---
entity_slug: excise_duty_drawback
evaluator: null
evaluated_at: '2026-02-23T05:24:54.872330'
overall_score: 4.6
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition is precise and clearly distinguishes excise duty drawback
    from general drawbacks by specifying it applies to domestically produced goods
    and excise duties specifically. It captures a distinct mechanism rather than a
    vague concept, though it could be slightly more concise.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is well-grounded in Smith's actual discussion of drawbacks
    in Book IV, Chapter 4, where he explicitly analyzes how drawbacks on excise duties
    function and their role in maintaining natural economic balance. The concept directly
    reflects Smith's own analysis rather than imposing external interpretations.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: The "Regulation" domain assignment is entirely appropriate, as excise
    duty drawbacks are a specific regulatory mechanism that government implements
    to counteract the distortive effects of its own taxation policies. This fits perfectly
    within Smith's broader discussion of commercial regulations.
- name: vsm_relevance
  value: 4.0
  max_value: 5.0
  rationale: This entity maps well to S2 (coordination/anti-oscillation) as it represents
    a regulatory mechanism designed to prevent artificial distortions in capital allocation
    and maintain economic balance. It also has some S3 (internal regulation) characteristics
    as a corrective policy tool.
- name: explanatory_value
  value: 5.0
  max_value: 5.0
  rationale: This entity provides excellent explanatory value by illuminating the
    specific mechanism through which governments can neutralize the competitive disadvantages
    their own taxation creates for domestic producers in export markets. It demonstrates
    Smith's nuanced understanding of how regulatory interventions can sometimes preserve
    rather than distort natural economic processes.
---

# Evaluation: Excise Duty Drawback

## definition_precision — 4.0 / 5.0

The definition is precise and clearly distinguishes excise duty drawback from general drawbacks by specifying it applies to domestically produced goods and excise duties specifically. It captures a distinct mechanism rather than a vague concept, though it could be slightly more concise.

## source_grounding — 5.0 / 5.0

This entity is well-grounded in Smith's actual discussion of drawbacks in Book IV, Chapter 4, where he explicitly analyzes how drawbacks on excise duties function and their role in maintaining natural economic balance. The concept directly reflects Smith's own analysis rather than imposing external interpretations.

## domain_placement — 5.0 / 5.0

The "Regulation" domain assignment is entirely appropriate, as excise duty drawbacks are a specific regulatory mechanism that government implements to counteract the distortive effects of its own taxation policies. This fits perfectly within Smith's broader discussion of commercial regulations.

## vsm_relevance — 4.0 / 5.0

This entity maps well to S2 (coordination/anti-oscillation) as it represents a regulatory mechanism designed to prevent artificial distortions in capital allocation and maintain economic balance. It also has some S3 (internal regulation) characteristics as a corrective policy tool.

## explanatory_value — 5.0 / 5.0

This entity provides excellent explanatory value by illuminating the specific mechanism through which governments can neutralize the competitive disadvantages their own taxation creates for domestic producers in export markets. It demonstrates Smith's nuanced understanding of how regulatory interventions can sometimes preserve rather than distort natural economic processes.
