---
entity_slug: house_rent_tax
evaluator: null
evaluated_at: '2026-02-23T05:35:19.515928'
overall_score: 4.2
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition clearly distinguishes between building rent and ground
    rent components, and precisely explains how the tax burden is distributed between
    inhabitants and ground owners. It avoids circularity and captures a specific tax
    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 detailed analysis in Book
    V, Chapter 2, where he explicitly discusses house rent taxes and their differential
    effects on building versus ground rent. The distinction between these rent components
    and their tax incidence is a core part of Smith's taxation theory.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"General Theory" is the appropriate domain placement as this represents
    Smith''s theoretical framework for understanding tax incidence and burden distribution.
    It fits naturally within his broader analytical approach to taxation principles.'
- name: vsm_relevance
  value: 3.0
  max_value: 5.0
  rationale: This entity has moderate VSM relevance, potentially mapping to S3 (internal
    regulation) as a control mechanism for resource allocation, or S4 (intelligence)
    as a policy tool for environmental adaptation. However, it's primarily a specific
    tax instrument rather than a fundamental system component.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: The entity provides strong explanatory value by illuminating the mechanism
    of tax incidence distribution and how different types of rent respond differently
    to taxation. It reveals structural relationships between property ownership, rental
    markets, and tax burden rather than merely naming a surface phenomenon.
---

# Evaluation: House Rent Tax

## definition_precision — 4.0 / 5.0

The definition clearly distinguishes between building rent and ground rent components, and precisely explains how the tax burden is distributed between inhabitants and ground owners. It avoids circularity and captures a specific tax mechanism rather than a vague concept.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's detailed analysis in Book V, Chapter 2, where he explicitly discusses house rent taxes and their differential effects on building versus ground rent. The distinction between these rent components and their tax incidence is a core part of Smith's taxation theory.

## domain_placement — 5.0 / 5.0

"General Theory" is the appropriate domain placement as this represents Smith's theoretical framework for understanding tax incidence and burden distribution. It fits naturally within his broader analytical approach to taxation principles.

## vsm_relevance — 3.0 / 5.0

This entity has moderate VSM relevance, potentially mapping to S3 (internal regulation) as a control mechanism for resource allocation, or S4 (intelligence) as a policy tool for environmental adaptation. However, it's primarily a specific tax instrument rather than a fundamental system component.

## explanatory_value — 4.0 / 5.0

The entity provides strong explanatory value by illuminating the mechanism of tax incidence distribution and how different types of rent respond differently to taxation. It reveals structural relationships between property ownership, rental markets, and tax burden rather than merely naming a surface phenomenon.
