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Primary legal source for INST 6.4 China case. Replaces Catalyst International (2025) and Foreign Affairs (2026) stubs (Flag 31 closed 2026-09-18).", "alt_author_forms": [], "citation_ids": [ "ChinaNDML2026__INST" ], "flag_ids": [ "flag_31" ] }, { "id": "ClarkEtAl2020", "type": "institutional_report", "authors": [ { "last": "Clark", "first": "Elizabeth" }, { "last": "Gronwald", "first": "Victoria" }, { "last": "Guerrero Fernandez", "first": "Ricardo" }, { "last": "Ramirez-Casillas", "first": "Emmanuel" } ], "year": 2020, "title": "The Political Economy of the Abolition of Wealth Taxes in the OECD", "publisher": "Wealth and Policy Working Paper~123", "journal": null, "volume": null, "issue": null, "pages": null, "series": null, "number": null, "doi": "10.47445/123", "url": "https://www.wealthandpolicy.com/wp/123.html", "verified": true, "verified_date": "260918", "verification_notes": "Published 9 November 2020. Finds drift models, business structural power models, and theories on the role of ideas hold significant merit in the wealth tax sphere; limited evidence for median voter theories. Cited in INST as \"Clark et al. 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Volume and issue numbers not yet assigned at verification date; update on journal publication. The WFR plan §7.5 attributes this paper to \"Dalle Luche, Garbinti, and Goupille-Lebret\" -- the correct authors are as given here. Garbinti and Goupille-Lebret are distinct researchers whose names appear together in other papers.", "alt_author_forms": [], "citation_ids": [ "DalleLucheEtAl2026__FAL", "DalleLucheEtAl2026__WFR" ], "flag_ids": [] }, { "id": "DebrunEtAl2008", "type": "journal_article", "authors": [ { "last": "Debrun", "first": "Xavier" }, { "last": "Moulin", "first": "Laurent" }, { "last": "Turrini", "first": "Alessandro" }, { "last": "Ayuso-i-Casals", "first": "Joaquim" }, { "last": "Kumar", "first": "Manmohan S." } ], "year": 2008, "title": "Tied to the Mast? 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DOI search 2026-08-20 failed to surface this specific paper; metadata (title, journal, vol., pages) could not be independently verified. Author should confirm via Springer JBE or CrossRef before next revision.", "alt_author_forms": [], "citation_ids": [ "Gangl2015b__POL" ], "flag_ids": [ "flag_10" ] }, { "id": "GarbintiEtAl2026", "type": "working_paper", "authors": [ { "last": "Garbinti", "first": "Bertrand" }, { "last": "Goupille-Lebret", "first": "Jonathan" }, { "last": "Muñoz", "first": "Mathilde" }, { "last": "Stantcheva", "first": "Stefanie" }, { "last": "Zucman", "first": "Gabriel" } ], "year": 2026, "title": "Tax Design, Information, and Elasticities: Evidence from the French Wealth Tax", "publisher": "National Bureau of Economic Research", "journal": null, "volume": null, "issue": null, "pages": null, "series": null, "number": "31333", "doi": "10.3386/w31333", "url": null, "verified": true, "verified_date": "260810", "verification_notes": "Original issue June 2023; revised May 2026. 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Boadway and Spiritus's 2025 paper appears in the Scandinavian Journal of Economics (see BoadwaySpiritusEtAl2025). 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Session 2024--25. Published 16 May 2025. Reported 850,000 individuals classified as wealthy (assets above 2m or income above 200,000 in any of last three years); 73% represented by a tax agent; compliance investigations averaging 40 months at the high-value end; wealthy tax gap 1.9bn in 2022--23; compliance yield 5.2bn in 2023--24.", "alt_author_forms": [], "citation_ids": [ "NAO2025__FAL" ], "flag_ids": [] }, { "id": "North1990", "type": "book", "authors": [ { "last": "North", "first": "Douglass C." } ], "year": 1990, "title": "Institutions, Institutional Change and Economic Performance", "publisher": "Cambridge University Press", "journal": null, "volume": null, "issue": null, "pages": null, "series": null, "number": null, "doi": null, "url": null, "verified": false, "verified_date": null, "verification_notes": null, "alt_author_forms": [], "citation_ids": [ "North1990__LRA", "North1990__POL" ], "flag_ids": [] }, { "id": "NorwayRevBudget2020", "type": "institutional_report", "authors": [ { "last": "Norwegian Ministry of Finance", "first": null } ], "year": 2020, "title": "Revised National Budget 2020", "publisher": "Norwegian Ministry of Finance", "journal": null, "volume": null, "issue": null, "pages": null, "series": null, "number": null, "doi": null, "url": "https://www.regjeringen.no/en/aktuelt/key-figures-in-the-revised-national-budget-2020/id2701786", "verified": true, "verified_date": "260920", "verification_notes": "Published 12 May 2020. Proposes use of 419.6 billion NOK in petroleum revenues (structural non-oil fiscal deficit), representing 4.2% of the estimated value of the Government Pension Fund Global at the beginning of the year. Fiscal impulse 5.1% of mainland trend-GDP. Withdrawal of approximately 382 billion NOK (\\$37 billion) from the GPFG -- more than four times the previous record set in 2016. 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Flag 3: Londoño-Vélez cited as 2024 NBER WP — update to 2025 journal. Flag 4: orphan references (SaezSlemrodGiertz2012) in WP References await author decision." }, { "id": "MF", "shortcode": "MF", "title": "The Wealth Delta Tax: Moral and Philosophical Foundations", "version": "1.04", "version_date": "260916", "status": "active", "outbound_ext_citation_ids": [ "Bartels2008__MF", "Bradford1986__MF", "Dahl1985__MF", "Gilens2012__MF", "Kaldor1955__MF", "MurphyNagel2002__MF", "Tyler1990__MF", "Pettit1997__MF", "Pettit2012__MF", "Scanlon1998__MF", "Wittgenstein1953__MF", "Searle1995__MF" ], "outbound_internal": [ "GOV", "GOV.A" ], "inbound_internal": [ "WP", "FM" ], "open_question_ids": [], "flag_ids": [], "notes": "v1.02 (260829): architectural stability argument added to §2; §3 restructured to distinguish ontological and causal collective production claims; §3.1 procedural limits of prospective participation clarified; abstract and glossary updated. v1.03 (260829): temporal seams eliminated; §2.3 uses administrative-capacity framing; §3.1 ontological claim narrowed to forms of wealth WDT targets; Wittgenstein material reduced; labour-theory-adjacent language removed from §3.2; §5 renamed; §6 rewritten around mutual-dependency framing; glossary and conclusion updated. v1.04 (260916): stale cross-reference in §9.2 fixed (MF §4 → MF §7); ontological/causal independence clarified in §1; Scanlon contractualist framing added to §3.3; Pettit non-domination framework and dependency-control characterisation added to §6; three convergent arguments made explicit in §7; continuously-reproduced contract framing added to §7; non-domination added to glossary. New citations in v1.04: Pettit1997, Pettit2012, Scanlon1998, Wittgenstein1953, Searle1995." }, { "id": "LR.A", "shortcode": "LR.A", "title": "The Wealth Delta Tax: Research Gaps in the Existing Literature", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__LRA", "BastaniWaldenstrom2020__LRA", "Bradford1986__LRA", "Chamley1986__LRA", "DiasEtAl2025__LRA", "DomarMusgrave1944__LRA", "Erard1993__LRA", "FagerengEtAl2020__LRA", "Gangl2015a__LRA", "GuvenonEtAl2023__LRA", "JakobsenEtAl2024__LRA", "Judd1985__LRA", "King1977__LRA", "Kirchler2007__LRA", "Klepper1989__LRA", "KlevenEtAl2024__LRA", "Kornhauser2007__LRA", "North1990__LRA", "Olson1965__LRA", "Perret2021__LRA", "Pierson1994__LRA", "Pierson2000__LRA", "PikettyEtAl2023__LRA", "Richardson2008__LRA", "SakuraiBraithwaite2003__LRA", "Sandmo1977__LRA", "Stiglitz1969__LRA", "StraubWerning2020__LRA", "Tyler1990__LRA", "ViardCarroll2012__LRA", "Wilson1980__LRA", "Zucman2024__LRA" ], "outbound_internal": [ "LR.B" ], "inbound_internal": [ "LR.B", "PHASE1" ], "open_question_ids": [], "flag_ids": [], "notes": "First draft. Companion gap register to LR.B. Nine confirmed literature gaps in three categories. Does not generate new OQ register entries." }, { "id": "LR.B", "shortcode": "LR.B", "title": "The Wealth Delta Tax: Intellectual Background and Reference Guide", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "AdvaniEtAl2020__LRB", "AgrawalEtAl2025__LRB", "AizenmanGlick2009__LRB", "Ambachtsheer2007__LRB", "Atkinson2015__LRB", "Auerbach1991__LRB", "AviYonahMazzoni2019__LRB", "AyresBraithwaite1992__LRB", "Bartels2008__LRB", "BatchelderKamin2019__LRB", "BlanchetMartinezToledano2023__LRB", "Bradford1986__LRB", "BrickerEtAl2016__LRB", "BrulhartEtAl2022__LRB", "Chamley1986__LRB", "ClarkUrwin2008__LRB", "Dahl1985__LRB", "DebrunEtAl2008__LRB", "Delmotte2024__LRB", "DiasEtAl2025__LRB", "DomarMusgrave1944__LRB", "Elster2000__LRB", "Erard1993__LRB", "EuropeanCommission2026__LRB", "FagerengEtAl2020__LRB", "Fishkin2009__LRB", "Frankel2010__LRB", "FungWright2003__LRB", "Galbraith1952__LRB", "Gangl2015a__LRB", "Gilens2012__LRB", "GuvenonEtAl2023__LRB", "HackerPierson2010__LRB", "Haig1921__LRB", "Hansmann2022__LRB", "Harberger1965__LRB", "ICMIF2020__LRB", "IVSC2022__LRB", "JakobsenEtAl2020__LRB", "JakobsenEtAl2024__LRB", "Judd1985__LRB", "Kaldor1955__LRB", "King1977__LRB", "Kirchler2007__LRB", "Klepper1989__LRB", "KlevenEtAl2011__LRB", "KlevenEtAl2024__LRB", "Kopczuk2015__LRB", "KopitsSymansky1998__LRB", "Kornhauser2007__LRB", "KydlandPrescott1977__LRB", "Levi1988__LRB", "LondonoVelezAvilaMahecha2025__LRB", "MacMinnRen2011__LRB", "Mills1956__LRB", "MurphyNagel2002__LRB", "OECD2025__LRB", "OSullivan1998__LRB", "Olson1965__LRB", "Ostrom1990__LRB", "PereiraGray2021__LRB", "Piketty2014__LRB", "PikettyEtAl2023__LRB", "PosnerWeyl2018__LRB", "Prewitt2019__LRB", "Rawls1971__LRB", "Richardson2008__LRB", "Rothstein2001__LRB", "RothsteinUslaner2005__LRB", "SaezZucman2016__LRB", "SaezZucman2019__LRB", "SakuraiBraithwaite2003__LRB", "Sandmo1977__LRB", "Seim2017__LRB", "Shakow1986__LRB", "Shaviro2000__LRB", "Shaviro2021__LRB", "Simons1938__LRB", "Stiglitz1969__LRB", "StraubWerning2020__LRB", "TetlockGardner2015__LRB", "Truman2008__LRB", "Tyler1990__LRB", "ViardCarroll2012__LRB", "Vickrey1939__LRB", "Weisbach2000__LRB", "WeylZhang2022__LRB", "Wyplosz2005__LRB", "Zelenak2021__LRB", "Zucman2024__LRB", "CnossenBovenberg2001__LRB", "Hasen2017__LRB", "ToderViard2016__LRB" ], "outbound_internal": [ "LR.A" ], "inbound_internal": [], "open_question_ids": [], "flag_ids": [], "notes": "First draft. Reference guide to intellectual ancestry. 19 sections. Generated from 0.4 after that database is clean. Flags 15-21: orphan references; flag 22: Prewitt missing year." }, { "id": "VAL", "shortcode": "VAL", "title": "The Wealth Delta Tax: Valuing Wealth", "version": "1.07", "version_date": "260912", "status": "active", "outbound_ext_citation_ids": [ "AviYonahMazzoni2019__VAL", "BatchelderKamin2019__VAL", "GarbintiEtAl2026__VAL", "Harberger1965__VAL", "IVSC2022__VAL", "PereiraGray2021__VAL", "PosnerWeyl2018__VAL", "RingEtAl2026__VAL", "Shakow1986__VAL" ], "outbound_internal": [ "WP", "MF", "VAL.A", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "RATES" ], "inbound_internal": [ "WP", "CORP", "CORP.A", "JUR", "FM" ], "open_question_ids": [], "flag_ids": [], "notes": "v1.07 (260912): tolerant zone (α ≈ 0.8–1.5) promoted as primary result throughout abstract, §7.1, §7.3, §9, §14.2, §15; mild upward declaration bias (α ≈ 1.1) characterised as conditional model-implied behavioural prediction from refund-protection asymmetry, not population equilibrium or dominant strategy; overstatement side of tolerant zone (α = 1.2, 1.5) characterised as illustrative points within zone; §7.1 rewritten to lead with three-layer structure; §7.3 corrected — at N=30 all four overstater levels cross into nominal net-cost territory above g≈7%, including α=1.2 and α=1.5; 'population equilibrium' replaced throughout with 'model-implied behavioural centre'." }, { "id": "VAL.A", "shortcode": "VAL.A", "title": "The Wealth Delta Tax: Valuing Wealth — Mathematical and Simulation Companion", "version": "1.04", "version_date": "260830", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "WP", "MF", "VAL", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "RATES" ], "inbound_internal": [ "WP", "CORP.A", "VAL", "FM" ], "open_question_ids": [], "flag_ids": [], "notes": "v3.1: N=29 following RATES budget_growth correction. Python model v1.0 validated. §C figures confirmed at unified parameters. No external references in body text." }, { "id": "VAL.B", "shortcode": "VAL.B", "title": "The Wealth Delta Tax: Valuing Wealth — Worked Examples", "version": "1.03", "version_date": "260830", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "WP", "MF", "VAL", "VAL.A", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "RATES" ], "inbound_internal": [ "VAL" ], "open_question_ids": [], "flag_ids": [], "notes": "v1.5: one-version lag behind VAL.A v3.1 — N=32 figures pending update to N=29. No external references in body text or References section." }, { "id": "JUR", "shortcode": "JUR", "title": "The Wealth Delta Tax: UK Jurisdiction and Data Reference Paper", "version": "1.7", "version_date": "260808", "status": "active", "outbound_ext_citation_ids": [ "AdvaniEtAl2020__JUR", "HMCTS2025__JUR", "HMRC2024__JUR", "HMRC2025a__JUR", "HMRC2025b__JUR", "HMTreasury2024__JUR", "ONS2022__JUR", "PereiraGray2021__JUR", "ResolutionFoundation2026__JUR", "VOA2023__JUR", "VOA2024__JUR", "VOA2025__JUR", "VTS2025__JUR", "BudgetResponsibilityAct2011__JUR" ], "outbound_internal": [ "WP", "GOV" ], "inbound_internal": [ "WP" ], "open_question_ids": [], "flag_ids": [], "notes": "JUR carries no remaining open questions of its own. Body text retains stale cross-references to old GOV section numbers (pre-GOV v2.1 restructuring) — benign. Flags 6 (orphan refs), 7 (OBR website citation), 8 (unverified institutional entries)." }, { "id": "CORP", "shortcode": "CORP", "title": "The Wealth Delta Tax: Corporate