This paper develops a philosophical and empirical framework for evaluating the democratic legitimacy of algorithmic decision-making in European tax administrations. Drawing on evidence from fifteen jurisdictions, it investigates how four core public values—intelligibility, contestability, non-domination, and equality before the law—are articulated in policy discourse and translated into institutional practice within AI-enabled tax governance. Using a... more

Numerous academic disciplines are dedicated to the study of human behavior. Within these disciplines, a well-established standard governs the conduct of research, encompassing construct building, theory formulation, measurement development, and statistical analysis. While literature provides extensive criteria to ensure the quality of theory formulation, measurement construction, and the use of statistical procedures, comparatively little attention... more

This article advances the thesis that knowledge, agency, and responsibility can be stabilised beyond the individual mind within hybrid human–AI systems. It proposes and develops the Cognitive Tapestry as a philosophical framework grounded in computational models of associative memory—Entropic Hetero Associative Memory and Alpha–Beta BAM. Methodologically, it institutes projection–protection barriers to discipline inferences from computational... more