---
entity_slug: inland_duty_drawback
evaluator: null
evaluated_at: '2026-02-23T05:37:04.918069'
overall_score: 4.4
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition clearly distinguishes inland duty drawbacks from customs
    duty drawbacks, specifying they apply to domestic production duties recovered
    upon export. The mechanism and purpose are precisely articulated without circularity.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This concept is directly grounded in Book IV, Chapter 4, where Smith
    explicitly discusses inland duties and their drawback mechanisms. The entity accurately
    reflects Smith's analysis of how these drawbacks prevent internal taxation from
    hindering exports.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"Regulation" is the correct domain placement, as this represents a specific
    regulatory mechanism governing the interaction between domestic taxation and export
    policy. It fits squarely within Smith''s discussion of commercial regulations.'
- name: vsm_relevance
  value: 4.0
  max_value: 5.0
  rationale: This entity maps well to S3 (internal regulation) as it represents a
    control mechanism that prevents internal processes (taxation) from disrupting
    external operations (exports). It also has S2 coordination aspects in managing
    the interface between domestic and foreign trade.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: The entity illuminates an important structural mechanism showing how
    governments can maintain domestic revenue collection while preserving export competitiveness.
    It reveals the sophisticated regulatory thinking behind maintaining neutral taxation
    effects on international trade.
---

# Evaluation: Inland Duty Drawback

## definition_precision — 4.0 / 5.0

The definition clearly distinguishes inland duty drawbacks from customs duty drawbacks, specifying they apply to domestic production duties recovered upon export. The mechanism and purpose are precisely articulated without circularity.

## source_grounding — 5.0 / 5.0

This concept is directly grounded in Book IV, Chapter 4, where Smith explicitly discusses inland duties and their drawback mechanisms. The entity accurately reflects Smith's analysis of how these drawbacks prevent internal taxation from hindering exports.

## domain_placement — 5.0 / 5.0

"Regulation" is the correct domain placement, as this represents a specific regulatory mechanism governing the interaction between domestic taxation and export policy. It fits squarely within Smith's discussion of commercial regulations.

## vsm_relevance — 4.0 / 5.0

This entity maps well to S3 (internal regulation) as it represents a control mechanism that prevents internal processes (taxation) from disrupting external operations (exports). It also has S2 coordination aspects in managing the interface between domestic and foreign trade.

## explanatory_value — 4.0 / 5.0

The entity illuminates an important structural mechanism showing how governments can maintain domestic revenue collection while preserving export competitiveness. It reveals the sophisticated regulatory thinking behind maintaining neutral taxation effects on international trade.
