{ "model": { "rank": 1122, "code": "thing-q8161", "model_id": "vr.tr.tax", "name": "tax", "purpose": "Let an agent handle taxes by type, base, rate, jurisdiction and legal basis, give general information, and signpost official and professional tax help.", "family": "Thing Registry", "category": "Activities and processes", "status": "research-draft", "kind": "thing", "plane": "ACT", "domain": "ACT.ACT", "industry": "", "version": "", "url": "/models/thing/q8161/", "tier": 2, "score": 180, "payload": { "layer": "wikidata", "aliases": [ "stamp act in the history of time", "poll tax", "Value-added tax in Sweden", "environmental tax", "Parafiscal tax in France", "Monetary compensatory amounts", "Flat rate withholding tax", "Impôt seigneurial", "climate tax", "nitrogen tax", "air passenger tax", "Rouage", "import tax", "export tax", "protective tariff", "television licence", "suostuntavero", "stamp duty reserve tax", "Stamp duty land tax", "capital transfer tax", "capital income tax", "tonnage tax", "kata", "national tax", "ko-mononari", "nengu", "soysauce tax", "Entertainment tax", "millionaire tax", "special tax", "serebschina", "Surtax", "Gongnab (tribute)", "value-added tax", "Scutage", "fat tax", "financial transaction tax", "bachelor tax", "franchise tax", "Bicycle tax" ], "aliasCount": 184, "merged": 187, "knownIn": 180, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q8161", "url": "https://www.wikidata.org/wiki/Q8161", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-11T06:31:18Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 1, "engine": "claude" }, "metaModel": { "id": "THING-Q8161", "registryId": "vr.tr.tax", "name": "tax", "version": "0.2.0-wave.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "ACT.ACT" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q8161/", "model": { "registry_id": "vr.tr.tax", "name": "tax", "purpose": "Let an agent handle taxes by type, base, rate, jurisdiction and legal basis, give general information, and signpost official and professional tax help.", "definition": "A compulsory financial charge imposed by a government on individuals or entities to fund public spending, such as income tax, VAT, poll tax or environmental taxes; aligned with the lexical levy entry.", "what_it_is_for": "Funding public goods and services and steering behaviour.", "affordances": [ "pay and file taxes", "check rates and rules", "claim reliefs", "appeal assessments" ], "distinguishing_features": [ "Compulsory, set by law", "Base, rate and payer define it", "Direct and indirect taxes", "Aligned with the lexical levy entry" ], "appearance": "Tax forms, assessments, receipts and rate tables.", "visual_identification": [ "Tax names and codes", "Official tax authority communications", "Historical taxes such as the Stamp Act" ], "physical_properties": [], "families_and_kinds": [ "income taxes", "consumption taxes such as VAT", "property and wealth taxes", "environmental taxes", "historical taxes such as poll taxes" ], "related_models": [ { "relation": "is the same concept as", "target": "levy (lexical entry)", "why": "aligned entries" }, { "relation": "is imposed by", "target": "government", "why": "authority" }, { "relation": "is based on", "target": "statute", "why": "law" }, { "relation": "is paid as", "target": "payment", "why": "settlement" } ], "identifiers": [], "standards_and_regulation": [ "National tax law", "EU VAT Directive", "OECD tax conventions" ], "failure_modes_and_hazards": [ "Tax scams", "Missed filing deadlines", "Personal tax advice without qualification" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "definition", "name": "Definition", "description": "Which tax.", "rationale": "Base and rate define a tax.", "layers": [ { "id": "type", "name": "Type", "description": "Kind of tax.", "findings": [ { "id": "type-finding", "name": "Type", "description": "Tax type.", "questions": [ { "text": "Which tax is it, in which jurisdiction?", "kind": "definition" }, { "text": "Under which law?", "kind": "provenance" } ] } ] }, { "id": "rate", "name": "Rate and base", "description": "Calculation.", "findings": [ { "id": "rate-finding", "name": "Rate", "description": "Rate and base.", "questions": [ { "text": "What is the rate and base, for which year?", "kind": "measurement" }, { "text": "Which exemptions apply?", "kind": "boundary" } ] } ] } ] }, { "id": "compliance", "name": "Compliance", "description": "Filing and paying.", "rationale": "Deadlines matter.", "layers": [ { "id": "filing", "name": "Filing", "description": "Returns.", "findings": [ { "id": "filing-finding", "name": "Filing", "description": "Filing duties.", "questions": [ { "text": "What must be filed, and when?", "kind": "boundary" }, { "text": "How is it filed?", "kind": "action" } ] } ] }, { "id": "penalties", "name": "Penalties", "description": "Late or wrong.", "findings": [ { "id": "penalties-finding", "name": "Penalties", "description": "Penalties.", "questions": [ { "text": "What penalties apply for late filing?", "kind": "boundary" }, { "text": "Can they be appealed?", "kind": "action" } ] } ] } ] }, { "id": "help", "name": "Help", "description": "Getting advice.", "rationale": "Official and professional help.", "layers": [ { "id": "official", "name": "Official guidance", "description": "Tax authority.", "findings": [ { "id": "official-finding", "name": "Guidance", "description": "Official guidance.", "questions": [ { "text": "Where is the official guidance?", "kind": "provenance" }, { "text": "Is