Architecture", "version": "1.01", "version_date": "260820", "status": "active", "outbound_ext_citation_ids": [ "Auerbach1991__CORP", "BatchelderKamin2019__CORP", "Haig1921__CORP", "RingEtAl2026__CORP", "Shakow1986__CORP", "Simons1938__CORP", "Weisbach2000__CORP" ], "outbound_internal": [ "WP", "CORP.A", "VAL", "RATES", "GOV" ], "inbound_internal": [ "WP", "CORP.A" ], "open_question_ids": [], "flag_ids": [], "notes": "v2.1: Updated Limitations. Flag 5: four orphan references (AviYonahMazzoni, DomarMusgrave, PosnerWeyl, Zelenak) in CORP References — author decision pending." }, { "id": "CORP.A", "shortcode": "CORP.A", "title": "The Wealth Delta Tax: Corporate Architecture Appendix", "version": "1.01", "version_date": "260820", "status": "active", "outbound_ext_citation_ids": [ "RingEtAl2026__CORPA" ], "outbound_internal": [ "WP", "CORP", "VAL", "VAL.A", "GOV", "CLOSE" ], "inbound_internal": [ "WP", "CORP", "VAL", "FM" ], "open_question_ids": [], "flag_ids": [], "notes": "v2.1: Removed Limitations. Outstanding: CORP.A §C.4 cross-reference still reads 'GOV §7.2 clause 4' — should be 'GOV §5.2 clause 4' following GOV v2.1 restructuring; author action required (noted in 0.0 §v3.8 outstanding flags)." }, { "id": "GOV", "shortcode": "GOV", "title": "The Wealth Delta Tax: Constitutional Governance", "version": "1.01", "version_date": "260829", "status": "active", "outbound_ext_citation_ids": [ "AizenmanGlick2009__GOV", "DebrunEtAl2008__GOV", "Elster2000__GOV", "Harberger1965__GOV", "KydlandPrescott1977__GOV", "Olson1965__GOV", "Ostrom1990__GOV", "PosnerWeyl2018__GOV", "Truman2008__GOV" ], "outbound_internal": [ "GOV.A", "GOV.B" ], "inbound_internal": [ "WP", "CORP", "CORP.A", "JUR", "FM" ], "open_question_ids": [], "flag_ids": [], "notes": "v2.8: Updated Limitations. v2.7: Allocator redesign — capture reframed as structural feature. v2.4: publishable-output list added as enumerated clause 10." }, { "id": "GOV.A", "shortcode": "GOV.A", "title": "The Wealth Delta Tax: Constitutional Governance Appendix", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "Elster2000__GOVA", "Ostrom1990__GOVA", "TetlockGardner2015__GOVA" ], "outbound_internal": [ "GOV" ], "inbound_internal": [ "WP", "GOV", "GOV.B" ], "open_question_ids": [], "flag_ids": [], "notes": "v2.1: §B.2 Allocator assessment updated following GOV v2.7 capture-as-feature reframing." }, { "id": "GOV.B", "shortcode": "GOV.B", "title": "The Wealth Delta Tax: Constitutional Governance — Operational Appendix", "version": "1.01", "version_date": "260829", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "GOV", "GOV.A" ], "inbound_internal": [ "GOV", "FM" ], "open_question_ids": [ "SWEEPS-2" ], "flag_ids": [], "notes": "v0.6: Removed Limitations. v0.5: §B.2 Allocator revised throughout to implement GOV v2.7 redesign. v0.4: §H corporate equity settlement facility mandate extension added. No external references in body text." }, { "id": "RATES", "shortcode": "RATES", "title": "The Wealth Delta Tax: Rates and Revenue", "version": "1.03", "version_date": "260913", "status": "active", "outbound_ext_citation_ids": [ "AdvaniEtAl2020__RATES", "BollEtAl2026__RATES", "DomarMusgrave1944__RATES", "FagerengEtAl2020__RATES", "GuvenonEtAl2023__RATES", "HMTreasury2023__RATES", "HMTreasury2024__RATES", "HMRC2023__RATES", "IacononoSmedsvik2024__RATES", "JakobsenEtAl2024__RATES", "JordaEtAl2019__RATES", "OBR2023__RATES", "ONS2022__RATES", "Sandmo1977__RATES", "Stiglitz1969__RATES", "Zucman2024__RATES" ], "outbound_internal": [ "VAL", "VAL.A", "JUR", "RATES.A", "GOV" ], "inbound_internal": [ "WP", "CORP", "CORP.A", "RATES.A", "FM" ], "open_question_ids": [ "SWEEPS-1" ], "flag_ids": [], "notes": "v1.01 (260831): TCM coverage ratio corrected (27.7% → 27.4%); minimum-coverage start-year corrected (2003 → 2005). v1.02 (260912): active scenario updated from 2007 to 2000 Balanced; coverage metric updated from capitalisation-window average to post-LRR-fill Step-5 window average; all reference-scenario figures updated (N, expenditure, surplus, burden matrices, terminal wealth, revenue tiers); lifetime contribution envelope discussion added to §4; success definition updated to v8. v1.03 (260913): terminal net worth table and Fig. 3 updated from N=19 to N=30 canonical horizon; table footnote, figure caption, and §2 prose figures updated accordingly." }, { "id": "RATES.A", "shortcode": "RATES.A", "title": "The Wealth Delta Tax: Rates and Revenue Appendix", "version": "1.01", "version_date": "260831", "status": "active", "outbound_ext_citation_ids": [ "HMTreasury2024__RATESA", "JordaEtAl2019__RATESA" ], "outbound_internal": [ "RATES" ], "inbound_internal": [ "RATES" ], "open_question_ids": [], "flag_ids": [], "notes": "v1.4: budget_growth corrected to 4.51%, model v7, N=29; Appendix B fully replaced with 2026-08-15 output." }, { "id": "BEHAV", "shortcode": "BEHAV", "title": "The Wealth Delta Tax: Behavioural Robustness and Administrative Experience", "version": "2.00", "version_date": "261001", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__BEHAV", "Gangl2015a__BEHAV", "Kirchler2007__BEHAV", "LondonoVelezAvilaMahecha2025__BEHAV", "Tyler1990__BEHAV" ], "outbound_internal": [ "BEHAV.A", "CLOSE" ], "inbound_internal": [ "CLOSE", "FM" ], "open_question_ids": [ "BEHAV-1", "BEHAV-2", "BEHAV-4" ], "flag_ids": [], "notes": "v2.00: restructured for length. Supporting material relocated to BEHAV.A companion paper: full route distribution asset-class walkthrough (formerly §8.12–§8.13), membrane calcification monitoring architecture (formerly §10), seven-part Agrawal externality response (formerly §9.2 body), secondary objections (§9.3–§9.5), membrane examples (formerly Appendix A). GarbintiEtAl2026, IacononoSmedsvik2024, KlevenEtAl2011, KlevenEtAl2024 removed from outbound citations: these were pre-registered for planned use but are not cited in either BEHAV or BEHAV.A as restructured. KlevenEtAl2024 was prose-referenced in v1 §2.1 but that passage was compressed; GarbintiEtAl2026 and IacononoSmedsvik2024 were planned §4–§7 citations not incorporated; KlevenEtAl2011 was a §2.2 pre-registration not incorporated. All four remain in references.bib and are cited by other papers." }, { "id": "BEHAV.A", "shortcode": "BEHAV.A", "title": "The Wealth Delta Tax: Behavioural Robustness — Supporting Analysis", "version": "1.00", "version_date": "261001", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__BEHAV.A" ], "outbound_internal": [ "BEHAV" ], "inbound_internal": [ "BEHAV" ], "open_question_ids": [], "flag_ids": [], "notes": "Appendix companion to BEHAV. Contains: §A route distribution full asset-class walkthrough; §B membrane calcification monitoring architecture; §C membrane institutional examples; §D seven-part cross-base externality response (AgrawalEtAl2025). One external citation: AgrawalEtAl2025 (@-cited in §D)." }, { "id": "CLOSE", "shortcode": "CLOSE", "title": "The Wealth Delta Tax: Position Closure", "version": "1.01", "version_date": "260911", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__CLOSE", "AzevedoEtAl2025__CLOSE", "JakobsenEtAl2024__CLOSE" ], "outbound_internal": [ "BEHAV", "GOV" ], "inbound_internal": [ "CORP.A", "FM" ], "open_question_ids": [ "CLOSE-2", "CLOSE-3", "CLOSE-4" ], "flag_ids": [], "notes": "v1.01 (260911): §8.4 added — beyond-lifetime-cap exploitation surface and rationale for the cap." }, { "id": "POL", "shortcode": "POL", "title": "The Wealth Delta Tax: Political Architecture", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "BastaniWaldenstrom2020__POL", "DomarMusgrave1944__POL", "Gangl2015b__POL", "Kirchler2007__POL", "KlevenEtAl2024__POL", "North1990__POL", "OECD2018__POL", "Olson1965__POL", "Perret2021__POL", "Pierson1994__POL", "Pierson2000__POL", "Tyler1990__POL", "Wilson1980__POL", "Zucman2026__POL" ], "outbound_internal": [], "inbound_internal": [ "FM" ], "open_question_ids": [ "POL-1", "POL-2", "POL-3", "POL-4" ], "flag_ids": [ "flag_10" ], "notes": "Flag 3: Londoño-Vélez cited as 2024 NBER WP — update to 2025 journal. Flag 10: Gangl 2015b disambiguation. Flag 11: AyresBraithwaite orphan in References." }, { "id": "PHASE1", "shortcode": "PHASE1", "title": "The Wealth Delta Tax: Phase One", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__PHASE1", "Gangl2015a__PHASE1", "Kirchler2007__PHASE1", "Klepper1989__PHASE1", "SakuraiBraithwaite2003__PHASE1", "Tyler1990__PHASE1" ], "outbound_internal": [ "WP", "MF", "LR.A", "LR.B", "VAL", "VAL.A", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "GOV.B", "RATES", "RATES.A", "BEHAV", "CLOSE", "POL", "ENV", "FM", "MOD" ], "inbound_internal": [], "open_question_ids": [ "1", "11", "13", "15", "17", "22", "28", "31", "32", "BEHAV-1", "BEHAV-2" ], "flag_ids": [], "notes": "Boundary paper. Items deferred to SCOPE: #8, BEHAV-4, CLOSE-2, CLOSE-3." }, { "id": "ENV", "shortcode": "ENV", "title": "The Wealth Delta Tax: Environmental Effects and Transmission Channels", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__ENV", "DomarMusgrave1944__ENV", "GuvenonEtAl2023__ENV", "JakobsenEtAl2024__ENV", "KlevenEtAl2024__ENV" ], "outbound_internal": [ "WP", "MF", "LR.A", "LR.B", "VAL", "VAL.A", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "GOV.B", "RATES", "RATES.A", "BEHAV", "CLOSE", "POL", "PHASE1" ], "inbound_internal": [ "FM" ], "open_question_ids": [ "ENV-1", "ENV-2", "ENV-3", "ENV-4" ], "flag_ids": [], "notes": "v0.3: §4 subsectioned §4.1-§4.8; new §4.3-§4.8 on automation and tax-base migration; ENV-4 added. Flag 23: Jakobsen et al. reference confused with Denmark 2020 paper. Flag 24: Kleven et al. JEP volume/pages wrong." }, { "id": "FM", "shortcode": "FM", "title": "The Wealth Delta Tax: First Mover", "version": "1.01", "version_date": "260823", "status": "active", "outbound_ext_citation_ids": [ "BatchelderKamin2019__FM", "DomarMusgrave1944__FM", "Perret2021__FM", "RingEtAl2026__FM", "Shakow1986__FM", "Zucman2026__FM" ], "outbound_internal": [ "WP", "MF", "VAL", "VAL.A", "CORP", "GOV", "GOV.B", "RATES", "BEHAV", "CLOSE", "POL", "ENV" ], "inbound_internal": [], "open_question_ids": [], "flag_ids": [], "notes": "Strategic analysis paper. Generates no open questions. Flag 25: Perret reference wrong (Intereconomics instead of Fiscal Studies). Flag 26: Batchelder publisher description wrong." }, { "id": "MOD", "shortcode": "MOD", "title": "The Wealth Delta Tax: Modular Adoption", "version": "1.00", "version_date": "260815", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "WP", "MF", "LR.A", "LR.B", "VAL", "VAL.A", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "GOV.B", "RATES", "RATES.A", "BEHAV", "CLOSE", "POL", "PHASE1", "ENV", "FM" ], "inbound_internal": [], "open_question_ids": [], "flag_ids": [], "notes": "Strategic analysis paper. No external citations. Generates no open questions." }, { "id": "SWEEPS", "shortcode": "SWEEPS", "title": "The Wealth Delta Tax: Parameter Space and Governing Council Calibration", "version": "1.03", "version_date": "260914", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "WP", "MF", "LR.A", "LR.B", "VAL", "VAL.A", "VAL.B", "JUR", "CORP", "CORP.A", "GOV", "GOV.A", "GOV.B", "RATES", "RATES.A", "SWEEPS.A", "BEHAV", "CLOSE", "POL", "PHASE1", "ENV", "FM", "MOD" ], "inbound_internal": [], "open_question_ids": [ "SWEEPS-1", "SWEEPS-2" ], "flag_ids": [], "notes": "v1.01 (260831): numerical and argumentative update to match confirmed SWEEPS.A canonical tables. v1.02 (260831): glossary declaration equilibrium definition corrected — refund-protection-asymmetry rationale (α ≈ 1.1) replaces stable TW advantage (α ≈ 1.2–1.5); §2.2 N-crossing paragraph extended with clarification that NPV-adjusted C.12 eliminates mild-overstater advantage prior to nominal N-crossing point. v1.03 (260914): four new figures with accompanying prose added — Fig 7.3 (constant-g sensitivity on LRR fill year and coverage), Fig 7.4 (cross-parameter coverage fan), Fig 7.5 (synthetic sinusoidal stress-test), Fig 8.3c (SWF stress margins — zero-coverage years and LRR buffer headroom). Flag 28 (missing References section) remains open." }, { "id": "SWEEPS.A", "shortcode": "SWEEPS.A", "title": "The Wealth Delta Tax: Parameter Space and Governing Council Calibration — Appendix Tables", "version": "1.01", "version_date": "260831", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "SWEEPS", "VAL.A" ], "inbound_internal": [ "SWEEPS" ], "open_question_ids": [], "flag_ids": [], "notes": "Appendix tables only. v0.2: budget_growth corrected to 4.51%; all RATES.S tables rerun; k sweep success corrected to 100% throughout; canonical N updated 34→29." }, { "id": "SCOPE", "shortcode": "SCOPE", "title": "The Wealth Delta Tax: Scope Boundary — Questions Outside This Project", "version": "0.2", "version_date": "260821", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [], "inbound_internal": [], "open_question_ids": [ "2", "3", "8", "9", "16", "26", "BEHAV-4", "CLOSE-2", "CLOSE-3", "POL-1", "POL-2", "POL-3", "POL-4", "ENV-3" ], "flag_ids": [], "notes": "Records twelve open questions deferred as outside project scope. Four categories: modelling tasks left to future researchers; questions requiring legal/jurisdictional expertise; questions requiring international coordination; items deferred to post-Phase One. Does not introduce new positions or resolve any question." }, { "id": "WFR", "shortcode": "WFR", "title": "The Wealth Delta Tax: Welfare Comparison Across Tax Systems at Revenue Equivalence", "version": "0.03", "version_date": "260916", "status": "active", "outbound_ext_citation_ids": [ "AgrawalEtAl2025__WFR", "ArachiDAntoni2022__WFR", "BastaniWaldenstrom2020__WFR", "BoadwaySpiritusEtAl2025__WFR", "DalleLucheEtAl2026__WFR", "DomarMusgrave1944__WFR", "FagerengEtAl2016__WFR", "FagerengEtAl2020__WFR", "FlavinYamashita2002__WFR", "GarbintiEtAl2026__WFR", "GerritsenEtAl2025__WFR", "GuvenonEtAl2023__WFR", "HebousEtAl2024__WFR", "JakobsenEtAl2020__WFR", "King1977__WFR", "OECD2025__WFR", "Vickrey1939__WFR" ], "outbound_internal": [ "WP", "LR.A", "VAL", "RATES", "SWEEPS", "BEHAV", "CLOSE", "ENV", "PHASE1", "WFR.A" ], "inbound_internal": [], "open_question_ids": [], "flag_ids": [], "notes": "v0.01 (260913): initial scaffold. v0.02 (260916): verbal compression. v0.03 (260916): epistemic tightening — Arachi claim bounded to loss-year component with entry-margin qualification; P(locked in) decomposition relabelled; T≥8 plateau reframed as realisation-induced portfolio persistence; SRR claim corrected to bound taxpayer-level exposure; 479× and income tax concentration figures qualified as model-simulated; welfare object taxonomy distinguished in §6.1; asymmetric CGT/WDT treatment made prominent in §2.4; burden-of-consideration conclusion reframed analytically; incidence ≠ welfare progressivity distinction added to §4.3.4; horizon choice defended in §2.1; §7.4 TODO resolved — N=73 run committed to WFR.A §F. Companion EVAL paper referenced but not yet in project. Six systems compared: flat WDT, progressive WDT, income tax, CGT, stock wealth tax, consumption tax. Pre-behavioural throughout. Key results: WDT leads by 17.4 bp at controlled baseline, 141–143 bp once CGT lock-in admitted; stock wealth tax and consumption tax welfare-equivalent at −1.8870% across all γ; 286–288× Great/Poor concentration under WDT vs 479× for stock-base systems at N=30." }, { "id": "WFR.A", "shortcode": "WFR.A", "title": "The Wealth Delta Tax: Welfare Comparison Appendix Tables", "version": "0.01", "version_date": "260910", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [ "WFR" ], "inbound_internal": [ "WFR" ], "open_question_ids": [], "flag_ids": [], "notes": "v0.01 (260910): initial generation — simulation tables §A–§E covering baseline single-agent comparison, progressive rate complications, CGT lock-in distortion, heterogeneous agent incidence and concentration, and welfare sweep analysis across revenue targets, start years, and logistic rate parameters. §F (N=73 start-year sweep) committed per WFR v0.03." }, { "id": "ADD", "shortcode": "ADD", "title": "The Wealth Delta Tax: Addendum: Implementation Calibration Examples", "version": "0.01", "version_date": "260827", "status": "active", "outbound_ext_citation_ids": [], "outbound_internal": [], "inbound_internal": [], "open_question_ids": [], "flag_ids": [], "notes": "v0.01 (260827): initial draft. Eight implementation questions with approach sketches." }, { "id": "INST", "shortcode": "INST", "title": "The Wealth Delta Tax: Fiscal Architecture and Institutional Selection", "version": "0.04", "version_date": "260918", "status": "active", "outbound_ext_citation_ids": [ "AcemogluEtAl2019__INST", "AgrawalEtAl2025__INST", "Andersson2023__INST", "AnderssonTeorell2025__INST", "BackHadenius2008__INST", "BrickerEtAl2016__INST", "DodlovaLucas2021__INST", "Gilley2017__INST", "JakobsenEtAl2024__INST", "KatoTanaka2019__INST", "Kopczuk2015__INST", "McKinseyGWW2026__INST", "OECD2018__INST", "Olson1965__INST", "Perret2021__INST", "Ross2004__INST", "SaezZucman2016__INST", "SaezZucman2019__INST", "SaezZucman2022__INST", "ScheveStasavage2012__INST", "Tsebelis2002__INST", "UBS2025__INST", "VDem2026__INST", "VonSchiller2018__INST", "Zhang2017__INST", "ClarkEtAl2020__INST", "Baskaran2014__INST", "ChinaNDML2026__INST", "ISW2026Sep__INST", "KaoEtAl2022__INST" ], "outbound_internal": [ "WP", "VAL", "RATES", "GOV", "POL", "BEHAV", "ENV", "FM", "PHASE1", "CORP", "JUR", "CLOSE", "SWEEPS", "MOD" ], "inbound_internal": [], "open_question_ids": [ "31", "32" ], "flag_ids": [], "notes": "v0.01 (260900): First draft. v0.02 (260900): §4 condensed; §5.4 DR chamber name corrected; §5.1 VAL §5.2 citation added; §5.2 Route C description corrected; §7.1 RATES citations sharpened; §7.2 ENV §4.1–§4.2 added; §7.3 FM §3.1 added; §6.4/§8 FM §3.2 corrected to FM §3; §3.1 JUR §2.4 added; §4.2 POL §5.7 added; Tier A footnotes updated. v0.03 (260918): Abstract rewritten (≤300 words) foregrounding two-constituency mechanism; §1 'only' removed; §6.4 heading and China framing revised; unfalsifiable Option B language removed; §8/§10 updated to match. v0.04 (260918): All external citations converted to @Key notation; References section added (APA 7th, 25 entries); Flag 29 (Clark et al. 2022 unresolved) and Flag 30 (World Development 2013 unresolved) added; Flag 31 (institutional sources: Catalyst International, Asia Society, Foreign Affairs) added; Flag 32 (McKinseyGWW2026 URL unverified) added." } ], "citations": [ { "id": "AdvaniEtAl2020__JUR", "ref_id": "AdvaniEtAl2020", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.2.1", "1.2.4", "1.4", "1.5.2", "2.1", "2.4", "2.10", "4.1" ], "notes": null }, { "id": "AdvaniEtAl2020__RATES", "ref_id": "AdvaniEtAl2020", "paper_id": "RATES", "relationship": "in_text", "sections": [ "3" ], "notes": "Cited under institutional-author form 'Wealth Tax Commission (2020)' in RATES References section — same report" }, { "id": "AdvaniEtAl2020__LRB", "ref_id": "AdvaniEtAl2020", "paper_id": "LRB", "relationship": "in_text", "sections": [ "8" ], "notes": null }, { "id": "AgrawalEtAl2025__BEHAV", "ref_id": "AgrawalEtAl2025", "paper_id": "BEHAV", "relationship": "in_text", "sections": [ "2.1", "9.2" ], "notes": "v2.00: §9.2 cite retained in BEHAV (compressed Agrawal response); full seven-part response relocated to BEHAV.A §D (see 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}, { "id": "AizenmanGlick2009__GOV", "ref_id": "AizenmanGlick2009", "paper_id": "GOV", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Also OQ-G.2" }, { "id": "AizenmanGlick2009__LRB", "ref_id": "AizenmanGlick2009", "paper_id": "LRB", "relationship": "in_text", "sections": [ "14" ], "notes": null }, { "id": "Ambachtsheer2007__LRB", "ref_id": "Ambachtsheer2007", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "Atkinson2015__LRB", "ref_id": "Atkinson2015", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "Auerbach1991__WP", "ref_id": "Auerbach1991", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Auerbach1991__CORP", "ref_id": "Auerbach1991", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Auerbach1991__LRB", "ref_id": "Auerbach1991", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3", "8" ], "notes": null }, { "id": "AzevedoEtAl2025__CLOSE", "ref_id": "AzevedoEtAl2025", "paper_id": "CLOSE", "relationship": "in_text", "sections": [ "5", "6", "7" ], "notes": "Accrual taxation without loss refunds unambiguously reduces entrepreneurial incentives; symmetric refund mechanism addresses the dilution-without-insurance gap" }, { "id": "AzevedoEtAl2025__WP", "ref_id": "AzevedoEtAl2025", "paper_id": "WP", "relationship": "in_text", "sections": [ "3", "4" ], "notes": "Accrual vs. realisation design; 2% wealth tax has same dilution effect as mark-to-market but no insurance offset" }, { "id": "AviYonahMazzoni2019__VAL", "ref_id": "AviYonahMazzoni2019", "paper_id": "VAL", "relationship": "in_text", "sections": [ "1" ], "notes": null }, { "id": "AviYonahMazzoni2019__LRB", "ref_id": "AviYonahMazzoni2019", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "AyresBraithwaite1992__LRB", "ref_id": "AyresBraithwaite1992", "paper_id": "LRB", "relationship": "in_text", "sections": [ "10" ], "notes": null }, { "id": "Bartels2008__MF", "ref_id": "Bartels2008", "paper_id": "MF", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "Bartels2008__LRB", "ref_id": "Bartels2008", "paper_id": "LRB", "relationship": "in_text", "sections": [ "17" ], "notes": null }, { "id": "BastaniWaldenstrom2020__POL", "ref_id": "BastaniWaldenstrom2020", "paper_id": "POL", "relationship": "in_text", "sections": [ "3.2" ], "notes": null }, { "id": "BastaniWaldenstrom2020__LRA", "ref_id": "BastaniWaldenstrom2020", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "BatchelderKamin2019__VAL", "ref_id": "BatchelderKamin2019", "paper_id": "VAL", "relationship": "in_text", "sections": [ "1" ], "notes": null }, { "id": "BatchelderKamin2019__CORP", "ref_id": "BatchelderKamin2019", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "BatchelderKamin2019__FM", "ref_id": "BatchelderKamin2019", "paper_id": "FM", "relationship": "in_text", "sections": [ "2" ], "notes": "Partial-accrual predecessor without symmetric refund" }, { "id": "BatchelderKamin2019__LRB", "ref_id": "BatchelderKamin2019", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "BlanchetMartinezToledano2023__LRB", "ref_id": "BlanchetMartinezToledano2023", "paper_id": "LRB", "relationship": "in_text", "sections": [ "5" ], "notes": null }, { "id": "BollEtAl2026__RATES", "ref_id": "BollEtAl2026", "paper_id": "RATES", "relationship": "in_text", "sections": [ "3", "4" ], "notes": "Revenue estimation methodology; billionaire effective tax rate ~0.2% of wealth" }, { "id": "Bradford1986__WP", "ref_id": "Bradford1986", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3", "B.2" ], "notes": null }, { "id": "Bradford1986__MF", "ref_id": "Bradford1986", "paper_id": "MF", "relationship": "in_text", "sections": [ "4" ], "notes": null }, { "id": "Bradford1986__LRA", "ref_id": "Bradford1986", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "Bradford1986__LRB", "ref_id": "Bradford1986", "paper_id": "LRB", "relationship": "in_text", "sections": [ "2", "6" ], "notes": null }, { "id": "BrickerEtAl2016__WP", "ref_id": "BrickerEtAl2016", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "BrickerEtAl2016__LRB", "ref_id": "BrickerEtAl2016", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "BrulhartEtAl2022__WP", "ref_id": "BrulhartEtAl2022", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "BrulhartEtAl2022__LRB", "ref_id": "BrulhartEtAl2022", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "Chamley1986__WP", "ref_id": "Chamley1986", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3" ], "notes": null }, { "id": "Chamley1986__LRA", "ref_id": "Chamley1986", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "Chamley1986__LRB", "ref_id": "Chamley1986", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "6" ], "notes": null }, { "id": "ClarkUrwin2008__LRB", "ref_id": "ClarkUrwin2008", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "Dahl1985__MF", "ref_id": "Dahl1985", "paper_id": "MF", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "Dahl1985__LRB", "ref_id": "Dahl1985", "paper_id": "LRB", "relationship": "in_text", "sections": [ "17" ], "notes": null }, { "id": "DebrunEtAl2008__GOV", "ref_id": "DebrunEtAl2008", "paper_id": "GOV", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "DebrunEtAl2008__LRB", "ref_id": "DebrunEtAl2008", "paper_id": "LRB", "relationship": "in_text", "sections": [ "15" ], "notes": null }, { "id": "Delmotte2024__LRB", "ref_id": "Delmotte2024", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "DiasEtAl2025__LRA", "ref_id": "DiasEtAl2025", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "DiasEtAl2025__LRB", "ref_id": "DiasEtAl2025", "paper_id": "LRB", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "DomarMusgrave1944__WP", "ref_id": "DomarMusgrave1944", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.5", "3.5" ], "notes": null }, { "id": "DomarMusgrave1944__POL", "ref_id": "DomarMusgrave1944", "paper_id": "POL", "relationship": "implicit", "sections": [ "5.1" ], "notes": "Domar-Musgrave referenced in §5.1 body text without parenthetical citation" }, { "id": "DomarMusgrave1944__LRA", "ref_id": "DomarMusgrave1944", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "DomarMusgrave1944__ENV", "ref_id": "DomarMusgrave1944", "paper_id": "ENV", "relationship": "in_text", "sections": [ "3" ], "notes": "Domar-Musgrave variance-reduction tradition invoked in efficiency framing" }, { "id": "DomarMusgrave1944__FM", "ref_id": "DomarMusgrave1944", "paper_id": "FM", "relationship": "in_text", "sections": [ "2" ], "notes": "Domar-Musgrave risk-sharing claim invoked to show symmetric refund is structurally required" }, { "id": "DomarMusgrave1944__RATES", "ref_id": "DomarMusgrave1944", "paper_id": "RATES", "relationship": "in_text", "sections": [ "4" ], "notes": "Variance-reduction and risk-sharing tradition; symmetric refund as full insurance against loss; cited alongside Stiglitz 1969" }, { "id": "DomarMusgrave1944__LRB", "ref_id": "DomarMusgrave1944", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "4" ], "notes": null }, { "id": "Elster2000__GOV", "ref_id": "Elster2000", "paper_id": "GOV", "relationship": "in_text", "sections": [ "6.3", "7" ], "notes": null }, { "id": "Elster2000__GOVA", "ref_id": "Elster2000", "paper_id": "GOVA", "relationship": "in_text", "sections": [ "E.1" ], "notes": null }, { "id": "Erard1993__LRA", "ref_id": "Erard1993", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Erard1993__LRB", "ref_id": "Erard1993", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "EuropeanCommission2026__LRB", "ref_id": "EuropeanCommission2026", "paper_id": "LRB", "relationship": "in_text", "sections": [ "18" ], "notes": null }, { "id": "FagerengEtAl2020__LRA", "ref_id": "FagerengEtAl2020", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.3" ], "notes": null }, { "id": "FagerengEtAl2020__RATES", "ref_id": "FagerengEtAl2020", "paper_id": "RATES", "relationship": "in_text", "sections": [ "5.2" ], "notes": "Heterogeneous persistent return differentials — empirical basis for TCM four-tier growth model" }, { "id": "FagerengEtAl2020__LRB", "ref_id": "FagerengEtAl2020", "paper_id": "LRB", "relationship": "in_text", "sections": [ "5", "7" ], "notes": null }, { "id": "Fishkin2009__LRB", "ref_id": "Fishkin2009", "paper_id": "LRB", "relationship": "in_text", "sections": [ "12" ], "notes": null }, { "id": "Frankel2010__LRB", "ref_id": "Frankel2010", "paper_id": "LRB", "relationship": "in_text", "sections": [ "14" ], "notes": null }, { "id": "FungWright2003__LRB", "ref_id": "FungWright2003", "paper_id": "LRB", "relationship": "in_text", "sections": [ "12" ], "notes": null }, { "id": "Galbraith1952__LRB", "ref_id": "Galbraith1952", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "Gangl2015a__BEHAV", "ref_id": "Gangl2015a", "paper_id": "BEHAV", "relationship": "in_text", "sections": [ "4.3" ], "notes": null }, { "id": "Gangl2015a__PHASE1", "ref_id": "Gangl2015a", "paper_id": "PHASE1", "relationship": "in_text", "sections": [ "3", "4.1" ], "notes": "Cooperative compliance literature supporting cooperative architecture working assumption" }, { "id": "Gangl2015a__LRA", "ref_id": "Gangl2015a", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Gangl2015a__LRB", "ref_id": "Gangl2015a", "paper_id": "LRB", "relationship": "in_text", "sections": [ "10" ], "notes": null }, { "id": "Gangl2015b__POL", "ref_id": "Gangl2015b", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": "Flag 10: this is the JoBS paper, distinct from Gangl2015a New Ideas in Psychology paper" }, { "id": "GarbintiEtAl2026__VAL", "ref_id": "GarbintiEtAl2026", "paper_id": "VAL", "relationship": "in_text", "sections": [ "3", "4" ], "notes": "Information disclosure requirements dominate rate elasticities by factor of ten; mandatory third-party reporting is critical design variable" }, { "id": "GarbintiEtAl2026__WP", "ref_id": "GarbintiEtAl2026", "paper_id": "WP", "relationship": "in_text", "sections": [ "3", "4" ], "notes": "WDT third-party reporting regime; information policy as primary lever" }, { "id": "Gilens2012__MF", "ref_id": "Gilens2012", "paper_id": "MF", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "Gilens2012__LRB", "ref_id": "Gilens2012", "paper_id": "LRB", "relationship": "in_text", "sections": [ "17" ], "notes": null }, { "id": "GuvenonEtAl2023__WP", "ref_id": "GuvenonEtAl2023", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3", "2.5", "11.3" ], "notes": null }, { "id": "GuvenonEtAl2023__LRA", "ref_id": "GuvenonEtAl2023", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "GuvenonEtAl2023__ENV", "ref_id": "GuvenonEtAl2023", "paper_id": "ENV", "relationship": "in_text", "sections": [ "3" ], "notes": "Use-it-or-lose-it argument cited in capital allocation framing" }, { "id": "GuvenonEtAl2023__RATES", "ref_id": "GuvenonEtAl2023", "paper_id": "RATES", "relationship": "in_text", "sections": [ "5.1" ], "notes": "Use-it-or-lose-it efficiency effects of wealth taxation; cited in growth model motivation" }, { "id": "GuvenonEtAl2023__LRB", "ref_id": "GuvenonEtAl2023", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "5" ], "notes": null }, { "id": "HackerPierson2010__LRB", "ref_id": "HackerPierson2010", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "Haig1921__WP", "ref_id": "Haig1921", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Haig1921__CORP", "ref_id": "Haig1921", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Haig1921__LRB", "ref_id": "Haig1921", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "2" ], "notes": null }, { "id": "Hansmann2022__LRB", "ref_id": "Hansmann2022", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "Harberger1965__WP", "ref_id": "Harberger1965", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.6", "4.3" ], "notes": null }, { "id": "Harberger1965__VAL", "ref_id": "Harberger1965", "paper_id": "VAL", "relationship": "in_text", "sections": [ "11.1", "11.2" ], "notes": null }, { "id": "Harberger1965__GOV", "ref_id": "Harberger1965", "paper_id": "GOV", "relationship": "in_text", "sections": [ "5.2", "6.1" ], "notes": null }, { "id": "Harberger1965__LRB", "ref_id": "Harberger1965", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "9" ], "notes": null }, { "id": "HMCTS2025__JUR", "ref_id": "HMCTS2025", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.5.4", "2.8" ], "notes": null }, { "id": "HMRC2023__RATES", "ref_id": "HMRC2023", "paper_id": "RATES", "relationship": "in_text", "sections": [ "A.3" ], "notes": "HMRC administrative cost base; cited in model specification" }, { "id": "HMRC2024__JUR", "ref_id": "HMRC2024", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.5" ], "notes": null }, { "id": "HMRC2025a__JUR", "ref_id": "HMRC2025a", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.5.1", "2.5" ], "notes": null }, { "id": "HMRC2025b__JUR", "ref_id": "HMRC2025b", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.5.1", "2.2" ], "notes": null }, { "id": "HMTreasury2023__RATES", "ref_id": "HMTreasury2023", "paper_id": "RATES", "relationship": "in_text", "sections": [ "A.3" ], "notes": "Budget base: £1,157.4b OBR total managed expenditure 2022-23" }, { "id": "HMTreasury2024__RATES", "ref_id": "HMTreasury2024", "paper_id": "RATES", "relationship": "in_text", "sections": [ "6.2", "A.3" ], "notes": "Source of UK TME expenditure data 1999-00 to 2019-20; budget_growth corrected to 4.51% p.a. in RATES v2.6" }, { "id": "HMTreasury2024__RATESA", "ref_id": "HMTreasury2024", "paper_id": "RATESA", "relationship": "in_text", "sections": [ "A.3" ], "notes": "Corrected budget_growth figure; model v7" }, { "id": "HMTreasury2024__JUR", "ref_id": "HMTreasury2024", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.11" ], "notes": "Derivation authority for 4.51% p.a. figure" }, { "id": "IacononoSmedsvik2024__RATES", "ref_id": "IacononoSmedsvik2024", "paper_id": "RATES", "relationship": "in_text", "sections": [ "3", "4" ], "notes": "Empirical ETW estimates for rate-setting calibration" }, { "id": "ICMIF2020__LRB", "ref_id": "ICMIF2020", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "IVSC2022__VAL", "ref_id": "IVSC2022", "paper_id": "VAL", "relationship": "in_text", "sections": [ "10.5" ], "notes": null }, { "id": "IVSC2022__LRB", "ref_id": "IVSC2022", "paper_id": "LRB", "relationship": "in_text", "sections": [ "8" ], "notes": null }, { "id": "JakobsenEtAl2020__WP", "ref_id": "JakobsenEtAl2020", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "JakobsenEtAl2020__LRB", "ref_id": "JakobsenEtAl2020", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "JakobsenEtAl2024__WP", "ref_id": "JakobsenEtAl2024", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.2", "7.3" ], "notes": null }, { "id": "JakobsenEtAl2024__CLOSE", "ref_id": "JakobsenEtAl2024", "paper_id": "CLOSE", "relationship": "in_text", "sections": [ "1.2" ], "notes": "Citation error corrected in CLOSE paper: body text previously cited wrong author list" }, { "id": "JakobsenEtAl2024__LRA", "ref_id": "JakobsenEtAl2024", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.2" ], "notes": null }, { "id": "JakobsenEtAl2024__ENV", "ref_id": "JakobsenEtAl2024", "paper_id": "ENV", "relationship": "in_text", "sections": [ "3" ], "notes": "22-cent revenue loss figure; Norway migration evidence — Flag 23: ENV References entry confuses this with JakobsenEtAl2020" }, { "id": "JakobsenEtAl2024__RATES", "ref_id": "JakobsenEtAl2024", "paper_id": "RATES", "relationship": "in_text", "sections": [ "9.1" ], "notes": "Migration response evidence; cited in behavioural responses open question" }, { "id": "JakobsenEtAl2024__LRB", "ref_id": "JakobsenEtAl2024", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7", "18" ], "notes": null }, { "id": "JordaEtAl2019__RATES", "ref_id": "JordaEtAl2019", "paper_id": "RATES", "relationship": "in_text", "sections": [ "5.2" ], "notes": "Source of UK equity total return series 1947–2019, historical mean 10.45% p.a." }, { "id": "JordaEtAl2019__RATESA", "ref_id": "JordaEtAl2019", "paper_id": "RATESA", "relationship": "in_text", "sections": [ "A.3" ], "notes": null }, { "id": "Judd1985__WP", "ref_id": "Judd1985", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3" ], "notes": null }, { "id": "Judd1985__LRA", "ref_id": "Judd1985", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "Judd1985__LRB", "ref_id": "Judd1985", "paper_id": "LRB", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "Kaldor1955__WP", "ref_id": "Kaldor1955", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3", "B.2" ], "notes": null }, { "id": "Kaldor1955__MF", "ref_id": "Kaldor1955", "paper_id": "MF", "relationship": "in_text", "sections": [ "4" ], "notes": null }, { "id": "Kaldor1955__LRB", "ref_id": "Kaldor1955", "paper_id": "LRB", "relationship": "in_text", "sections": [ "2", "6" ], "notes": null }, { "id": "King1977__LRA", "ref_id": "King1977", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "King1977__LRB", "ref_id": "King1977", "paper_id": "LRB", "relationship": "in_text", "sections": [ "4" ], "notes": null }, { "id": "Kirchler2007__BEHAV", "ref_id": "Kirchler2007", "paper_id": "BEHAV", "relationship": "in_text", "sections": [ "4.3" ], "notes": null }, { "id": "Kirchler2007__POL", "ref_id": "Kirchler2007", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Kirchler2007__PHASE1", "ref_id": "Kirchler2007", "paper_id": "PHASE1", "relationship": "in_text", "sections": [ "3", "4.1" ], "notes": "Institutionally mediated compliance framework" }, { "id": "Kirchler2007__LRA", "ref_id": "Kirchler2007", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Kirchler2007__LRB", "ref_id": "Kirchler2007", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "10" ], "notes": null }, { "id": "Klepper1989__PHASE1", "ref_id": "Klepper1989", "paper_id": "PHASE1", "relationship": "in_text", "sections": [ "4.1" ], "notes": "Practitioner-mediated compliance decision" }, { "id": "Klepper1989__LRA", "ref_id": "Klepper1989", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Klepper1989__LRB", "ref_id": "Klepper1989", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "KlevenEtAl2011__LRB", "ref_id": "KlevenEtAl2011", "paper_id": "LRB", "relationship": "in_text", "sections": [ "10" ], "notes": null }, { "id": "KlevenEtAl2024__POL", "ref_id": "KlevenEtAl2024", "paper_id": "POL", "relationship": "in_text", "sections": [ "8.3", "9.1" ], "notes": null }, { "id": "KlevenEtAl2024__LRA", "ref_id": "KlevenEtAl2024", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.2" ], "notes": null }, { "id": "KlevenEtAl2024__ENV", "ref_id": "KlevenEtAl2024", "paper_id": "ENV", "relationship": "in_text", "sections": [ "3" ], "notes": "Flag 24: ENV References section cites wrong volume and pages — JEP 34(2), 119-142 should be 38(2), 3-30" }, { "id": "KlevenEtAl2024__LRB", "ref_id": "KlevenEtAl2024", "paper_id": "LRB", "relationship": "in_text", "sections": [ "18" ], "notes": null }, { "id": "Kopczuk2015__WP", "ref_id": "Kopczuk2015", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "Kopczuk2015__LRB", "ref_id": "Kopczuk2015", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "KopitsSymansky1998__LRB", "ref_id": "KopitsSymansky1998", "paper_id": "LRB", "relationship": "in_text", "sections": [ "15" ], "notes": null }, { "id": "Kornhauser2007__LRA", "ref_id": "Kornhauser2007", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Kornhauser2007__LRB", "ref_id": "Kornhauser2007", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "KydlandPrescott1977__GOV", "ref_id": "KydlandPrescott1977", "paper_id": "GOV", "relationship": "in_text", "sections": [ "6.3", "7" ], "notes": null }, { "id": "KydlandPrescott1977__LRB", "ref_id": "KydlandPrescott1977", "paper_id": "LRB", "relationship": "in_text", "sections": [ "15" ], "notes": null }, { "id": "Levi1988__LRB", "ref_id": "Levi1988", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "LondonoVelezAvilaMahecha2025__WP", "ref_id": "LondonoVelezAvilaMahecha2025", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.2" ], "notes": "Flag 3 closed 2026-09-18: citation updated to journal form (Review of Economic Studies 92(4), 2624-2655)." }, { "id": "LondonoVelezAvilaMahecha2025__BEHAV", "ref_id": "LondonoVelezAvilaMahecha2025", "paper_id": "BEHAV", "relationship": "in_text", "sections": [ "2.1" ], "notes": "v2.00: §9.2 removed from sections — that citation was in the detailed Agrawal response which moved to BEHAV.A §D; only §2.1 in-text cite remains in BEHAV." }, { "id": "LondonoVelezAvilaMahecha2025__LRB", "ref_id": "LondonoVelezAvilaMahecha2025", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "MacMinnRen2011__LRB", "ref_id": "MacMinnRen2011", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "Mills1956__LRB", "ref_id": "Mills1956", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "MurphyNagel2002__MF", "ref_id": "MurphyNagel2002", "paper_id": "MF", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "MurphyNagel2002__LRB", "ref_id": "MurphyNagel2002", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "North1990__POL", "ref_id": "North1990", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "North1990__LRA", "ref_id": "North1990", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "OBR2023__RATES", "ref_id": "OBR2023", "paper_id": "RATES", "relationship": "in_text", "sections": [ "9.2" ], "notes": "OBR forecasting context for Phase One transition cost estimates" }, { "id": "OECD2018__POL", "ref_id": "OECD2018", "paper_id": "POL", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "OECD2025__LRB", "ref_id": "OECD2025", "paper_id": "LRB", "relationship": "in_text", "sections": [ "18" ], "notes": null }, { "id": "ONS2022__JUR", "ref_id": "ONS2022", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "ONS2022__RATES", "ref_id": "ONS2022", "paper_id": "RATES", "relationship": "in_text", "sections": [ "5.1" ], "notes": "UK wealth distribution source; Pareto tail parameters for TCM wealth brackets" }, { "id": "Olson1965__GOV", "ref_id": "Olson1965", "paper_id": "GOV", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Olson1965__POL", "ref_id": "Olson1965", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Olson1965__LRA", "ref_id": "Olson1965", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "Olson1965__LRB", "ref_id": "Olson1965", "paper_id": "LRB", "relationship": "in_text", "sections": [ "12" ], "notes": null }, { "id": "Ostrom1990__GOV", "ref_id": "Ostrom1990", "paper_id": "GOV", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "Ostrom1990__GOVA", "ref_id": "Ostrom1990", "paper_id": "GOVA", "relationship": "in_text", "sections": [ "E.1" ], "notes": null }, { "id": "Ostrom1990__LRB", "ref_id": "Ostrom1990", "paper_id": "LRB", "relationship": "in_text", "sections": [ "12" ], "notes": null }, { "id": "OSullivan1998__LRB", "ref_id": "OSullivan1998", "paper_id": "LRB", "relationship": "in_text", "sections": [ "13" ], "notes": null }, { "id": "PereiraGray2021__VAL", "ref_id": "PereiraGray2021", "paper_id": "VAL", "relationship": "in_text", "sections": [ "1", "10.2", "10.5", "10.6" ], "notes": null }, { "id": "PereiraGray2021__JUR", "ref_id": "PereiraGray2021", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.5.2" ], "notes": null }, { "id": "PereiraGray2021__LRB", "ref_id": "PereiraGray2021", "paper_id": "LRB", "relationship": "in_text", "sections": [ "8" ], "notes": null }, { "id": "Perret2021__POL", "ref_id": "Perret2021", "paper_id": "POL", "relationship": "in_text", "sections": [ "3.1", "3.2", "3.3", "3.4", "3.5", "3.6", "3.7" ], "notes": null }, { "id": "Perret2021__LRA", "ref_id": "Perret2021", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "Perret2021__FM", "ref_id": "Perret2021", "paper_id": "FM", "relationship": "in_text", "sections": [ "2", "3.2" ], "notes": "Flag 25: FM References entry has wrong title, journal, volume, and pages — action required in FM" }, { "id": "Piketty2014__WP", "ref_id": "Piketty2014", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "Piketty2014__LRB", "ref_id": "Piketty2014", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "PikettyEtAl2023__LRA", "ref_id": "PikettyEtAl2023", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "PikettyEtAl2023__LRB", "ref_id": "PikettyEtAl2023", "paper_id": "LRB", "relationship": "in_text", "sections": [ "5", "17" ], "notes": null }, { "id": "Pierson1994__POL", "ref_id": "Pierson1994", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Pierson1994__LRA", "ref_id": "Pierson1994", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "Pierson2000__POL", "ref_id": "Pierson2000", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Pierson2000__LRA", "ref_id": "Pierson2000", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "PosnerWeyl2018__WP", "ref_id": "PosnerWeyl2018", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "PosnerWeyl2018__VAL", "ref_id": "PosnerWeyl2018", "paper_id": "VAL", "relationship": "in_text", "sections": [ "11.2" ], "notes": null }, { "id": "PosnerWeyl2018__GOV", "ref_id": "PosnerWeyl2018", "paper_id": "GOV", "relationship": "in_text", "sections": [ "5.2", "6.1" ], "notes": null }, { "id": "PosnerWeyl2018__LRB", "ref_id": "PosnerWeyl2018", "paper_id": "LRB", "relationship": "in_text", "sections": [ "9" ], "notes": null }, { "id": "Prewitt2019__LRB", "ref_id": "Prewitt2019", "paper_id": "LRB", "relationship": "in_text", "sections": [ "9" ], "notes": "Flag 22: cited without year parenthetical — should be Prewitt (2019)" }, { "id": "Rawls1971__LRB", "ref_id": "Rawls1971", "paper_id": "LRB", "relationship": "in_text", "sections": [ "16" ], "notes": null }, { "id": "ResolutionFoundation2026__JUR", "ref_id": "ResolutionFoundation2026", "paper_id": "JUR", "relationship": "in_text", "sections": [ "1.5.3", "2.7" ], "notes": null }, { "id": "Richardson2008__LRA", "ref_id": "Richardson2008", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Richardson2008__LRB", "ref_id": "Richardson2008", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "RingEtAl2026__CORP", "ref_id": "RingEtAl2026", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2", "3" ], "notes": "Personal holding companies shield ~50% of dividend distributions from individual income tax; wealth taxes fail as backstop when private business shares are exempt or low-valued" }, { "id": "RingEtAl2026__CORPA", "ref_id": "RingEtAl2026", "paper_id": "CORPA", "relationship": "in_text", "sections": [], "notes": "Discretionary valuation and holding company structures; effective tax rate collapse from ~50% for upper middle class to ~15-20% for highest-net-worth individuals" }, { "id": "RingEtAl2026__VAL", "ref_id": "RingEtAl2026", "paper_id": "VAL", "relationship": "in_text", "sections": [ "3", "4", "5" ], "notes": "Unquoted shares; low valuation or exemption of private business shares; relevance to WDT mandatory third-party valuation regime" }, { "id": "RingEtAl2026__FM", "ref_id": "RingEtAl2026", "paper_id": "FM", "relationship": "in_text", "sections": [ "2" ], "notes": "Existing proposals fail because they do not close the holding company gap; WDT purchase option and corporate delta levy address this directly" }, { "id": "Rothstein2001__LRB", "ref_id": "Rothstein2001", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "RothsteinUslaner2005__LRB", "ref_id": "RothsteinUslaner2005", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "SakuraiBraithwaite2003__PHASE1", "ref_id": "SakuraiBraithwaite2003", "paper_id": "PHASE1", "relationship": "in_text", "sections": [ "4.1" ], "notes": "Practitioner compliance norms" }, { "id": "SakuraiBraithwaite2003__LRA", "ref_id": "SakuraiBraithwaite2003", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "SakuraiBraithwaite2003__LRB", "ref_id": "SakuraiBraithwaite2003", "paper_id": "LRB", "relationship": "in_text", "sections": [ "11" ], "notes": null }, { "id": "SaezZucman2016__WP", "ref_id": "SaezZucman2016", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "SaezZucman2016__LRB", "ref_id": "SaezZucman2016", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "SaezZucman2019__WP", "ref_id": "SaezZucman2019", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.4" ], "notes": null }, { "id": "SaezZucman2019__LRB", "ref_id": "SaezZucman2019", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "Sandmo1977__LRA", "ref_id": "Sandmo1977", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Sandmo1977__RATES", "ref_id": "Sandmo1977", "paper_id": "RATES", "relationship": "in_text", "sections": [ "4" ], "notes": "Portfolio reallocation effects of wealth taxation; risk-taking and asset demand literature" }, { "id": "Sandmo1977__LRB", "ref_id": "Sandmo1977", "paper_id": "LRB", "relationship": "in_text", "sections": [ "4" ], "notes": null }, { "id": "Seim2017__WP", "ref_id": "Seim2017", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "Seim2017__LRB", "ref_id": "Seim2017", "paper_id": "LRB", "relationship": "in_text", "sections": [ "7" ], "notes": null }, { "id": "Shakow1986__WP", "ref_id": "Shakow1986", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.1", "2.7" ], "notes": null }, { "id": "Shakow1986__VAL", "ref_id": "Shakow1986", "paper_id": "VAL", "relationship": "in_text", "sections": [ "1" ], "notes": null }, { "id": "Shakow1986__CORP", "ref_id": "Shakow1986", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Shakow1986__FM", "ref_id": "Shakow1986", "paper_id": "FM", "relationship": "in_text", "sections": [ "2" ], "notes": "Cited alongside Batchelder & Kamin as partial-accrual predecessor the WDT's symmetric refund distinguishes itself from" }, { "id": "Shakow1986__LRB", "ref_id": "Shakow1986", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3", "8" ], "notes": null }, { "id": "Shaviro2000__LRB", "ref_id": "Shaviro2000", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "Shaviro2021__LRB", "ref_id": "Shaviro2021", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "Simons1938__WP", "ref_id": "Simons1938", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Simons1938__CORP", "ref_id": "Simons1938", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Simons1938__LRB", "ref_id": "Simons1938", "paper_id": "LRB", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Stiglitz1969__RATES", "ref_id": "Stiglitz1969", "paper_id": "RATES", "relationship": "in_text", "sections": [ "4" ], "notes": "Variance-reduction / risk-sharing tradition underpinning full-symmetry design position; cited alongside Domar & Musgrave 1944" }, { "id": "Stiglitz1969__LRA", "ref_id": "Stiglitz1969", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Stiglitz1969__LRB", "ref_id": "Stiglitz1969", "paper_id": "LRB", "relationship": "in_text", "sections": [ "4" ], "notes": null }, { "id": "StraubWerning2020__LRA", "ref_id": "StraubWerning2020", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "StraubWerning2020__LRB", "ref_id": "StraubWerning2020", "paper_id": "LRB", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "TetlockGardner2015__GOVA", "ref_id": "TetlockGardner2015", "paper_id": "GOVA", "relationship": "in_text", "sections": [ "A.2" ], "notes": null }, { "id": "TetlockGardner2015__LRB", "ref_id": "TetlockGardner2015", "paper_id": "LRB", "relationship": "in_text", "sections": [ "19" ], "notes": "Noted as requiring section assignment; cited in GOV.A §A.2 in the failure-mode taxonomy context" }, { "id": "Truman2008__GOV", "ref_id": "Truman2008", "paper_id": "GOV", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Also OQ-G.2" }, { "id": "Truman2008__LRB", "ref_id": "Truman2008", "paper_id": "LRB", "relationship": "in_text", "sections": [ "14" ], "notes": null }, { "id": "Tyler1990__BEHAV", "ref_id": "Tyler1990", "paper_id": "BEHAV", "relationship": "in_text", "sections": [ "4.3" ], "notes": null }, { "id": "Tyler1990__POL", "ref_id": "Tyler1990", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Tyler1990__MF", "ref_id": "Tyler1990", "paper_id": "MF", "relationship": "in_text", "sections": [ "10" ], "notes": null }, { "id": "Tyler1990__PHASE1", "ref_id": "Tyler1990", "paper_id": "PHASE1", "relationship": "in_text", "sections": [ "3", "4.1" ], "notes": "Procedural fairness and compliance; cooperative architecture working assumption" }, { "id": "Tyler1990__LRA", "ref_id": "Tyler1990", "paper_id": "LRA", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "Tyler1990__LRB", "ref_id": "Tyler1990", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "10", "11" ], "notes": null }, { "id": "ViardCarroll2012__WP", "ref_id": "ViardCarroll2012", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3" ], "notes": null }, { "id": "ViardCarroll2012__LRA", "ref_id": "ViardCarroll2012", "paper_id": "LRA", "relationship": "in_text", "sections": [ "2.2" ], "notes": null }, { "id": "ViardCarroll2012__LRB", "ref_id": "ViardCarroll2012", "paper_id": "LRB", "relationship": "in_text", "sections": [ "6" ], "notes": null }, { "id": "Vickrey1939__WP", "ref_id": "Vickrey1939", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Vickrey1939__LRB", "ref_id": "Vickrey1939", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "VOA2023__JUR", "ref_id": "VOA2023", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "VOA2024__JUR", "ref_id": "VOA2024", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "VOA2025__JUR", "ref_id": "VOA2025", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "VTS2025__JUR", "ref_id": "VTS2025", "paper_id": "JUR", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "Weisbach2000__CORP", "ref_id": "Weisbach2000", "paper_id": "CORP", "relationship": "in_text", "sections": [ "2.1" ], "notes": null }, { "id": "Weisbach2000__LRB", "ref_id": "Weisbach2000", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "WeylZhang2022__WP", "ref_id": "WeylZhang2022", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.6" ], "notes": null }, { "id": "WeylZhang2022__LRB", "ref_id": "WeylZhang2022", "paper_id": "LRB", "relationship": "in_text", "sections": [ "9" ], "notes": null }, { "id": "Wilson1980__POL", "ref_id": "Wilson1980", "paper_id": "POL", "relationship": "in_text", "sections": [ "2" ], "notes": null }, { "id": "Wilson1980__LRA", "ref_id": "Wilson1980", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.1" ], "notes": null }, { "id": "Wyplosz2005__LRB", "ref_id": "Wyplosz2005", "paper_id": "LRB", "relationship": "in_text", "sections": [ "15" ], "notes": null }, { "id": "Zelenak2021__LRB", "ref_id": "Zelenak2021", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "Zucman2024__LRA", "ref_id": "Zucman2024", "paper_id": "LRA", "relationship": "in_text", "sections": [ "4.3" ], "notes": null }, { "id": "Zucman2024__RATES", "ref_id": "Zucman2024", "paper_id": "RATES", "relationship": "in_text", "sections": [ "3" ], "notes": "Minimum effective taxation standard as context for WDT accrual-with-refund architecture; ETW evidence" }, { "id": "Zucman2024__LRB", "ref_id": "Zucman2024", "paper_id": "LRB", "relationship": "in_text", "sections": [ "glossary", "18" ], "notes": null }, { "id": "Zucman2026__FM", "ref_id": "Zucman2026", "paper_id": "FM", "relationship": "in_text", "sections": [ "2", "3" ], "notes": "Strategic landscape; adjacent minimum tax proposal as context for WDT accrual-with-refund architecture" }, { "id": "Zucman2026__POL", "ref_id": "Zucman2026", "paper_id": "POL", "relationship": "in_text", "sections": [], "notes": "Political economy of wealth taxation; international coordination via corporate minimum tax analogy" }, { "id": "MurphyNagel2002__WP", "ref_id": "MurphyNagel2002", "paper_id": "WP", "relationship": "in_text", "sections": [ "3" ], "notes": null }, { "id": "StraubWerning2020__WP", "ref_id": "StraubWerning2020", "paper_id": "WP", "relationship": "in_text", "sections": [ "2.3" ], "notes": null }, { "id": "Elster2000__LRB", "ref_id": "Elster2000", "paper_id": "LRB", "relationship": "in_text", "sections": [ "15" ], "notes": null }, { "id": "Pettit1997__MF", "paper_id": "MF", "ref_id": "Pettit1997", "relationship": "in_text", "sections": [ "6" ], "notes": "v1.04: Pettit non-domination framework added to §6" }, { "id": "Pettit2012__MF", "paper_id": "MF", "ref_id": "Pettit2012", "relationship": "in_text", "sections": [ "6" ], "notes": "v1.04: cited alongside Pettit1997 for non-domination framework" }, { "id": "Scanlon1998__MF", "paper_id": "MF", "ref_id": "Scanlon1998", "relationship": "in_text", "sections": [ "3.3" ], "notes": "v1.04: contractualist criterion — whether principle could be reasonably rejected" }, { "id": "Wittgenstein1953__MF", "paper_id": "MF", "ref_id": "Wittgenstein1953", "relationship": "in_text", "sections": [ "3.1" ], "notes": "Private language argument — rule-following depends on irreducibly collective conceptual frameworks" }, { "id": "Searle1995__MF", "paper_id": "MF", "ref_id": "Searle1995", "relationship": "in_text", "sections": [ "3.1" ], "notes": "Institutional facts — money, property, corporate equity