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: interest_of_money_tax
evaluator: null
evaluated_at: '2026-02-23T05:38:04.784419'
overall_score: 4.2
scores:
- name: definition_precision
value: 4.0
max_value: 5.0
rationale: The definition clearly distinguishes this as a tax on interest revenue
from lending, with specific mechanisms (reduced lender returns or higher borrowing
costs) identified. It avoids circularity and captures a distinct fiscal concept
rather than a vague umbrella term.
- name: source_grounding
value: 5.0
max_value: 5.0
rationale: This entity is directly grounded in Smith's explicit discussion in Book
V, Chapter 2 about taxation of interest from money lending. The context accurately
reflects Smith's argument about the difficulties and inefficiencies of taxing
capital interest compared to land rent.
- name: domain_placement
value: 5.0
max_value: 5.0
rationale: '"General Theory" is the appropriate domain placement as this represents
Smith''s theoretical analysis of taxation principles and fiscal policy. The entity
fits naturally within his broader framework of public finance theory rather than
belonging to a more specific economic subcategory.'
- name: vsm_relevance
value: 3.0
max_value: 5.0
rationale: This entity has moderate VSM relevance, primarily mapping to S3 (internal
regulation) as a governmental control mechanism for revenue generation. However,
it lacks the clear operational or systemic characteristics that would make it
strongly relevant to VSM analysis.
- name: explanatory_value
value: 4.0
max_value: 5.0
rationale: The entity provides genuine explanatory value by illuminating the structural
mechanism of how interest taxation affects the relationship between lenders and
borrowers, and why capital mobility makes such taxes problematic. It reveals important
principles about tax incidence and capital flight rather than merely naming a
surface phenomenon.
---
# Evaluation: Interest Of Money Tax
## definition_precision — 4.0 / 5.0
The definition clearly distinguishes this as a tax on interest revenue from lending, with specific mechanisms (reduced lender returns or higher borrowing costs) identified. It avoids circularity and captures a distinct fiscal concept rather than a vague umbrella term.
## source_grounding — 5.0 / 5.0
This entity is directly grounded in Smith's explicit discussion in Book V, Chapter 2 about taxation of interest from money lending. The context accurately reflects Smith's argument about the difficulties and inefficiencies of taxing capital interest compared to land rent.
## domain_placement — 5.0 / 5.0
"General Theory" is the appropriate domain placement as this represents Smith's theoretical analysis of taxation principles and fiscal policy. The entity fits naturally within his broader framework of public finance theory rather than belonging to a more specific economic subcategory.
## vsm_relevance — 3.0 / 5.0
This entity has moderate VSM relevance, primarily mapping to S3 (internal regulation) as a governmental control mechanism for revenue generation. However, it lacks the clear operational or systemic characteristics that would make it strongly relevant to VSM analysis.
## explanatory_value — 4.0 / 5.0
The entity provides genuine explanatory value by illuminating the structural mechanism of how interest taxation affects the relationship between lenders and borrowers, and why capital mobility makes such taxes problematic. It reveals important principles about tax incidence and capital flight rather than merely naming a surface phenomenon.