feat(example): add per-entity LLM evaluations for 985 WoN entities (S3.3)

Batch evaluation of all 988 entities via OpenRouter. 984 succeeded on
first pass; 3 failed (network errors). eval-summary --update-metrics
written with per_entity_mean=3.9556.

Viability dashboard: 6/6 PASS
  redundancy_ratio   0.0061  (max 0.10)
  coverage_ratio     0.6190  (min 0.40)
  coherence_comps    0.0000  (max 3)
  consistency_cycles 0.0000  (max 0)
  granularity_entropy 2.6748 (min 1.0)
  per_entity_mean    3.9556  (min 3.5)

Dimension breakdown (mean across 985 entities):
  definition_precision  3.62
  source_grounding      4.36
  domain_placement      4.56
  vsm_relevance         3.31
  explanatory_value     3.94

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
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---
entity_slug: anticipation_of_taxes
evaluator: null
evaluated_at: '2026-02-23T00:34:20.611682'
overall_score: 4.4
scores:
- name: definition_precision
value: 4.0
max_value: 5.0
rationale: The definition clearly captures a specific financial practice - borrowing
against future tax revenues before collection. It's precise and non-circular,
though it could be slightly more specific about the mechanisms involved.
- name: source_grounding
value: 5.0
max_value: 5.0
rationale: This entity is directly grounded in Smith's text, specifically describing
his analysis of how governments borrow against annual land and malt taxes through
clauses in the imposing acts. The concept emerges clearly from the source material.
- name: domain_placement
value: 5.0
max_value: 5.0
rationale: '"Regulation" is the correct domain placement as this describes a governmental
financial practice that involves regulatory mechanisms and policy implementation.
It fits naturally within the regulatory framework of public finance.'
- name: vsm_relevance
value: 4.0
max_value: 5.0
rationale: This maps well to S3 (internal regulation/audit) as it represents a regulatory
mechanism for managing government cash flow and resource allocation. It also has
some relevance to S4 (intelligence) as it involves anticipating future conditions.
- name: explanatory_value
value: 4.0
max_value: 5.0
rationale: This entity illuminates an important structural mechanism in public finance
- how governments manage temporal mismatches between spending needs and revenue
collection. It reveals a fundamental aspect of fiscal operations rather than just
naming a surface phenomenon.
---
# Evaluation: Anticipation Of Taxes
## definition_precision — 4.0 / 5.0
The definition clearly captures a specific financial practice - borrowing against future tax revenues before collection. It's precise and non-circular, though it could be slightly more specific about the mechanisms involved.
## source_grounding — 5.0 / 5.0
This entity is directly grounded in Smith's text, specifically describing his analysis of how governments borrow against annual land and malt taxes through clauses in the imposing acts. The concept emerges clearly from the source material.
## domain_placement — 5.0 / 5.0
"Regulation" is the correct domain placement as this describes a governmental financial practice that involves regulatory mechanisms and policy implementation. It fits naturally within the regulatory framework of public finance.
## vsm_relevance — 4.0 / 5.0
This maps well to S3 (internal regulation/audit) as it represents a regulatory mechanism for managing government cash flow and resource allocation. It also has some relevance to S4 (intelligence) as it involves anticipating future conditions.
## explanatory_value — 4.0 / 5.0
This entity illuminates an important structural mechanism in public finance - how governments manage temporal mismatches between spending needs and revenue collection. It reveals a fundamental aspect of fiscal operations rather than just naming a surface phenomenon.