise rate applies.", "findings": [ { "id": "assessable-quantity-or-value", "name": "Assessable quantity or value", "description": "Record the required measurement or valuation basis, its supporting evidence and any conversion assumptions.", "questions": [ { "text": "Is the base a count, mass, volume, constituent quantity, energy quantity, monetary value or another specified measure?", "kind": "measurement", "id": "assessable-quantity-or-value-q01" }, { "text": "Which reference conditions, valuation inclusions, conversions and rounding rules are required to produce the assessable base?", "kind": "measurement", "id": "assessable-quantity-or-value-q02" } ] } ] }, { "id": "rate-application", "name": "Rate application", "description": "Selects and applies the rate structure governing the assessed event.", "findings": [ { "id": "dated-rate-and-calculation", "name": "Dated rate and calculation", "description": "Record the applicable rate source and calculation method, including any evidenced bands, minimum charges or combined components.", "questions": [ { "text": "Which dated rate applies to this classification and event, and which authoritative source supports it?", "kind": "provenance", "id": "dated-rate-and-calculation-q01" }, { "text": "How do any bands, minimums, combined specific and percentage components, or rate adjustments affect the calculated charge?", "kind": "measurement", "id": "dated-rate-and-calculation-q02" } ] } ] } ] }, { "id": "excise-controls-and-movement", "name": "Excise controls and movement", "description": "Represents any regime-specific controls over holding, transporting or releasing excisable goods.", "rationale": "Where such controls exist, an agent needs to distinguish physical movement from a change in excise treatment and verify the conditions for each action.", "layers": [ { "id": "controlled-holding", "name": "Controlled holding", "description": "Captures whether goods may be held under an excise arrangement and which approvals sustain that treatment.", "findings": [ { "id": "holding-and-suspension-conditions", "name": "Holding and suspension conditions", "description": "Record whether suspension or another controlled holding arrangement exists and the conditions applicable to the goods, premises and operator.", "questions": [ { "text": "Does this regime provide a holding or suspension arrangement, and how does it affect liability or payment timing?", "kind": "definition", "id": "holding-and-suspension-conditions-q01" }, { "text": "Which approvals, guarantees or records must be valid before these goods may enter or remain in that arrangement?", "kind": "action", "id": "holding-and-suspension-conditions-q02" } ] } ] }, { "id": "movement-and-irregularities", "name": "Movement and irregularities", "description": "Tracks the excise significance of dispatch, receipt, shortages and deviations where relevant.", "findings": [ { "id": "movement-completion-and-exceptions", "name": "Movement completion and exceptions", "description": "Record the conditions for an authorised movement and the evidence needed to resolve receipt or irregularity.", "questions": [ { "text": "What excise documents, actor permissions and destination conditions must be satisfied before dispatch?", "kind": "action", "id": "movement-completion-and-exceptions-q01" }, { "text": "What evidence closes the movement, and how must missing receipt, loss, shortage or diversion be assessed under the applicable rules?", "kind": "action", "id": "movement-completion-and-exceptions-q02" } ] } ] } ] }, { "id": "relief-and-obligation-discharge", "name": "Relief and obligation discharge", "description": "Determines whether excise can be reduced, recovered or treated as discharged.", "rationale": "Eligibility for relief, submission of a declaration and settlement of a liability are distinct determinations requiring different evidence.", "layers": [ { "id": "conditional-relief", "name": "Conditional relief", "description": "Captures any exemption, reduced treatment or recovery mechanism and its qualifying conditions.", "findings": [ { "id": "relief-entitlement-and-retention", "name": "Relief entitlement and retention", "description": "Record source-defined relief mechanisms without assuming that a qualifying label alone establishes entitlement.", "questions": [ { "text": "Which relief mechanism, if any, applies to the evidenced use, destination, actor or event, and what conditions establish eligibility?", "kind": "boundary", "id": "relief-entitlement-and-retention-q01" }, { "text": "What application, authorisation, deadline and continuing evidence are required to obtain and retain that relief?", "kind": "action", "id": "relief-entitlement-and-retention-q02" } ] } ] }, { "id": "declaration-and-settlement", "name": "Declaration and settlement", "description": "Connects the excise assessment to filing duties and evidence that the obligation has been discharged.", "findings": [ { "id": "excise-obligation-closure", "name": "Excise obligation closure", "description": "Record what remains to be declared or settled and distinguish filing, payment, adjustment and dispute states.", "questions": [ { "text": "Which declaration and payment