exist because of collective practice" }, { "id": "ArachiDAntoni2022__WFR", "paper_id": "WFR", "ref_id": "ArachiDAntoni2022", "relationship": "in_text", "sections": [ "4.2", "4.2.3", "5.4" ], "notes": "Fiscal Studies: accrual taxation not automatically welfare superior to realisation — intertemporal consumption distortion in appreciation years. WFR §4.2.3 establishes symmetric refund addresses loss-year component; entry-margin qualification retained." }, { "id": "BoadwaySpiritusEtAl2025__WFR", "paper_id": "WFR", "ref_id": "BoadwaySpiritusEtAl2025", "relationship": "in_text", "sections": [ "5.5", "7.2" ], "notes": "Positive capital income taxation can be Pareto-efficient when returns are heterogeneous; optimal rate rises with return heterogeneity. Directly opposing conclusion to GuvenonEtAl2023 — unresolved frontier dispute WFR does not adjudicate." }, { "id": "DalleLucheEtAl2026__WFR", "paper_id": "WFR", "ref_id": "DalleLucheEtAl2026", "relationship": "in_text", "sections": [ "5.5" ], "notes": "Review of Income and Wealth: joint heterogeneity in wealth and returns at top of distribution; increasing returns to wealth at upper tail have implications for optimal tax design beyond Guvenen and Boadway-Spiritus frameworks." }, { "id": "FagerengEtAl2016__WFR", "paper_id": "WFR", "ref_id": "FagerengEtAl2016", "relationship": "in_text", "sections": [ "4.3" ], "notes": "American Economic Review companion to FagerengEtAl2020 — establishes same persistence properties using slightly different sample definition." }, { "id": "FlavinYamashita2002__WFR", "paper_id": "WFR", "ref_id": "FlavinYamashita2002", "relationship": "in_text", "sections": [ "2.1" ], "notes": "Source for central case γ=2 risk-aversion parameter in CRRA utility function." }, { "id": "GerritsenEtAl2025__WFR", "paper_id": "WFR", "ref_id": "GerritsenEtAl2025", "relationship": "in_text", "sections": [ "5.5", "7.2" ], "notes": "Economic Journal 2025: same heterogeneous-returns premise as Guvenen; reaches opposite conclusion — positive capital income tax can be Pareto-efficient. Part of unresolved Guvenen vs Boadway-Spiritus dispute." }, { "id": "HebousEtAl2024__WFR", "paper_id": "WFR", "ref_id": "HebousEtAl2024", "relationship": "in_text", "sections": [ "4.4", "5.3" ], "notes": "IMF 2024 analysis of wealth tax design — institutional confirmation of stock wealth / consumption tax equivalence and conditions under which it breaks." }, { "id": "AgrawalEtAl2025__WFR", "paper_id": "WFR", "ref_id": "AgrawalEtAl2025", "relationship": "in_text", "sections": [ "6.1", "7.3" ], "notes": "Cross-base externality (income and VAT losses ~6× direct revenue loss) is dominant empirical qualification on pre-behavioural revenue figures. WDT-specific migration dynamics untested." }, { "id": "BastaniWaldenstrom2020__WFR", "paper_id": "WFR", "ref_id": "BastaniWaldenstrom2020", "relationship": "in_text", "sections": [ "4.4", "5.3" ], "notes": "Journal of Economic Surveys: conditions for stock wealth / consumption tax welfare equivalence (no labour income, proportional bases, uniform saving rate, no liquidity constraints, CRRA preferences)." }, { "id": "DomarMusgrave1944__WFR", "paper_id": "WFR", "ref_id": "DomarMusgrave1944", "relationship": "in_text", "sections": [ "3.1", "3.2", "4.1" ], "notes": "Risk-sharing mechanism — flat symmetric WDT satisfies D-M to floating-point precision; three progressive-rate complications (net-worth base, progressive marginal rates, multi-period rate asymmetry) are second-order at canonical parameters." }, { "id": "FagerengEtAl2020__WFR", "paper_id": "WFR", "ref_id": "FagerengEtAl2020", "relationship": "in_text", "sections": [ "4.3", "5.5" ], "notes": "Econometrica — primary empirical foundation for heterogeneous-returns analysis. Norwegian administrative dataset: persistent individual-level return heterogeneity, ~8pp cross-sectional std dev, ~3pp wealth-return gradient 10th–90th percentile within asset classes." }, { "id": "GarbintiEtAl2026__WFR", "paper_id": "WFR", "ref_id": "GarbintiEtAl2026", "relationship": "in_text", "sections": [ "5.5" ], "notes": "Cited alongside DalleLucheEtAl2026 for joint heterogeneity in wealth and returns at top of distribution." }, { "id": "GuvenonEtAl2023__WFR", "paper_id": "WFR", "ref_id": "GuvenonEtAl2023", "relationship": "in_text", "sections": [ "5.5", "7.2" ], "notes": "Use-it-or-lose-it mechanism — heterogeneous returns imply wealth taxation reallocates capital toward higher-return uses. WFR does not adjudicate Guvenen vs Boadway-Spiritus; neither paper includes delta-based instrument." }, { "id": "JakobsenEtAl2020__WFR", "paper_id": "WFR", "ref_id": "JakobsenEtAl2020", "relationship": "in_text", "sections": [ "7.3" ], "notes": "Calibration range for migration response under existing wealth taxes." }, { "id": "King1977__WFR", "paper_id": "WFR", "ref_id": "King1977", "relationship": "in_text", "sections": [ "3.2" ], "notes": null }, { "id": "OECD2025__WFR", "paper_id": "WFR", "ref_id": "OECD2025", "relationship": "in_text", "sections": [ "4.2", "5.3" ], "notes": "OECD 2025 capital gains tax design analysis — identifies lock-in as primary efficiency cost of realisation-contingent systems." }, { "id": "Vickrey1939__WFR", "paper_id": "WFR", "ref_id": "Vickrey1939", "relationship": "in_text", "sections": [ "3.1" ], "notes": null }, { "id": "AcemogluEtAl2019__INST", "ref_id": "AcemogluEtAl2019", "paper_id": "INST", "relationship": "in_text", "sections": [ "2.3" ], "notes": "Democracy increases GDP per capita ~20% long run; effects via state capacity, education, health. Cited in authoritarian trade-off analysis." }, { "id": "AgrawalEtAl2025__INST", "ref_id": "AgrawalEtAl2025", "paper_id": "INST", "relationship": "in_text", "sections": [ "9.2" ], "notes": "Six-to-one cross-base fiscal multiplier; failure condition 8 (cross-base migration at prohibitive scale)." }, { "id": "Andersson2023__INST", "ref_id": "Andersson2023", "paper_id": "INST", "relationship": "in_text", "sections": [ "5.3", "6.2" ], "notes": "Authoritarian systems with institutional oversight can develop greater fiscal capacity; raises credible-commitment-without-democracy question. Central to §5.3 and §6.2 argument." }, { "id": "AnderssonTeorell2025__INST", "ref_id": "AnderssonTeorell2025", "paper_id": "INST", "relationship": "in_text", "sections": [ "7.3", "8" ], "notes": "State capacity prolongs autocratic rule but increases democratisation probability. Cited in §7.3 pre-built crisis capacity and §8 Option D dynamics." }, { "id": "BackHadenius2008__INST", "ref_id": "BackHadenius2008", "paper_id": "INST", "relationship": "in_text", "sections": [ "2.1" ], "notes": "J-shaped relationship between democracy and administrative capacity. Intermediate regimes perform poorly on both dimensions." }, { "id": "BrickerEtAl2016__INST", "ref_id": "BrickerEtAl2016", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.1" ], "notes": "Capitalisation method overstates wealth concentration — methodological counterpoint to Saez & Zucman." }, { "id": "DodlovaLucas2021__INST", "ref_id": "DodlovaLucas2021", "paper_id": "INST", "relationship": "in_text", "sections": [ "5.4", "6.1" ], "notes": "105 autocracies 1950–2004: autocratic rulers choose tax structures according to whether elites or mass population constitute primary security threat. Elite-threat regimes structurally relax elite taxation. Cited as 'European Journal of Political Economy (2021)' in earlier draft." }, { "id": "Gilley2017__INST", "ref_id": "Gilley2017", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2", "6.3" ], "notes": "Representation dilemma: comprehensive transparent taxation generates accountability demands. China's resilience rests on visible services while limiting political consequences of extraction." }, { "id": "JakobsenEtAl2024__INST", "ref_id": "JakobsenEtAl2024", "paper_id": "INST", "relationship": "in_text", "sections": [ "9.2" ], "notes": "~2% reduction in wealthy taxpayer stock per 1pp wealth tax rate increase. Empirical ballpark for failure condition 8." }, { "id": "KatoTanaka2019__INST", "ref_id": "KatoTanaka2019", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2", "8" ], "notes": "Taxation does not mechanically cause democratic transition; contemporary autocracies sustain modern tax architecture without democratising. Caveat applied in §6.2 and Option C analysis in §8." }, { "id": "Kopczuk2015__INST", "ref_id": "Kopczuk2015", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.1" ], "notes": "Capitalisation method overstates concentration — methodological counterpoint alongside BrickerEtAl2016." }, { "id": "McKinseyGWW2026__INST", "ref_id": "McKinseyGWW2026", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.1", "3.2" ], "notes": "Primary source for $570 trillion global household wealth figure (2025) and country-level wealth data for Table 1. Flag 32: URL unverified." }, { "id": "OECD2018__INST", "ref_id": "OECD2018", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.2", "4" ], "notes": "12 OECD net wealth taxes in 1990; 4 by 2017. Primary empirical record for §4 failure analysis." }, { "id": "Olson1965__INST", "ref_id": "Olson1965", "paper_id": "INST", "relationship": "in_text", "sections": [ "4" ], "notes": "Collective action asymmetry: small concentrated taxed population outperforms large diffuse beneficiary population. Second failure mechanism." }, { "id": "Perret2021__INST", "ref_id": "Perret2021", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.2", "4" ], "notes": "Primary failure mechanisms political not economic. France ISF 60–80% survey support yet abolished. Full case evidence in POL §3." }, { "id": "Ross2004__INST", "ref_id": "Ross2004", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Taxation-to-representation literature: single-constituency model. WDT two-constituency mechanism distinguished from this tradition." }, { "id": "SaezZucman2016__INST", "ref_id": "SaezZucman2016", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.1" ], "notes": "Upper-tail wealth share growth documented across methodological approaches." }, { "id": "SaezZucman2019__INST", "ref_id": "SaezZucman2019", "paper_id": "INST", "relationship": "in_text", "sections": [ "1" ], "notes": "Cited as a prior wealth tax proposal that remained theoretical/politically unimplemented." }, { "id": "SaezZucman2022__INST", "ref_id": "SaezZucman2022", "paper_id": "INST", "relationship": "in_text", "sections": [ "4.2" ], "notes": "European failures from narrow bases (exemptions, avoidance, evasion); modern administrative capacity could improve effectiveness. WDT agrees on diagnosis, proposes structural rather than administrative solution." }, { "id": "ScheveStasavage2012__INST", "ref_id": "ScheveStasavage2012", "paper_id": "INST", "relationship": "in_text", "sections": [ "4" ], "notes": "Cited in Tier A footnote for §4 failure analysis alongside Olson1965 and Perret2021." }, { "id": "Tsebelis2002__INST", "ref_id": "Tsebelis2002", "paper_id": "INST", "relationship": "in_text", "sections": [ "2.2" ], "notes": "Veto player literature: policy change more difficult as credible blocking actors increase. Authoritarian systems compress decision cycle by concentrating agenda-setting and blocking power." }, { "id": "UBS2025__INST", "ref_id": "UBS2025", "paper_id": "INST", "relationship": "in_text", "sections": [ "3.1", "3.2" ], "notes": "Corroboration of McKinsey global wealth total; used alongside McKinseyGWW2026 and VDem2026 for Table 1." }, { "id": "VDem2026__INST", "ref_id": "VDem2026", "paper_id": "INST", "relationship": "in_text", "sections": [ "2.1", "3.2" ], "notes": "Five-tier governance classification (modified from V-Dem RoW typology). Population estimates and governance-tier assignments for §2.1 and Table 1." }, { "id": "VonSchiller2018__INST", "ref_id": "VonSchiller2018", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Institutionalised political parties increase governments' ability to make credible fiscal contracts with wealthy taxpayers. Credible fiscal commitment is itself an institutional investment with political consequences beyond the fiscal contract." }, { "id": "Zhang2017__INST", "ref_id": "Zhang2017", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Representation dilemma: more comprehensive transparent taxation generates stronger accountability demands. Cited alongside Gilley2017." }, { "id": "CnossenBovenberg2001__LRB", "ref_id": "CnossenBovenberg2001", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": "Section confirmed by author 2026-09-18." }, { "id": "Hasen2017__LRB", "ref_id": "Hasen2017", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": "Section confirmed by author 2026-09-18." }, { "id": "ToderViard2016__LRB", "ref_id": "ToderViard2016", "paper_id": "LRB", "relationship": "in_text", "sections": [ "3" ], "notes": "Section confirmed by author 2026-09-18." }, { "id": "BudgetResponsibilityAct2011__JUR", "ref_id": "BudgetResponsibilityAct2011", "paper_id": "JUR", "relationship": "in_text", "sections": [], "notes": "Replaces OBR website (n.d.) entry. Statutory citation for OBR establishment. Flag 7 closed 2026-09-18. Section to be confirmed when JUR is next revised." }, { "id": "ClarkEtAl2020__INST", "ref_id": "ClarkEtAl2020", "paper_id": "INST", "relationship": "in_text", "sections": [ "4" ], "notes": "Cited as 'Clark et al. (2022)' in INST body — year is wrong, correct is 2020. Flag 29 closed 2026-09-18. INST body correction pending." }, { "id": "Baskaran2014__INST", "ref_id": "Baskaran2014", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Cited as 'World Development (2013)' in INST body. Published online Dec 2013, journal Apr 2014. Cite as Baskaran2014. Flag 30 closed 2026-09-18. INST body correction pending." }, { "id": "ChinaNDML2026__INST", "ref_id": "ChinaNDML2026", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.4" ], "notes": "Primary legal source for INST §6.4 China case — replaces Catalyst International (2025). Revised National Defence Mobilization Law, effective 