free help available?", "kind": "action" } ] } ] }, { "id": "scams", "name": "Scams", "description": "Impersonation.", "findings": [ { "id": "scams-finding", "name": "Scams", "description": "Scam signs.", "questions": [ { "text": "Is this message really from the tax authority?", "kind": "boundary" }, { "text": "How can it be verified?", "kind": "action" } ] } ] } ] }, { "id": "policy", "name": "Policy", "description": "Debate.", "rationale": "Tax policy is contested.", "layers": [ { "id": "arguments", "name": "Arguments", "description": "For and against.", "findings": [ { "id": "arguments-finding", "name": "Arguments", "description": "Policy arguments.", "questions": [ { "text": "What are the arguments for and against this tax?", "kind": "provenance" }, { "text": "What does evidence show about its effects?", "kind": "provenance" } ] } ] }, { "id": "history", "name": "History", "description": "Past taxes.", "findings": [ { "id": "history-finding", "name": "History", "description": "History.", "questions": [ { "text": "What is the history of this tax?", "kind": "provenance" }, { "text": "Why was it introduced or abolished?", "kind": "provenance" } ] } ] } ] } ] }, "openQuestions": [ "Should the Wikidata tax and lexical levy entries be merged?", "How should rates be versioned by year?", "How should historical taxes be linked?" ], "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, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent handle taxes by type, base, rate, jurisdiction and legal basis, give general information, and signpost official and professional tax help.", "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: stamp act in the history of time, poll tax, Value-added tax in Sweden, environmental tax, Parafiscal tax in France, Monetary compensatory amounts, Flat rate withholding tax, Impôt seigneurial, climate tax, nitrogen tax, air passenger tax, Rouage.", "187 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 180 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, 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": [ "stamp act in the history of time", "poll tax", "Value-added tax in Sweden", "environmental tax", "Parafiscal tax in France", "Monetary compensatory amounts", "Flat rate withholding tax", "Impôt seigneurial", "climate tax", "nitrogen tax", "air passenger tax", "Rouage" ] } ], "standing": "Described in 180 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 187 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 from another, and a 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 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 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 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 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 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 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 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 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 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 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 tax from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a 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 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 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 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 tax between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a 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 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 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 tax, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a 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 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 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 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 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 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 tax and what marks it done.", "questions": [ { "id": "steps-and-preconditions-q01", "text": "What identifies and describes a step of a 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 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 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 tax consumes and what it produces.", "findings": [ { "id": "inputs-and-outputs", "name": "Inputs, outputs and side effects", "description": "The resources a 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 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 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 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 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 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 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 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 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 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 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 tax and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a 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 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 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 tax is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a 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 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 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 } } } }