obligations follow from this assessment, and when must each be fulfilled?", "kind": "action", "id": "excise-obligation-closure-q01" }, { "text": "What evidence establishes discharge of this excise obligation, and what assessed or disputed amount remains unresolved?", "kind": "provenance", "id": "excise-obligation-closure-q02" } ] } ] } ] }, { "id": "evidence-and-external-alignment", "name": "Evidence and external alignment", "description": "What the world already says about this thing, gathered so the model can be checked against it.", "rationale": "A model that cannot be lined up against existing standards, identifiers and practice cannot be adopted by anyone who already uses them.", "layers": [ { "id": "reported-evidence", "name": "Reported evidence", "description": "Findings from the breadth pass, kept separate from the structural claims.", "findings": [ { "id": "evidence-kinds", "name": "Kinds and varieties", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "specific (ad quantum) excise, a fixed amount per unit of volume, weight, strength or quantity", "ad valorem excise, a percentage of a defined selling or ex-factory price", "mixed or hybrid excise combining a specific and an ad valorem element, common on manufactured tobacco", "alcohol excise, volume-based (typical for beer and wine) or alcohol-content-based (typical for spirits)", "tobacco excise on cigarettes and other manufactured tobacco", "energy, hydrocarbon-oil and electricity excise", "health or 'sin' extensions such as sugar-sweetened-beverage excise", "motor-vehicle excise levied for environmental or luxury-good reasons" ], "questions": [ { "id": "evidence-kinds-q01", "text": "Which of these kinds and varieties hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-identifiers", "name": "Identifiers and schemes", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "scheme": "Wikidata", "value_or_pattern": "Q159579", "note": "Item labelled 'excise'; instance of indirect tax, subclass of consumption tax" }, { "scheme": "OECD tax classification", "value_or_pattern": "5121", "note": "Revenue Statistics heading 'Excises' under 5120 Taxes on specific goods and services" }, { "scheme": "Library of Congress Subject Headings", "value_or_pattern": "sh85132878", "note": "Authorised heading recorded as 'Taxation of articles of consumption'" }, { "scheme": "GND", "value_or_pattern": "4135545-3", "note": "Deutsche Nationalbibliothek subject heading for the tax" }, { "scheme": "Dewey Decimal Classification", "value_or_pattern": "343.055; 336.271", "note": "Law of excise and public-finance treatment of excise revenue" }, { "scheme": "HMRC tax type code (DE 4/3)", "value_or_pattern": "numeric codes declared for goods liable to UK excise duty", "note": "Operational identifier on customs declarations, not a global code for the tax itself" } ], "questions": [ { "id": "evidence-identifiers-q01", "text": "Which of these identifiers and schemes hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-standards-and-regulation", "name": "Standards and regulation", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "Council Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast) - Council of the European Union / DG TAXUD", "Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity - Council of the European Union", "Council Directives 92/83/EEC and 92/84/EEC on the harmonisation of the structures and rates of excise duty on alcohol and alcoholic beverages - Council of the European Union", "Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco - Council of the European Union", "Decision (EU) 2020/263 on computerising the movement and surveillance of excise goods (EMCS) - Council of the European Union", "OECD Revenue Statistics classification heading 5121 Excises - OECD", "HMRC guidance 'Excise tax types, excise duty rates and supplementary guidance' (tax type codes DE 4/3) - HM Revenue & Customs, United Kingdom" ], "questions": [ { "id": "evidence-standards-and-regulation-q01", "text": "Which of these standards and regulation hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-real-world-use", "name": "Real-world use", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "Charged on alcoholic drinks, tobacco and mineral oils or transport fuels in every OECD country, usually collected by the customs or revenue agency at the factory, bonded warehouse or point of import.", "In the EU, authorised warehousekeepers move energy, alcohol and tobacco under a duty-suspension arrangement tracked by the Excise Movement and Control System until the goods are released for consumption.", "Appears in the retail price of a pack of cigarettes, a litre of petrol or a bottle of beer, often as the largest single tax wedge on those products, and is used as a health tax (WHO, World Bank) and as an environmental instrument on fuels and vehicles.", "United Kingdom importers and manufacturers declare HMRC tax type codes (DE 4/3) on goods liable to excise and pay the associated duty rates, which are reset periodically for alcohol, tobacco and hydrocarbon oil.", "Gulf Cooperation Council states introduced separate excise systems from 2017-2019 on tobacco, sugar-sweetened beverages and alcohol