1 October 2026." }, { "id": "ISW2026Sep__INST", "ref_id": "ISW2026Sep", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.4" ], "notes": "Secondary analysis of China NDML revision — replaces Foreign Affairs (2026) and Asia Society Policy Institute (2022). ISW China & Taiwan Update 4 September 2026." }, { "id": "KaoEtAl2022__INST", "ref_id": "KaoEtAl2022", "paper_id": "INST", "relationship": "in_text", "sections": [ "6.4" ], "notes": "Empirical evidence: Chinese business elites prefer IPI in exchange for taxation. Open access. Directly relevant to INST two-constituency mechanism. Verified 2026-09-18." }, { "id": "AgrawalEtAl2025__BEHAV.A", "ref_id": "AgrawalEtAl2025", "paper_id": "BEHAV.A", "relationship": "in_text", "sections": [ "D" ], "notes": "Primary citation in §D (cross-base externality full response). Also referenced throughout §D prose." }, { "id": "NAO2025__FAL", "ref_id": "NAO2025", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.2" ], "notes": "73% of ~850,000 wealthy individuals represented by tax agent; 40-month average compliance investigation; £1.9bn wealthy tax gap; compliance yields cited as evidence of current-system friction costs for H1 break-even burden analysis." }, { "id": "AdvaniEtAl2020__FAL", "ref_id": "AdvaniEtAl2020", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.2" ], "notes": "Most rigorous existing UK estimate of taxpayer-side compliance burden for a one-off wealth tax; cited as the closest prior study on H1 all-in friction cost methodology." }, { "id": "GarbintiEtAl2026__FAL", "ref_id": "GarbintiEtAl2026", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.4" ], "notes": "French wealth tax compliance architecture generated substantial avoidance expenditure; cited in institutional participation component of H1 on predictability dimension." }, { "id": "BrulhartEtAl2022__FAL", "ref_id": "BrulhartEtAl2022", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.4" ], "notes": "Swiss wealth tax responses driven primarily by avoidance rather than migration; supports framing that current-system avoidance costs are large component of total-cost comparison for H1." }, { "id": "AgrawalEtAl2025__FAL", "ref_id": "AgrawalEtAl2025", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.5" ], "notes": "Norway 2022 wealth tax increase: ~22 cents total revenue lost per additional unit of wealth tax raised once income and consumption tax losses from migrating households included. Migration evidence constraining H1 elasticity parameters." }, { "id": "JakobsenEtAl2024__FAL", "ref_id": "JakobsenEtAl2024", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.5" ], "notes": "Significant wealth accumulation responses to Danish wealth tax repeal; difficult to decompose migration vs avoidance. Migration evidence constraining H1 elasticity parameters." }, { "id": "IacononoSmedsvik2024__FAL", "ref_id": "IacononoSmedsvik2024", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.5" ], "notes": "Behavioural responses to Norwegian reforms real but fiscally modest relative to pre-reform revenues. Migration evidence constraining H1 elasticity parameters." }, { "id": "KlevenEtAl2024__FAL", "ref_id": "KlevenEtAl2024", "paper_id": "FAL", "relationship": "in_text", "sections": [ "3.5" ], "notes": "Surveys taxation and migration literature; elasticities vary substantially by institutional context and tax design. H1 migration evidence review." }, { "id": "ArachiDAntoni2022__FAL", "ref_id": "ArachiDAntoni2022", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.2" ], "notes": "Primary theoretical challenge to H2a: accrual taxation creates intertemporal consumption distortions in loss years that realisation taxation avoids. Required model must include this channel." }, { "id": "GuvenonEtAl2023__FAL", "ref_id": "GuvenonEtAl2023", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.2", "4.5", "6.3", "7.4" ], "notes": "Use-it-or-lose-it GE model; closest existing framework for H2a, H2d, H4, H5 required models. Addresses stock wealth tax not delta instrument." }, { "id": "GerritsenEtAl2025__FAL", "ref_id": "GerritsenEtAl2025", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.2", "6.3" ], "notes": "Heterogeneous returns framework for H2a capital allocation comparison and H4 comparative welfare model." }, { "id": "BoadwaySpiritusEtAl2025__FAL", "ref_id": "BoadwaySpiritusEtAl2025", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.2", "6.3" ], "notes": "Heterogeneous returns framework for H2a and H4; opposite conclusion to Guvenen on whether positive capital income tax can be Pareto-efficient." }, { "id": "AzevedoEtAl2025__FAL", "ref_id": "AzevedoEtAl2025", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.2" ], "notes": "Lock-in mechanism in entrepreneurship context; H2a required model should accommodate this." }, { "id": "KlevenKreiner2006__FAL", "ref_id": "KlevenKreiner2006", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.3" ], "notes": "MCPF 1.26 for income tax and NICs combined (UK) using participation elasticities. Cited as the NICs deadweight loss reference for H2b required model minimum requirements." }, { "id": "StraubWerning2020__FAL", "ref_id": "StraubWerning2020", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.3", "4.5" ], "notes": "Positive long-run capital taxation optimal under realistic finite-horizon conditions; overturns Chamley-Judd; directly supports H2b claim that displacing labour tax with WDT revenue does not reduce long-run welfare through capital formation." }, { "id": "Chamley1986__FAL", "ref_id": "Chamley1986", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.3" ], "notes": "Classical zero-capital-tax result; substantially overturned by StraubWerning2020. Cited in H2b context." }, { "id": "Judd1985__FAL", "ref_id": "Judd1985", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.3" ], "notes": "Classical zero-capital-tax result alongside Chamley1986; overturned by StraubWerning2020. Cited in H2b context." }, { "id": "BastaniWaldenstrom2020__FAL", "ref_id": "BastaniWaldenstrom2020", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.3" ], "notes": "Most comprehensive recent survey of comparative deadweight loss question between labour tax and capital tax. H2b supporting literature." }, { "id": "NorwayRevBudget2020__FAL", "ref_id": "NorwayRevBudget2020", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.4" ], "notes": "Norway 2020 revised budget: record GPFG drawdown ~$37bn (NOK 382bn), 4.2% of fund, fiscal impulse 5.1% GDP. Primary data source for H2c Norway analogue." }, { "id": "IMF2021Norway__FAL", "ref_id": "IMF2021Norway", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.4" ], "notes": "FAL body cites as @IMF2020Norway; correct source is IMF Country Report 21/104 (2021 Article IV covering 2020). Confirms GPFG served as sizeable fiscal buffer within flexible spending rule permitting countercyclical deviation. See Flag 35." }, { "id": "FagerengEtAl2020__FAL", "ref_id": "FagerengEtAl2020", "paper_id": "FAL", "relationship": "in_text", "sections": [ "4.5", "7.4" ], "notes": "Heterogeneous returns calibration for H2d positive feedback loop and H5 automation scenario model. Primary empirical foundation for heterogeneous-returns analysis." }, { "id": "Ostrom1990__FAL", "ref_id": "Ostrom1990", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.3", "5.6" ], "notes": "Commons governance with stake-holding participants; foundational analysis of cooperative equilibrium. Structural analogue for H3 required model." }, { "id": "Olson1965__FAL", "ref_id": "Olson1965", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.3" ], "notes": "Collective action problem: concentrated costs, diffuse benefits. H3 cooperative equilibrium analysis." }, { "id": "Pierson2000__FAL", "ref_id": "Pierson2000", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.3" ], "notes": "Path-dependence mechanism by which early cooperative behaviour compounds into durable institutional norms. H3 cooperative equilibrium analysis." }, { "id": "Tsebelis2002__FAL", "ref_id": "Tsebelis2002", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.6" ], "notes": "Veto player architecture as constraint on institutional erosion; structural analogue for H3 governance safeguards." }, { "id": "Tyler1990__FAL", "ref_id": "Tyler1990", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.6" ], "notes": "Procedural justice and compliance psychology; behavioural foundations for individual compliance decisions within H3 game." }, { "id": "Gangl2015a__FAL", "ref_id": "Gangl2015a", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.6" ], "notes": "Power-trust dynamics in compliance; behavioural foundations for H3 individual compliance decisions." }, { "id": "KlevenEtAl2011__FAL", "ref_id": "KlevenEtAl2011", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.6" ], "notes": "Third-party reporting and compliance; behavioural foundations for H3 individual compliance decisions." }, { "id": "Levi1988__FAL", "ref_id": "Levi1988", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.6" ], "notes": "Political economy of revenue bargaining; structural analogue for H3 repeated game model." }, { "id": "Pierson1994__FAL", "ref_id": "Pierson1994", "paper_id": "FAL", "relationship": "in_text", "sections": [ "5.4" ], "notes": "Institutional brittleness failure mode for the three structural clauses in GOV §5.2 most vulnerable to sustained political campaign for modification." }, { "id": "Haig1921__FAL", "ref_id": "Haig1921", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Haig-Simons comprehensive income tradition; intellectual lineage of H4 accumulation-point efficiency claim." }, { "id": "Simons1938__FAL", "ref_id": "Simons1938", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Haig-Simons comprehensive income tradition; intellectual lineage of H4." }, { "id": "Shakow1986__FAL", "ref_id": "Shakow1986", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Most direct prior accrual proposal; establishes distortion-reduction logic without self-balancing mechanism. H4 intellectual lineage." }, { "id": "Auerbach1991__FAL", "ref_id": "Auerbach1991", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Most direct prior accrual proposal alongside Shakow1986. H4 intellectual lineage." }, { "id": "Sandmo1977__FAL", "ref_id": "Sandmo1977", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Portfolio theory framework within which H4 comparative claim should be assessed." }, { "id": "Kaldor1955__FAL", "ref_id": "Kaldor1955", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Consumption tax tradition making strongest alternative claim to H4; taxing consumption rather than accumulation. H4 comparison." }, { "id": "Bradford1986__FAL", "ref_id": "Bradford1986", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Consumption tax tradition alongside Kaldor1955. H4 comparison." }, { "id": "HebousEtAl2024__FAL", "ref_id": "HebousEtAl2024", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Most recent policy-level assessment of consumption tax vs wealth tax comparison for H4." }, { "id": "EuropeanCommission2026__FAL", "ref_id": "EuropeanCommission2026", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Most recent policy-level assessment alongside HebousEtAl2024 for H4 comparative welfare claim." }, { "id": "DalleLucheEtAl2026__FAL", "ref_id": "DalleLucheEtAl2026", "paper_id": "FAL", "relationship": "in_text", "sections": [ "6.3" ], "notes": "Most recent empirical entry into H4 dispute using Italian data. Joint heterogeneity in wealth and returns." }, { "id": "JordaEtAl2019__FAL", "ref_id": "JordaEtAl2019", "paper_id": "FAL", "relationship": "in_text", "sections": [ "7.4" ], "notes": "Long-run return series providing historical context for capital return trajectories under structural economic shifts. H5 automation scenario model calibration." }, { "id": "RingEtAl2026__FAL", "ref_id": "RingEtAl2026", "paper_id": "FAL", "relationship": "in_text", "sections": [ "7.3" ], "notes": "Personal holding companies significantly reduce effective tax progressivity in Scandinavian systems; similar dynamic under WDT would undermine base capture. H5 primary avoidance risk." }, { "id": "Gruber1997__LDW", "ref_id": "Gruber1997", "paper_id": "LDW", "relationship": "in_text", "sections": [ "2.1" ], "notes": "Foundational incidence paper: exogenous reduction in employer payroll contributions in Chile passed through fully to wages with no employment effect. LDW §2.1 asserts that bilateral NICs removal dissolves the incidence debate by making the two savings independent line items on different parties' accounts. Gruber (1997) is the standard background citation for why that debate exists." }, { "id": "ONS2025ETB__LDW", "ref_id": "ONS2025ETB", "paper_id": "LDW", "relationship": "in_text", "sections": [ "4.1", "4.4" ], "notes": "Primary UK source for the 55% VAT-able expenditure share figure used in LDW §4.1 and the full purchasing power table in §4.4. Also supports the distributional claim that lower earners spend a higher fraction of income on VAT-able essentials, making VAT displacement proportionally more valuable to them." }, { "id": "LusardiEtAl2011__LDW", "ref_id": "LusardiEtAl2011", "paper_id": "LDW", "relationship": "in_text", "sections": [ "5", "6.1" ], "notes": "Empirical foundation for the cascade threshold concept introduced in LDW §6.1. Establishes that household financial fragility — inability to absorb an ordinary financial shock — is widespread, more severe among low-income households, and present even in the middle class. LDW §5 also draws on the savings/margin framework this paper develops. The $2,000-in-30-days methodology is the canonical operationalisation of the threshold concept LDW uses." }, { "id": "RidleyEtAl2020__LDW", "ref_id": "RidleyEtAl2020", "paper_id": "LDW", "relationship": "in_text", "sections": [ "6.2" ], "notes": "Establishes bidirectional causal relationship between poverty/income shocks and depression and anxiety. Cited in