{ "model": { "rank": 9036, "code": "thing-q6502151", "model_id": "vr.tr.tax-evasion", "name": "tax evasion", "purpose": "Let an agent explain tax evasion and its distinction from avoidance, relay legal definitions, penalties and enforcement frameworks from official sources, relay estimates of the tax gap with sources, and route personal tax questions to qualified advisers without assisting evasion.", "family": "Thing Registry", "category": "Activities and processes", "status": "research-draft", "kind": "thing", "plane": "ACT", "domain": "ACT.PRC", "industry": "", "version": "", "url": "/models/thing/q6502151/", "tier": 2, "score": 49, "payload": { "layer": "wikidata", "aliases": [ "tax exile", "Steuerhinterziehung", "tax fraud", "dividend stripping", "tax evasion in the United States" ], "aliasCount": 5, "merged": 5, "knownIn": 49, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q6502151", "url": "https://www.wikidata.org/wiki/Q6502151", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-12T22:16:24Z", "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": 3, "engine": "claude" }, "metaModel": { "id": "THING-Q6502151", "registryId": "vr.tr.tax-evasion", "name": "tax evasion", "version": "0.2.0-wave.3", "entryKind": "thing", "family": "Thing Registry", "domain": [ "ACT.PRC" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q6502151/", "model": { "registry_id": "vr.tr.tax-evasion", "name": "tax evasion", "purpose": "Let an agent explain tax evasion and its distinction from avoidance, relay legal definitions, penalties and enforcement frameworks from official sources, relay estimates of the tax gap with sources, and route personal tax questions to qualified advisers without assisting evasion.", "definition": "The illegal non-payment or underpayment of tax by concealing income, inflating deductions, falsifying records or hiding assets, distinct from lawful tax avoidance that reduces liability within the rules; tax evasion is a criminal offence in most jurisdictions, is pursued by tax authorities and courts, and is addressed internationally through information exchange, and the term also covers schemes such as dividend stripping where courts have found them unlawful.", "what_it_is_for": "Not applicable; an offence.", "affordances": [ "explain the concept and its boundary with avoidance", "relay legal frameworks and penalties", "relay research and estimates with sources", "route personal questions to advisers" ], "distinguishing_features": [ "Illegality", "Intent to conceal", "Criminal and civil penalties", "International cooperation against it" ], "appearance": "Not a visible object; concealed income, false records and hidden assets.", "visual_identification": [ "Illegal non-payment of tax", "Concealment, falsification or omission", "Tax avoidance is lawful; tax exile is lawful relocation, though sometimes contested" ], "physical_properties": [ { "quantity": "global revenue loss", "typical_range": "estimates of hundreds of billions of US dollars per year", "unit": "estimate", "note": "per research organisations, with wide uncertainty" } ], "families_and_kinds": [ "income and profit concealment", "false deductions and records", "offshore asset hiding", "VAT and excise fraud", "schemes ruled unlawful such as certain dividend stripping cases", "tax evasion in specific countries and their enforcement" ], "related_models": [ { "relation": "is a kind of", "target": "tax noncompliance", "why": "the illegal kind" }, { "relation": "is a kind of", "target": "delict", "why": "in registry terms" }, { "relation": "is contrasted with", "target": "tax avoidance", "why": "lawful reduction" }, { "relation": "is prosecuted by", "target": "tax authority", "why": "and courts" } ], "identifiers": [], "standards_and_regulation": [ "National tax codes and criminal law", "OECD Common Reporting Standard and exchange of information", "Anti-money laundering rules", "Whistleblower and voluntary disclosure programmes" ], "failure_modes_and_hazards": [ "Agents assisting evasion", "Confusing evasion with avoidance", "Unsourced loss estimates", "Presenting contested cases as settled" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "concept", "name": "Concept", "description": "What tax evasion is.", "rationale": "Definition.", "layers": [ { "id": "definition", "name": "Definition", "description": "Definition and boundary.", "findings": [ { "id": "definition-finding", "name": "Definition", "description": "Definition.", "questions": [ { "text": "What is tax evasion, and how does it differ from avoidance and from lawful relocation?", "kind": "definition" }, { "text": "Is the user seeking help to evade tax, which the model refuses, or general information?", "kind": "boundary" } ] } ] }, { "id": "forms", "name": "Forms", "description": "Forms.", "findings": [ { "id": "forms-finding", "name": "Forms", "description": "Forms.", "questions": [ { "text": "What forms does evasion take, as described by authorities and courts?", "kind": "definition" }, { "text": "Which entry fits the specific form?", "kind": "action" } ] } ] } ] }, { "id": "law", "name": "Law", "description": "Law and enforcement.", "rationale": "Law.", "layers": [ { "id": "penalties", "name": "Penalties", "description": "Offences and penalties.", "findings": [ { "id": "penalties-finding", "name": "Penalties", "description": "Penalties.", "questions": [ { "text": "How do jurisdictions define and penalise evasion, in general terms?", "kind": "provenance" }, { "text": "Is the user asking about their own situation, which needs