{
  "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",
    "enrichment": {
      "pass": 3,
      "engine": "claude",
      "producedAt": "2026-10-05T16:30:00Z",
      "ingestedAt": "2026-10-05T13:20:11+00:00",
      "fields": [
        "agent_conduct",
        "ethics",
        "owners"
      ]
    },
    "gate": {
      "passed": true,
      "version": "1.0",
      "at": "2026-10-06T19:52:02+00:00",
      "evidence": [
        "completeness 1.00",
        "sense: Wikidata description",
        "2 live sources",
        "review by codex: pass"
      ]
    }
  },
  "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": [],
    "agent_conduct": {
      "may": [
        "Explain tax rules from official sources, stating jurisdiction and year.",
        "Prepare tax figures and returns for a person to review and submit.",
        "Remind people of filing and payment deadlines."
      ],
      "must_not": [
        "Help someone evade tax or hide income or assets from the tax authority.",
        "Present general information as tax advice for a person's specific case.",
        "File a return or make a tax payment without the taxpayer's approval.",
        "Disclose a person's tax affairs to anyone not entitled to see them."
      ],
      "requires_human": [
        "Submitting a tax return or making a payment.",
        "Disputing an assessment with the tax authority."
      ]
    },
    "ethics": {
      "considerations": [
        "Taxes fund public services; evasion shifts the burden to others.",
        "Tax data is highly private, and errors can cause penalties and hardship."
      ],
      "affected_parties": [
        "Taxpayers",
        "People who depend on public services"
      ]
    },
    "owners": {
      "steward": "The government that imposes it; the tax authority administers it.",
      "master_systems": [
        "Tax authority records"
      ]
    }
  },
  "sources": [
    {
      "id": "wikidata",
      "title": "Wikidata item Q8161: tax",
      "url": "https://www.wikidata.org/wiki/Q8161",
      "url_status": "live",
      "what_it_supports": "identity and sense of the item",
      "checked_by": "wikidata-api"
    },
    {
      "id": "wikipedia-en",
      "title": "Wikipedia: Tax",
      "url": "https://en.wikipedia.org/wiki/Tax",
      "url_status": "live",
      "what_it_supports": "general description of the item",
      "checked_by": "wikidata-api sitelink"
    }
  ],
  "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
  }
}