alongside new VATs." ], "questions": [ { "id": "evidence-real-world-use-q01", "text": "Which of these real-world use hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-measurements", "name": "Typical measurements", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "quantity": "excise share of retail price, beer", "typical_range": "global median about 14 (WHO, data to July 2024)", "unit": "%" }, { "quantity": "excise share of retail price, spirits", "typical_range": "global median about 22.5 (WHO, data to July 2024)", "unit": "%" }, { "quantity": "excise on a 330 ml bottle of the most-sold beer", "typical_range": "about 0.52 of a 2.47 PPP retail price worldwide (WHO 2025)", "unit": "international dollar (PPP)" }, { "quantity": "ad valorem rate on a defined selling price", "typical_range": "jurisdiction-set; OECD illustration 20", "unit": "%" }, { "quantity": "countries levying some form of excise", "typical_range": "at least 170", "unit": "count" } ], "questions": [ { "id": "evidence-measurements-q01", "text": "Which of these typical measurements hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-failure-modes-and-hazards", "name": "Failure modes and hazards", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "Illicit manufacture, smuggling and counterfeit of high-tax tobacco and alcohol, which undercut both revenue and the intended health effect.", "Fraud in duty-suspension movements (diversion of goods declared as still under bond).", "Under-invoicing and trading-down when the tax is purely ad valorem.", "Erosion of the real value of unindexed specific rates, so the tax fails to keep pace with inflation or product reformulation.", "Cross-border shopping and substitution into cheaper or untaxed products when rates diverge between neighbouring jurisdictions.", "Over-complex multi-tier schedules that are hard to administer and easy to game.", "If rates are too low relative to harm, the tax does not correct the health or environmental externality it is meant to price." ], "questions": [ { "id": "evidence-failure-modes-and-hazards-q01", "text": "Which of these failure modes and hazards hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-regional-variation", "name": "Regional variation", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "EU law confines the harmonised category 'excise goods' to energy products and electricity, alcohol, and manufactured tobacco; member states may tax other products but must not recreate border formalities.", "The United Kingdom still uses HMRC excise tax-type codes and duty rates for the same core goods; Northern Ireland remains tied to EU movement rules under the Withdrawal Agreement.", "In United States usage 'excise tax' is a broader federal category that can include certain retail and service taxes, not only inland duties on alcohol, tobacco and fuel.", "French accise / droits d'accise, Spanish impuestos especiales, German Verbrauchsteuer and Chinese 选择性销售税 / 货物税 name the same family of selective consumption taxes with different historical boundaries.", "GCC states (Bahrain, Saudi Arabia, UAE from 2017; Qatar and Oman from 2019) adopted relatively new, narrow excise lists (tobacco, sugar-sweetened beverages, alcohol) rather than the older European energy-and-alcohol core.", "The older common-law contrast - excise on inland manufacture versus customs on imports - still shapes naming in English-speaking jurisdictions even though modern excise is also collected at the border on imported excisable goods." ], "questions": [ { "id": "evidence-regional-variation-q01", "text": "Which of these regional variation hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-neighbours", "name": "Neighbouring kinds and how to tell them apart", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "name": "value-added tax or general sales tax", "difference": "VAT/GST is a broad-based tax on most goods and services, usually creditable through the supply chain; excise is product-specific, typically not credited, and often charged in addition to VAT on the same good." }, { "name": "customs duty (tariff)", "difference": "A customs duty is triggered by crossing the customs border and applies by tariff heading; an excise is triggered by domestic production or release for consumption of a named product and is also charged on equivalent home-produced goods." }, { "name": "export tax", "difference": "An export tax is levied on goods leaving the territory; excise is a tax on domestic consumption and is usually remitted or not charged on exports." }, { "name": "fiscal-monopoly profit (OECD 5122)", "difference": "A state retail or wholesale monopoly can extract a similar wedge as a markup; OECD classification treats that profit as distinct from a statutory excise (5121)." }, { "name": "carbon tax or environmental levy", "difference": "A carbon tax is defined on greenhouse-gas content or emissions; it may be implemented as an energy excise, but the legal base and stated purpose differ, and not every fuel excise is a carbon tax." }, { "name": "the verb 'excise' (to cut out)", "difference": "Homonym from Latin excisus 'cut out'; the tax noun comes via Dutch excijs / Old French acceis from