a qualified adviser?", "kind": "boundary" } ] } ] }, { "id": "international", "name": "International", "description": "International cooperation.", "findings": [ { "id": "international-finding", "name": "International", "description": "International.", "questions": [ { "text": "How do information exchange and anti-money laundering rules address evasion?", "kind": "provenance" }, { "text": "Which entry fits the Common Reporting Standard?", "kind": "action" } ] } ] } ] }, { "id": "scale", "name": "Scale", "description": "Scale and research.", "rationale": "Sources.", "layers": [ { "id": "estimates", "name": "Estimates", "description": "Tax gap estimates.", "findings": [ { "id": "estimates-finding", "name": "Estimates", "description": "Estimates.", "questions": [ { "text": "What do authorities and researchers estimate about the scale of evasion, with sources and uncertainty?", "kind": "measurement" }, { "text": "Which sources are cited?", "kind": "provenance" } ] } ] }, { "id": "research", "name": "Research", "description": "Research.", "findings": [ { "id": "research-finding", "name": "Research", "description": "Research.", "questions": [ { "text": "What does research say about who evades and why, with findings attributed?", "kind": "provenance" }, { "text": "Which references are standard?", "kind": "provenance" } ] } ] } ] }, { "id": "debate", "name": "Debate", "description": "Policy and history.", "rationale": "Attribution.", "layers": [ { "id": "policy", "name": "Policy", "description": "Policy debates.", "findings": [ { "id": "policy-finding", "name": "Policy", "description": "Policy.", "questions": [ { "text": "What policy approaches are debated, from amnesties to stronger enforcement, with positions attributed?", "kind": "provenance" }, { "text": "Is the presentation neutral?", "kind": "boundary" } ] } ] }, { "id": "history", "name": "History", "description": "History and cases.", "findings": [ { "id": "history-finding", "name": "History", "description": "History.", "questions": [ { "text": "How have notable cases and leaks shaped enforcement, as reported?", "kind": "provenance" }, { "text": "Which entry fits a specific case?", "kind": "action" } ] } ] } ] } ] }, "openQuestions": [ "Should tax avoidance be the linked primary entry?", "How should enforcement sources be linked by country?", "The registry entry has merged aliases for lawful relocation and a specific scheme; should they be split off?" ], "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 tax evasion, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent explain tax evasion and its distinction from avoidance, relay legal definitions, penalties and enforcement frameworks from official sources, relay estimates of the tax gap with sources, and route personal tax questions to qualified advisers without assisting evasion.", "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: tax exile, Steuerhinterziehung, tax fraud, dividend stripping, tax evasion in the United States.", "5 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 49 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 tax evasion, 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": [ "tax exile", "Steuerhinterziehung", "tax fraud", "dividend stripping", "tax evasion in the United States" ] } ], "standing": "Described in 49 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 5 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 tax evasion from another, and a tax evasion 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 tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion 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 tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion 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 tax evasion between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a tax evasion 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 tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion 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 tax evasion, 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 tax evasion and what marks it done.", "questions": [ { "id": "steps-and-preconditions-q01", "text": "What identifies and describes a step of a tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion consumes and what it produces.", "findings": [ { "id": "inputs-and-outputs", "name": "Inputs, outputs and side effects", "description": "The resources a tax evasion 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 tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion 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 tax evasion 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 tax evasion 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 tax evasion 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 tax evasion?", "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 tax evasion?", "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 tax evasion 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 tax evasion and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a tax evasion, 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 tax evasion, 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 tax evasion 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 tax evasion is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a tax evasion, 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 tax evasion, 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 tax evasion 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 } } } }