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>
3.4 KiB
entity_slug, evaluator, evaluated_at, overall_score, scores
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| tax_on_luxuries | null | 2026-02-23T06:29:51.350059 | 4.2 |
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Evaluation: Tax On Luxuries
definition_precision — 4.0 / 5.0
The definition clearly distinguishes luxury taxes from other types of taxes by emphasizing their optional nature and lack of broader economic spillover effects. It precisely captures the key characteristics that make luxury taxes distinct in Smith's taxonomy of taxation.
source_grounding — 5.0 / 5.0
This concept is directly grounded in Book V, Chapter 2 where Smith explicitly discusses taxes on luxuries as a distinct category and analyzes their economic effects. Smith clearly contrasts luxury taxes with taxes on necessaries throughout his discussion of taxation principles.
domain_placement — 5.0 / 5.0
"General Theory" is the appropriate domain placement as this represents a fundamental principle in Smith's theoretical framework for taxation policy. The concept operates at the level of general economic theory rather than specific applications or mechanisms.
vsm_relevance — 3.0 / 5.0
This entity has moderate VSM relevance, most naturally mapping to S3 (internal regulation) as a policy tool for resource allocation and economic control. However, it could also relate to S5 (policy/identity) as it reflects societal choices about what to tax and how to distribute burden.
explanatory_value — 4.0 / 5.0
The entity provides significant explanatory value by illuminating Smith's mechanism for equitable taxation that avoids distorting labor markets or essential goods prices. It reveals an important structural principle about how different types of taxes operate within the economic system.