{ "model": { "rank": 4104, "code": "thing-q179222", "model_id": "vr.tr.income-tax", "name": "income tax", "purpose": "Let an agent explain income tax in general terms, relay structures, history, principles and debates from tax authority and public finance sources with positions attributed, describe the named taxes and practices and flag the benefit alias, point people to tax authorities or advisers, and distinguish income tax from consumption, payroll, wealth and property taxes, without personal tax advice.", "family": "Thing Registry", "category": "Activities and processes", "status": "research-draft", "kind": "thing", "plane": "ACT", "domain": "ACT.ACT", "industry": "", "version": "", "url": "/models/thing/q179222/", "tier": 2, "score": 78, "payload": { "layer": "wikidata", "aliases": [ "corporate tax in Germany", "corporate tax", "Corporate Net Income Tax", "tax inversion", "capital gains tax", "guaranteed minimum income", "Capital gains tax in the United States", "Capital gains tax in Australia", "citizens' income in Italy", "withholding tax", "negative income tax", "Imposto de Renda de Pessoa Física", "kata", "personal income tax", "income tax in Australia", "taxation in the United Kingdom", "Alternative Minimum Tax", "Local income tax in Scotland", "Pre-owned asset tax", "Profit tax", "income tax in the UK", "labour market contribution (Denmark)" ], "aliasCount": 22, "merged": 22, "knownIn": 78, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q179222", "url": "https://www.wikidata.org/wiki/Q179222", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-13T20:47:39Z", "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": 4, "engine": "claude" }, "metaModel": { "id": "THING-Q179222", "registryId": "vr.tr.income-tax", "name": "income tax", "version": "0.2.0-wave.4", "entryKind": "thing", "family": "Thing Registry", "domain": [ "ACT.ACT" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q179222/", "model": { "registry_id": "vr.tr.income-tax", "name": "income tax", "purpose": "Let an agent explain income tax in general terms, relay structures, history, principles and debates from tax authority and public finance sources with positions attributed, describe the named taxes and practices and flag the benefit alias, point people to tax authorities or advisers, and distinguish income tax from consumption, payroll, wealth and property taxes, without personal tax advice.", "definition": "A direct tax levied on the income of individuals or businesses, including personal income tax on wages and other income, often progressive, and corporate income tax on company profits, such as German corporate tax with solidarity surcharge and trade tax, or state taxes such as Pennsylvania s Corporate Net Income Tax, with related topics the registry aliases name, including capital gains tax on asset sales, tax inversions, in which companies relocate their legal domicile to lower-tax countries, and guaranteed minimum income, a benefit policy related to negative income tax proposals rather than a tax; Britain introduced income tax in 1799 and the United States federal income tax was enabled by the 16th Amendment in 1913. Tax situations need professional or official advice.", "what_it_is_for": "Raising government revenue from income.", "affordances": [ "explain structures in general terms", "relay history and debates", "describe named taxes and practices", "point to tax authorities" ], "distinguishing_features": [ "Direct tax", "Progressive or flat", "Personal and corporate", "Politically debated" ], "appearance": "Not a visible object; seen in tax returns, payslips and tax codes.", "visual_identification": [ "Tax on income or profits", "Corporate tax in Germany, corporate tax, Corporate Net Income Tax, tax inversion, capital gains tax, guaranteed minimum income", "VAT and sales taxes tax consumption; payroll taxes fund social insurance; wealth and property taxes tax assets; minimum income is a benefit" ], "physical_properties": [ { "quantity": "UK income tax introduced", "typical_range": "1799", "unit": "year", "note": "William Pitt the Younger" }, { "quantity": "US 16th Amendment", "typical_range": "1913", "unit": "year", "note": "" }, { "quantity": "OECD global minimum tax", "typical_range": "15 percent", "unit": "rate", "note": "Pillar Two, large multinationals" } ], "families_and_kinds": [ "personal income tax", "corporate income tax", "capital gains tax", "withholding taxes", "negative income tax proposals", "subnational income taxes" ], "related_models": [ { "relation": "is a kind of", "target": "direct tax", "why": "in registry terms" }, { "relation": "includes", "target": "corporate tax", "why": "" }, { "relation": "includes", "target": "capital gains tax", "why": "" }, { "relation": "is contrasted with", "target": "value-added tax", "why": "" } ], "identifiers": [], "standards_and_regulation": [ "National tax codes", "OECD Model Tax Convention and BEPS rules", "Double taxation treaties" ], "failure_modes_and_hazards": [ "Giving personal tax advice", "Partisan framing of tax policy", "Stale rates and thresholds" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "understand", "name": "Understand", "description": "What income tax is.", "rationale": "Definition.", "layers": [ { "id": "definition", "name": "Definition", "description": "Definition.", "findings": [ { "id": "definition-finding", "name": "Definition", "description": "Definition.", "questions": [ { "text": "What is income tax, and how does it differ from VAT, payroll, wealth and property taxes?", "kind": "definition" }, { "text": "Is the question general, or about a personal tax situation needing the tax authority or a qualified adviser?", "kind": "boundary" } ] } ] }, { "id": "named", "name": "Named", "description": "Named taxes and practices.", "findings": [ { "id": "named-finding", "name": "Named", "description": "Named.", "questions": [ { "text": "What are German corporate tax, Pennsylvania CNIT, tax inversions and capital gains tax, and why is guaranteed minimum income different?", "kind": "definition" }, { "text": "Which entry fits the specific topic?", "kind": "action" } ] } ] } ] }, { "id": "design", "name": "Design", "description": "Tax design.", "rationale": "Regulation.", "layers": [ { "id": "progressive", "name": "Progressivity", "description": "Progressive and flat taxes.", "findings": [ { "id": "progressive-finding", "name": "Progressivity", "description": "Progressivity.", "questions": [ { "text": "How do progressive brackets and flat taxes work?", "kind": "provenance" }, { "text": "Which references are standard?", "kind": "provenance" } ] } ] }, { "id": "international", "name": "International", "description": "International tax.", "findings": [ { "id": "international-finding", "name": "International", "description": "International.", "questions": [ { "text": "How do treaties, BEPS and the global minimum tax address profit shifting and inversions?", "kind": "provenance" }, { "text": "Which sources are cited?", "kind": "provenance" } ] } ] } ] }, { "id": "debate", "name": "Debate", "description": "Policy