---
entity_slug: registration_duties
evaluator: null
evaluated_at: '2026-02-23T06:16:35.425805'
overall_score: 4.2
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition clearly distinguishes registration duties as taxes specifically
    on the official recording of legal documents and property transfers, making it
    distinct from other forms of taxation. It precisely captures the administrative
    nature of these duties tied to the registration process itself.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is directly grounded in Smith's text from Book V, Chapter
    2, where he explicitly discusses registration duties alongside stamp duties as
    methods of taxing property transfers. The context accurately reflects Smith's
    analysis of both their benefits and potential for abuse.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"General Theory" is the appropriate domain placement as registration
    duties represent a specific mechanism within Smith''s broader theoretical framework
    of public finance and taxation. This fits naturally within his systematic analysis
    of different tax types and their economic effects.'
- name: vsm_relevance
  value: 3.0
  max_value: 5.0
  rationale: Registration duties have moderate VSM relevance, primarily mapping to
    S3 (internal regulation/audit) as they involve administrative oversight and record-keeping
    functions. However, they also touch on S1 (operations) through revenue generation,
    making the VSM placement somewhat diffuse.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: This entity provides good explanatory value by illuminating a specific
    revenue mechanism and its dual function of generating income while providing legal
    security. It reveals the structural tension Smith identifies between administrative
    utility and potential revenue abuse.
---

# Evaluation: Registration Duties

## definition_precision — 4.0 / 5.0

The definition clearly distinguishes registration duties as taxes specifically on the official recording of legal documents and property transfers, making it distinct from other forms of taxation. It precisely captures the administrative nature of these duties tied to the registration process itself.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's text from Book V, Chapter 2, where he explicitly discusses registration duties alongside stamp duties as methods of taxing property transfers. The context accurately reflects Smith's analysis of both their benefits and potential for abuse.

## domain_placement — 5.0 / 5.0

"General Theory" is the appropriate domain placement as registration duties represent a specific mechanism within Smith's broader theoretical framework of public finance and taxation. This fits naturally within his systematic analysis of different tax types and their economic effects.

## vsm_relevance — 3.0 / 5.0

Registration duties have moderate VSM relevance, primarily mapping to S3 (internal regulation/audit) as they involve administrative oversight and record-keeping functions. However, they also touch on S1 (operations) through revenue generation, making the VSM placement somewhat diffuse.

## explanatory_value — 4.0 / 5.0

This entity provides good explanatory value by illuminating a specific revenue mechanism and its dual function of generating income while providing legal security. It reveals the structural tension Smith identifies between administrative utility and potential revenue abuse.