a census/assessment root, not from surgical or editorial removal." } ], "questions": [ { "id": "evidence-neighbours-q01", "text": "Which of these neighbouring kinds and how to tell them apart hold for the sense of excise this model covers, and on what evidence?", "kind": "provenance" } ] } ] } ] } ] }, "openQuestions": [ "Does the registry intend excise as a tax or duty regime, an individual charge, or another meaning of the word, given the absent definition and INF.KNW placement?", "Does an existing Vercy world model already own this concept, requiring the registry entry to link to it instead of creating a separate publication?", "Which authoritative sources should establish the cross-jurisdiction boundary between excise and other selective taxes or duties?", "Which jurisdictions and excise categories must the first researched model cover, including whether activity-based excises are required?", "Which proposed control and relief layers are supported by those regimes, which should be omitted, and which excise-specific mechanisms are still missing?" ], "statistics": { "bundles": 6, "layers": 11, "findings": 18, "questions": 29 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "abstract concept", "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. This entry carries no facets of its own, so they were inferred from its domain - a guess about a whole domain applied to one thing.", "facetsInferred": true, "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 excise, record what state it is in, and decide what may be done with it.", "whatItIs": "Enable an AI agent to recognise an excise regime, assess how it applies to a specified good or activity, and identify obligations or permitted actions supported by the applicable rules.", "characteristics": { "substance": "activity", "origin": "conceptual", "agency": "inert" }, "whatYouCanDoWithIt": [ "observed and measured" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: sin tax, specific excise tax, tobacco taxes, alcohol tax, Wagering excise taxes, Biergeld, beer tax, tobacco tax (Japan), tobacco tax (Quebec), tobacco tax (Germany), Swiss Federal Act on Tobacco Taxation, cigarette tax in the United States.", "13 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 64 Wikipedia languages, which is a measure of how widely the thing is known, not of how important it is." ], "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 excise, and on what evidence are they told apart?" ], "whatItIsMadeOf": "something that happens over time", "physicalCharacter": [ "Does nothing on its own; everything it does, something else did to it.", "These come from the domain this entry sits in rather than from the entry itself, so treat them as a first guess about the whole domain applied to one thing." ], "whatCanBeDoneWithIt": [ "observe it, measure it, record its state" ], "howItIsRecognised": [ "Nothing to see. What is recognised is an instance of it, and which instances count is exactly what is argued about." ], "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": [ "sin tax", "specific excise tax", "tobacco taxes", "alcohol tax", "Wagering excise taxes", "Biergeld", "beer tax", "tobacco tax (Japan)", "tobacco tax (Quebec)", "tobacco tax (Germany)", "Swiss Federal Act on Tobacco Taxation", "cigarette tax in the United States" ] } ], "standing": "Described in 64 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 13 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 excise from another, and a excise 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 excise, 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 excise, 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 excise 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 excise, 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 excise, 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 excise 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 excise 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 excise, 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 excise, 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 excise 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 excise from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a excise, 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 excise, 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 excise 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 excise 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 excise between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a excise, 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 excise, 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 excise 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 excise, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a excise 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 excise, 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 excise, 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 excise is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "process-and-outcome", "name": "Process, inputs and outcome", "description": "How a excise proceeds, what it needs and what it leaves