debates.", "rationale": "Attribution.", "layers": [ { "id": "policy", "name": "Policy", "description": "Tax policy.", "findings": [ { "id": "policy-finding", "name": "Policy", "description": "Policy.", "questions": [ { "text": "What arguments do economists and politicians make about income tax rates, with positions attributed?", "kind": "provenance" }, { "text": "Is the presentation neutral?", "kind": "boundary" } ] } ] }, { "id": "nit", "name": "Negative income tax", "description": "Negative income tax.", "findings": [ { "id": "nit-finding", "name": "Negative income tax", "description": "Negative income tax.", "questions": [ { "text": "How do negative income tax and guaranteed minimum income proposals compare?", "kind": "provenance" }, { "text": "Which entry fits negative income tax?", "kind": "action" } ] } ] } ] }, { "id": "context", "name": "Context", "description": "History.", "rationale": "Context.", "layers": [ { "id": "history", "name": "History", "description": "History.", "findings": [ { "id": "history-finding", "name": "History", "description": "History.", "questions": [ { "text": "Why was income tax introduced to fund wars in Britain and elsewhere?", "kind": "provenance" }, { "text": "Which entry fits history of taxation?", "kind": "action" } ] } ] }, { "id": "compliance", "name": "Compliance", "description": "Compliance.", "findings": [ { "id": "compliance-finding", "name": "Compliance", "description": "Compliance.", "questions": [ { "text": "How do withholding and self-assessment systems work, in general terms?", "kind": "provenance" }, { "text": "Which entry fits tax return?", "kind": "action" } ] } ] } ] } ] }, "openQuestions": [ "The registry alias guaranteed minimum income should be moved to social benefits", "How should tax authority sources be linked by country?", "How should current rates be kept current?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }, "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 income tax, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent explain income tax in general terms, relay structures, history, principles and debates from tax authority and public finance sources with positions attributed, describe the named taxes and practices and flag the benefit alias, point people to tax authorities or advisers, and distinguish income tax from consumption, payroll, wealth and property taxes, without personal tax advice.", "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: corporate tax in Germany, corporate tax, Corporate Net Income Tax, tax inversion, capital gains tax, guaranteed minimum income, Capital gains tax in the United States, Capital gains tax in Australia, citizens' income in Italy, withholding tax, negative income tax, Imposto de Renda de Pessoa Física.", "22 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 78 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 income tax, 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": [ "corporate tax in Germany", "corporate tax", "Corporate Net Income Tax", "tax inversion", "capital gains tax", "guaranteed minimum income", "Capital gains tax in the United States", "Capital gains tax in Australia", "citizens' income in Italy", "withholding tax", "negative income tax", "Imposto de Renda de Pessoa Física" ] } ], "standing": "Described in 78 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 22 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 income tax from another, and a income tax 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 income tax, 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 income tax, 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 income tax 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 income tax, 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 income tax, 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 income tax 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 income tax 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 income tax, 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 income tax, 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 income tax 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 income tax from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a income tax, 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 income tax, 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 income tax 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 income tax 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 income tax between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a income tax, 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 income tax, 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 income tax 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 income tax, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a income tax 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 income tax, 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 income tax, 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 income tax 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 income tax 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 income tax, 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 income tax and what marks it done.", "questions": [ { "id": "steps-and-preconditions-q01", "text": "What identifies and describes a step of a income tax, 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 income tax, 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 income tax 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 income tax consumes and what it produces.", "findings": [ { "id": "inputs-and-outputs", "name": "Inputs, outputs and side effects", "description": "The resources a income tax 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 income tax, 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 income tax, 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 income tax 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 income tax 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 income tax 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 income tax 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 income tax 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 income tax?", "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 income tax?", "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 income tax 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 income tax and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a income tax, 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 income tax, 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 income tax 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 income tax is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a income tax, 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 income tax, 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 income tax 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 } } } }