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: tax_on_consumable_commodities
evaluator: null
evaluated_at: '2026-02-23T06:29:41.828168'
overall_score: 4.2
scores:
- name: definition_precision
value: 4.0
max_value: 5.0
rationale: The definition clearly distinguishes between different methods of levying
consumption taxes (on consumers vs. dealers) and identifies the ultimate incidence
on consumer revenue. It captures a distinct fiscal concept without circularity,
though it could be slightly more precise about the timing and mechanisms of tax
collection.
- name: source_grounding
value: 5.0
max_value: 5.0
rationale: This entity is directly grounded in Smith's detailed analysis in Book
V, Chapter 2, where he extensively examines taxes on consumable commodities, their
methods of collection, and their economic effects. The distinction between taxes
on necessaries and luxuries is a central theme in Smith's fiscal theory.
- name: domain_placement
value: 5.0
max_value: 5.0
rationale: '"General Theory" is the appropriate domain placement as this represents
a fundamental category in Smith''s taxonomy of taxation. Consumption taxes are
a core theoretical construct that underpins much of his analysis of public finance
and revenue systems.'
- 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 mechanism for resource extraction and economic control within
the system. However, it's somewhat abstract as a policy instrument rather than
representing a clear operational or regulatory function.
- name: explanatory_value
value: 4.0
max_value: 5.0
rationale: The entity provides strong explanatory value by illuminating the mechanism
of how consumption taxes operate and their differential impacts on social classes.
It reveals structural relations between fiscal policy, consumption patterns, and
economic distribution rather than merely naming a surface phenomenon.
---
# Evaluation: Tax On Consumable Commodities
## definition_precision — 4.0 / 5.0
The definition clearly distinguishes between different methods of levying consumption taxes (on consumers vs. dealers) and identifies the ultimate incidence on consumer revenue. It captures a distinct fiscal concept without circularity, though it could be slightly more precise about the timing and mechanisms of tax collection.
## source_grounding — 5.0 / 5.0
This entity is directly grounded in Smith's detailed analysis in Book V, Chapter 2, where he extensively examines taxes on consumable commodities, their methods of collection, and their economic effects. The distinction between taxes on necessaries and luxuries is a central theme in Smith's fiscal theory.
## domain_placement — 5.0 / 5.0
"General Theory" is the appropriate domain placement as this represents a fundamental category in Smith's taxonomy of taxation. Consumption taxes are a core theoretical construct that underpins much of his analysis of public finance and revenue systems.
## vsm_relevance — 3.0 / 5.0
This entity has moderate VSM relevance, primarily mapping to S3 (internal regulation) as a mechanism for resource extraction and economic control within the system. However, it's somewhat abstract as a policy instrument rather than representing a clear operational or regulatory function.
## explanatory_value — 4.0 / 5.0
The entity provides strong explanatory value by illuminating the mechanism of how consumption taxes operate and their differential impacts on social classes. It reveals structural relations between fiscal policy, consumption patterns, and economic distribution rather than merely naming a surface phenomenon.