LDW §6.2 for the clinical literature claim that financial insecurity is associated with elevated rates of hypertension, anxiety disorders, depression, and stress-related physical illness, and that deferred health decisions upstream of NHS presentation are causally linked to income constraints." }, { "id": "BlundellEtAl2000__LDW", "ref_id": "BlundellEtAl2000", "paper_id": "LDW", "relationship": "in_text", "sections": [ "5" ], "notes": "Structural model of household labour supply incorporating fixed costs and childcare costs: finds the net return on working for second earners sensitive to the post-tax earnings / childcare cost relationship. Cited in LDW §5 for the claim that NICs removal and income tax displacement improve the childcare-cost calculation for second earners, and that more secondary earners find it financially worthwhile to work." }, { "id": "KlevenKreiner2006__LDW", "ref_id": "KlevenKreiner2006", "paper_id": "LDW", "relationship": "in_text", "sections": [ "2.1" ], "notes": "NICs as a cost wedge on labour relative to capital; removing it reduces the economic case for automation substitution at the margin. Cited in LDW §2.1 for the deadweight loss / cost-wedge framing of bilateral NICs. Also the primary UK source for MCPF values of 1.1–1.5 for direct labour taxes." } ], "flags": [ { "id": "flag_07", "number": 7, "status": "closed", "affects_papers": [ "JUR" ], "affects_refs": [], "type": "citation_format", "description": "JUR OBR entry replaced with statutory citation: Budget Responsibility and National Audit Act 2011 (c. 4). Royal Assent 22 March 2011. Legislation.gov.uk URL: https://www.legislation.gov.uk/ukpga/2011/4. Verified 2026-09-18.", "action_required": "", "resolved_date": "260918" }, { "id": "flag_08", "number": 8, "status": "closed", "affects_papers": [ "JUR" ], "affects_refs": [ "HMRC2025b", "ResolutionFoundation2020", "ResolutionFoundation2026", "VOA2023", "VOA2024", "VTS2025" ], "type": "unverified_entry", "description": "JUR institutional entries verified via bib notes (all marked \"Verified 2026-08-20\"): HMRC2025b URL confirmed; ResolutionFoundation2020 URL confirmed; ResolutionFoundation2026 URL confirmed; VOA2023, VOA2024, VOA2025, VTS2025 all confirmed. HMRC2023 and OBR2023 carry separate verification notes but are not in the flag_08 scope. Flag closed.", "action_required": "", "resolved_date": "260918" }, { "id": "flag_09", "number": 9, "status": "closed", "affects_papers": [ "WP" ], "affects_refs": [ "AdvaniEtAl2020" ], "type": "cross_citation_coverage", "description": "Coverage audit closed 2026-09-18: AdvaniEtAl2020 confirmed absent from WP body (paper scan). WP does not cite this work in-text. No action required.", "action_required": "", "resolved_date": "260918" }, { "id": "flag_10", "number": 10, "status": "open_author_decision", "affects_papers": [ "BEHAV", "PHASE1", "POL" ], "affects_refs": [ "Gangl2015a", "Gangl2015b" ], "type": "disambiguation", "description": "Two papers by Gangl, Hofmann & Kirchler (2015) are in the database: 2015a (New Ideas in Psychology, cited in BEHAV/PHASE1/LR.A/LR.B) and 2015b (Journal of Business Ethics, cited in POL). Both use \"Gangl et al., 2015\" in prose without disambiguating suffix. Author cannot confirm which paper is intended in which context without access to the original source material for 2015b (JoBS metadata unverified). Deferred until 2015b can be confirmed via Springer/CrossRef.", "action_required": "Verify Gangl2015b via Springer JoBS or CrossRef. Once confirmed: (a) check prose citations in BEHAV/PHASE1/POL body to assign correct 2015a or 2015b key; (b) update @-cite keys in those papers.", "resolved_date": null }, { "id": "flag_23", "number": 23, "status": "closed", "affects_papers": [ "ENV" ], "affects_refs": [ "JakobsenEtAl2024" ], "type": "bibliographic_error", "description": "ENV References section conflates the Denmark 2020 paper (JakobsenEtAl2020) with the Norway 2024 paper (JakobsenEtAl2024, NBER 32153). ENV §3 clearly cites the Norway evidence (22-cent figure) but its References entry carries the Denmark paper's details.", "action_required": "Replace ENV's confused References entry with the correct Norway paper citation: Jakobsen, K., Kleven, H., Kolsrud, J., Landais, C., & Muñoz, M. (2024). NBER WP 32153.", "resolved_date": "260918" }, { "id": "flag_24", "number": 24, "status": "closed", "affects_papers": [ "ENV" ], "affects_refs": [ "KlevenEtAl2024" ], "type": "bibliographic_error", "description": "ENV References section cites Kleven et al. (2024) as Journal of Economic Perspectives 34(2), 119–142. Correct details: JEP 38(2), 3–30.", "action_required": "Correct ENV References entry to JEP 38(2), 3–30.", "resolved_date": "260918" }, { "id": "flag_25", "number": 25, "status": "closed", "affects_papers": [ "FM" ], "affects_refs": [ "Perret2021" ], "type": "bibliographic_error", "description": "FM References section cites Perret (2021) with wrong title ('Why have wealth taxes failed and could they work in the future?'), wrong journal (Intereconomics), wrong volume (56), and wrong pages (132–137). No Perret Intereconomics piece was found. Correct entry is Fiscal Studies 42(3–4), 539–563.", "action_required": "Correct FM References entry to Fiscal Studies version. Author should also confirm whether a distinct Perret Intereconomics piece was intended.", "resolved_date": "260918" }, { "id": "flag_26", "number": 26, "status": "closed", "affects_papers": [ "FM" ], "affects_refs": [ "BatchelderKamin2019" ], "type": "bibliographic_error", "description": "FM References section describes Batchelder & Kamin (2019) as '(Working Paper). New York University School of Law.' Correct form is '(SSRN Working Paper No. 3452274)'.", "action_required": "Correct FM References entry publisher description.", "resolved_date": "260918" }, { "id": "flag_27", "number": 27, "status": "open_web_check", "affects_papers": [ "FM" ], "affects_refs": [ "Shakow1986" ], "type": "unverified_entry", "description": "FM References section adds DOI https://doi.org/10.2307/3311978 (JSTOR) for Shakow (1986). DOI pattern is consistent with Penn Law Review JSTOR holdings but could not be confirmed from a live source (paywalled). DOI is included in the JSON entry pending verification.", "action_required": "Verify DOI via authenticated JSTOR access. If confirmed, mark as verified in this JSON. If not confirmed, remove DOI from entry.", "resolved_date": null }, { "id": "flag_29", "number": 29, "status": "closed", "affects_papers": [ "INST" ], "affects_refs": [], "type": "unresolved_citation", "description": "Clark et al. citation resolved 2026-09-18. Correct source: Clark, E., Gronwald, V., Guerrero Fernandez, R., & Ramirez-Casillas, E. (2020). The political economy of the abolition of wealth taxes in the OECD. Wealth and Policy, Working Paper 123. DOI: 10.47445/123. URL: https://www.wealthandpolicy.com/wp/123.html. NOTE: INST body cites this as \"Clark et al. (2022)\" — year is wrong; correct year is 2020. INST body and References section need correction. Bib entry added as ClarkEtAl2020. Citation record ClarkEtAl2020__INST added.", "action_required": "Update INST body: change \"Clark et al. (2022)\" to \"@ClarkEtAl2020\" throughout. Update INST References section accordingly.", "resolved_date": "260918" }, { "id": "flag_30", "number": 30, "status": "closed", "affects_papers": [ "INST" ], "affects_refs": [], "type": "unresolved_citation", "description": "Resolved 2026-09-18. \"World Development (2013)\" = Baskaran, T. (2014). Taxation and Democratization. World Development, 56, 287-301. DOI: 10.1016/j.worlddev.2013.11.011. Published online December 2013 (hence \"2013\" in citation); journal volume April 2014 — cite as Baskaran2014. INST body and References need updating from \"World Development (2013)\" to \"@Baskaran2014\". Bib entry added. Citation record Baskaran2014__INST added. Author-supplied UN Digital Library URL (record 3964513) appears to be a different document and is not this citation.", "action_required": "Update INST body: replace \"World Development (2013)\" with \"@Baskaran2014\". Update INST References section accordingly.", "resolved_date": "260918" }, { "id": "flag_31", "number": 31, "status": "closed", "affects_papers": [ "INST" ], "affects_refs": [], "type": "unverified_entry", "description": "INST §6.4 Tier A footnote three unverified sources resolved 2026-09-18. Decision: remove all three from INST (Catalyst International 2025 unidentifiable; Asia Society Policy Institute 2022 unverifiable for specific proposition; Foreign Affairs 2026 not found). INST §6.4 evidence chain reconstructed with verified sources: (1) China National Defence Mobilization Law, revised 28 August 2026, effective 1 October 2026 — primary legal source for expropriation powers. (2) Institute for the Study of War, China & Taiwan Update, 4 September 2026 — secondary analysis of the revision (URL blocklisted; exists at understandingwar.org/research/china-taiwan/china-taiwan-update-september-4-2026). (3) Kao, Lu & Queralt (2022), Political Science Research and Methods 12(1), 146-165 — empirical evidence that Chinese business elites show stronger preference for IPI in exchange for taxation; directly relevant to INST two-constituency mechanism. Bib entries added: ChinaNDML2026, ISW2026Sep, KaoEtAl2022. Citation records added for INST. INST body and References need updating to reflect removal and replacements.", "action_required": "In INST §6.4 Tier A footnote: remove Catalyst International (2025), Asia Society Policy Institute (2022), Foreign Affairs (2026). Add citations to: ChinaNDML2026, ISW2026Sep, KaoEtAl2022. Add to INST References section.", "resolved_date": "260918" }, { "id": "flag_32", "number": 32, "status": "closed", "affects_papers": [ "INST" ], "affects_refs": [ "McKinseyGWW2026" ], "type": "unverified_entry", "description": "McKinseyGWW2026 verified 2026-09-18. Full report title: McKinsey Global Institute, Global Balance Sheet 2026: Imbalance and Divergence, published 23 July 2026. $570 trillion household wealth figure confirmed. URL: https://www.mckinsey.com/featured-insights/charts/household-wealth-watch Data page confirmed publicly accessible. Bib entry updated.", "action_required": "", "resolved_date": "260918" }, { "id": "flag_33", "number": 33, "status": "closed", "affects_papers": [ "LRB" ], "affects_refs": [ "CnossenBovenberg2001", "Hasen2017", "ToderViard2016" ], "type": "missing_citation_record", "description": "Paper scan (260918): LR.B body contains @CnossenBovenberg2001, @Hasen2017, and @ToderViard2016 as @-citations but none appeared in internal.json. All three confirmed in §3. Citation records added with section confirmed by author (260918). Outbound_ext_citation_ids updated. Flag remains open until sections are recorded in citation records below.", "action_required": "", "resolved_date": "260918" }, { "id": "flag_34", "number": 34, "status": "closed", "affects_papers": [ "BEHAV", "BEHAV.A" ], "affects_refs": [ "GarbintiEtAl2026", "IacononoSmedsvik2024", "KlevenEtAl2011", "KlevenEtAl2024" ], "type": "citation_format", "description": "BEHAV restructured to v2.00 (companion paper BEHAV.A created). Four citation records removed from BEHAV: GarbintiEtAl2026 (pre-registered §4–§5, not incorporated); IacononoSmedsvik2024 (pre-registered §5–§7, not incorporated); KlevenEtAl2011 (pre-registered §2.2, not incorporated); KlevenEtAl2024 (prose-cited in v1 §2.1 as 'Kleven and colleagues (2024)' — passage compressed and attribution removed in v2.00 restructure). All four refs remain in references.bib and are cited by other papers (GarbintiEtAl2026: VAL, WP, WFR; IacononoSmedsvik2024: RATES; KlevenEtAl2011: LRB; KlevenEtAl2024: POL, LRA, ENV, LRB). LondonoVelezAvilaMahecha2025__BEHAV sections updated from ['2.1','9.2'] to ['2.1']: §9.2 detailed response relocated to BEHAV.A §D. AgrawalEtAl2025__BEHAV.A record added (sections: ['D']).", "action_required": "", "resolved_date": "261001" }, { "id": "flag_35", "number": 35, "status": "open_author_decision", "affects_papers": [ "FAL" ], "affects_refs": [ "IMF2021Norway" ], "type": "citation_key_mismatch", "description": "FAL body text cites @IMF2020Norway (H2c, §4.4) but no standalone 2020 Norway Article IV consultation was published — the IMF skipped the annual cycle for 2020. The correct source confirming GPFG countercyclical deployment is IMF Country Report 21/104 (2021 Article IV Consultation, published June 2021), which reviews Norway's 2020 fiscal response and confirms the GPFG served as a sizeable fiscal buffer within a flexible spending rule permitting countercyclical deviation above the 3% guideline. Bib entry added as IMF2021Norway. Verified 2026-09-20.", "action_required": "Update FAL body: change @IMF2020Norway to @IMF2021Norway throughout. Confirm the description in FAL §4.4 ('IMF confirmed the GPFG served as a sizeable fiscal buffer operating within a flexible spending rule that permitted countercyclical deviation') accurately characterises CR 21/104.", "resolved_date": null }, { "id": "flag_36", "number": 36, "status": "open_author_decision", "affects_papers": [ "FAL" ], "affects_refs": [], "type": "unverified_entry", "description": "FAL §5.3 cites @DAgostino2026 for the proposition that 'institutional credibility is endogenous to compliance behaviour' in the context of H3 game-theoretic modelling. Extensive web search (2026-09-20) could not locate any paper by an author named D'Agostino published in 2026 matching this description. The key does not appear in references.bib. No bib entry has been added. The citation cannot be verified and may be a draft placeholder, a pre-publication reference, or a misattribution.", "action_required": "Author to confirm: (a) full details of DAgostino2026 (title, journal/WP series, DOI or URL); or (b) whether this is a placeholder for a forthcoming paper; or (c) whether a different author or year is intended. Once confirmed, add bib entry and citation record.", "resolved_date": null } ] }