behind.", "rationale": "An activity is known by its steps and its results, and both have to be recordable while it is still running.", "layers": [ { "id": "steps-and-sequence", "name": "Steps and sequence", "description": "The steps of a excise, their order and what may run in parallel.", "findings": [ { "id": "steps-and-preconditions", "name": "Steps, preconditions and completion", "description": "What has to be true before each step of a excise and what marks it done.", "questions": [ { "id": "steps-and-preconditions-q01", "text": "What identifies and describes a step of a excise, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "steps-and-preconditions-q02", "text": "Who or what asserted this about a step of a excise, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "steps-and-preconditions-q03", "text": "What may an agent decide or do once a step of a excise is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "inputs-and-results", "name": "Inputs, resources and results", "description": "What a excise consumes and what it produces.", "findings": [ { "id": "inputs-and-outputs", "name": "Inputs, outputs and side effects", "description": "The resources a excise takes and the results it leaves, wanted or not.", "questions": [ { "id": "inputs-and-outputs-q01", "text": "What identifies and describes the inputs and results of a excise, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "inputs-and-outputs-q02", "text": "Who or what asserted this about the inputs and results of a excise, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "inputs-and-outputs-q03", "text": "What may an agent decide or do once the inputs and results of a excise is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "definitions-in-contest", "name": "Definitions and who holds them", "description": "What excise is taken to mean, and by whom.", "rationale": "When a field disagrees about a concept, the disagreement is the content. A model that picks one definition silently destroys the information.", "layers": [ { "id": "competing-definitions", "name": "Competing definitions", "description": "The main readings and the traditions behind them.", "findings": [ { "id": "definition-map", "name": "Definitions and their holders", "description": "Each definition with the school or body that holds it.", "questions": [ { "id": "definition-map-q01", "text": "Which definitions of excise are in use, and which tradition or body holds each?", "kind": "definition" }, { "id": "definition-map-q02", "text": "What turns on the difference between them in practice?", "kind": "boundary" } ] } ] }, { "id": "operationalisation", "name": "Operationalisation", "description": "How it is measured or applied when it has to be.", "findings": [ { "id": "operational-record", "name": "Measures and proxies", "description": "Instruments and indicators used to stand in for it.", "questions": [ { "id": "operational-record-q01", "text": "How is excise operationalised or measured in practice, and by what instrument?", "kind": "measurement" }, { "id": "operational-record-q02", "text": "What does that operationalisation leave out, and when does that matter?", "kind": "boundary" } ] } ] } ] }, { "id": "instances-and-use", "name": "Instances, use and consequence", "description": "What counts as an instance of excise and what follows from calling something that.", "rationale": "Applying a concept is an act with consequences, so a model must say what the label licenses and what it does not.", "layers": [ { "id": "instances", "name": "What counts as an instance", "description": "Clear cases, borderline cases and non-cases.", "findings": [ { "id": "instance-tests", "name": "Tests for an instance", "description": "What would settle whether something falls under it.", "questions": [ { "id": "instance-tests-q01", "text": "What would settle whether something is an instance of excise?", "kind": "boundary" }, { "id": "instance-tests-q02", "text": "Which borderline cases are argued about, and on what grounds?", "kind": "definition" } ] } ] }, { "id": "consequence", "name": "Consequence of application", "description": "Rights, duties or decisions that follow from the label.", "findings": [ { "id": "consequence-record", "name": "What the label licenses", "description": "What an agent may do once something is classified this way.", "questions": [ { "id": "consequence-record-q01", "text": "What follows practically once something is treated as excise?", "kind": "action" }, { "id": "consequence-record-q02", "text": "What must an agent not infer from the label alone?", "kind": "action" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a excise 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 excise and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a excise, 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 excise, 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 excise 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 excise is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a excise, 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 excise, 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 excise 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 } } } }