---
entity_slug: window_tax
evaluator: null
evaluated_at: '2026-02-23T06:39:29.139581'
overall_score: 4.2
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition is clear and specific, identifying the window tax as a
    house tax based on window count with noted assessment advantages but distributional
    problems. It avoids circularity and captures a distinct fiscal mechanism rather
    than a vague concept.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is directly grounded in Smith's actual discussion of taxation
    methods in Book V, Chapter 2, where he explicitly analyzes the window tax as an
    example of house taxation. The characterization of its convenience versus inequality
    reflects Smith's own assessment.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: The placement in "General Theory" domain is appropriate as this represents
    Smith's theoretical analysis of taxation principles and methods. The window tax
    serves as a concrete example within his broader theoretical framework on public
    finance.
- name: vsm_relevance
  value: 3.0
  max_value: 5.0
  rationale: The window tax has some VSM relevance as a regulatory mechanism (S3)
    for resource extraction and potentially S2 for coordination of public finance,
    but it's primarily a specific policy instrument rather than a core systemic function.
    It's more VSM-applicable than purely abstract concepts but not naturally systemic.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: This entity provides genuine explanatory value by illustrating Smith's
    analysis of how tax design affects both administrative efficiency and distributional
    equity. It demonstrates the trade-offs between practical implementation and fairness
    in fiscal policy, revealing important structural tensions in taxation.
---

# Evaluation: Window Tax

## definition_precision — 4.0 / 5.0

The definition is clear and specific, identifying the window tax as a house tax based on window count with noted assessment advantages but distributional problems. It avoids circularity and captures a distinct fiscal mechanism rather than a vague concept.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's actual discussion of taxation methods in Book V, Chapter 2, where he explicitly analyzes the window tax as an example of house taxation. The characterization of its convenience versus inequality reflects Smith's own assessment.

## domain_placement — 5.0 / 5.0

The placement in "General Theory" domain is appropriate as this represents Smith's theoretical analysis of taxation principles and methods. The window tax serves as a concrete example within his broader theoretical framework on public finance.

## vsm_relevance — 3.0 / 5.0

The window tax has some VSM relevance as a regulatory mechanism (S3) for resource extraction and potentially S2 for coordination of public finance, but it's primarily a specific policy instrument rather than a core systemic function. It's more VSM-applicable than purely abstract concepts but not naturally systemic.

## explanatory_value — 4.0 / 5.0

This entity provides genuine explanatory value by illustrating Smith's analysis of how tax design affects both administrative efficiency and distributional equity. It demonstrates the trade-offs between practical implementation and fairness in fiscal policy, revealing important structural tensions in taxation.
