{"meta":{"query_hash":"c3a5cb572f50","filters":{"venue":"Canadian Tax Journal/Revue fiscale canadienne"},"cohort_total":344,"direct_labels_cover":1,"predictions_cover":344,"exported":344,"export_cap":100000,"truncated":false,"label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12"},"permalink":"https://metacan.xera.ac/q/c3a5cb572f50","api":"https://metacan.xera.ac/api/v1/cohort?venue=Canadian+Tax+Journal%2FRevue+fiscale+canadienne"},"results":[{"id":"W2191024765","doi":"","title":"Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta","year":2015,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Per capita; Business; Revenue; Investment (military); Population; Tax revenue; Fixed asset; Agricultural economics; Finance; Economics; Production (economics); Public economics","score_opus":0.024411462320596083,"score_gpt":0.261865047735941,"score_spread":0.23745358541534492,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2191024765","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.53651965,0.0024083192,0.000017493463,0.43560237,0.0010620301,0.001215997,0.0031633484,0.000011918116,0.019998873],"genre_scores_gemma":[0.91788936,0.0019028839,0.00028891073,0.002339583,0.0016806298,0.00004469358,0.000054596487,0.000066397915,0.07573293],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99723333,0.0002509975,0.0006255184,0.0004571687,0.00021563494,0.001217349],"domain_scores_gemma":[0.9950542,0.000100292484,0.00083594205,0.00033970556,0.00025051224,0.0034193483],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0012392406,0.00032124386,0.0005885308,0.0009965192,0.00035909627,0.00015097055,0.00047480967,0.000523121,0.00006122254],"category_scores_gemma":[0.00278237,0.00031121421,0.0000896467,0.0004401744,0.00042215554,0.00022129668,0.00014045251,0.0010369155,0.0000027256524],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012813945,0.00010104008,0.09441862,0.0012069715,0.00032963682,0.0013270251,0.14993025,0.0014378589,0.000042598855,0.048170526,0.60683984,0.09606747],"study_design_scores_gemma":[0.0010541136,0.00013618491,0.023831,0.0013236542,0.00007217568,0.0003180772,0.002183238,0.0011071399,0.0000075405383,0.032943133,0.93600744,0.0010163152],"about_ca_topic_score_codex":0.99852145,"about_ca_topic_score_gemma":0.9999346,"teacher_disagreement_score":0.43326277,"about_ca_system_score_codex":0.003469987,"about_ca_system_score_gemma":0.009214741,"threshold_uncertainty_score":0.999934},"labels":[],"label_agreement":null},{"id":"W221318536","doi":"","title":"Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice","year":2014,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Queen's University","funders":"","keywords":"Tax reform; Political science; Public economics; Tax policy; Public administration; Economics; Accounting","score_opus":0.033704945330923365,"score_gpt":0.29134371832391753,"score_spread":0.25763877299299415,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W221318536","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.019370092,0.002040238,0.00029798434,0.899248,0.0035277212,0.0014426181,0.045799635,0.00003943793,0.028234273],"genre_scores_gemma":[0.717439,0.004686569,0.004978399,0.06526445,0.028013043,0.000538399,0.00096490316,0.0005074724,0.17760779],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9935323,0.0004939069,0.0010475375,0.001090245,0.00052236376,0.0033136262],"domain_scores_gemma":[0.98693454,0.0010800208,0.0015456179,0.0009844196,0.0008492969,0.008606131],"candidate_categories":["metaresearch","metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0021730731,0.0007445794,0.0010546652,0.00074405834,0.0026946352,0.00082526857,0.0016724251,0.0010495,0.00016777201],"category_scores_gemma":[0.011652745,0.0008837899,0.00032147445,0.00047800687,0.0005421294,0.00045514852,0.00022884831,0.0020575759,0.000007953281],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00008448502,0.0000194971,0.00034989728,0.00019244647,0.00041466526,0.0006900618,0.008700997,0.00028225142,0.0000042741644,0.13138813,0.84077716,0.017096128],"study_design_scores_gemma":[0.0005591809,0.00005281408,0.0020690963,0.00046117266,0.00019089539,0.00026756153,0.00363622,0.00020161778,0.0000036514632,0.027366638,0.96418965,0.0010015054],"about_ca_topic_score_codex":0.99996454,"about_ca_topic_score_gemma":0.99999934,"teacher_disagreement_score":0.83398354,"about_ca_system_score_codex":0.022877222,"about_ca_system_score_gemma":0.054185286,"threshold_uncertainty_score":0.9993613},"labels":[],"label_agreement":null},{"id":"W2226435542","doi":"","title":"More on Services PEs--What Is a Connected Project?","year":2014,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Software Engineering Techniques and Practices","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Business; Computer science","score_opus":0.01653724350112122,"score_gpt":0.2358069063054449,"score_spread":0.2192696628043237,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2226435542","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.22987692,0.017710168,0.22640705,0.4656528,0.041978147,0.0060046655,0.0024146584,0.0036552134,0.006300383],"genre_scores_gemma":[0.71674466,0.0101746945,0.18679485,0.04862021,0.009953468,0.0010403275,0.00071475614,0.0010630226,0.02489403],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9959237,0.0002226743,0.0007179654,0.0011715731,0.00033387958,0.0016302093],"domain_scores_gemma":[0.99391246,0.0003431965,0.0008054127,0.002115049,0.0004910641,0.002332841],"candidate_categories":["metaepi_narrow","scholarly_communication","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.0010358358,0.0007836979,0.00081294705,0.0014991462,0.0004892669,0.002686708,0.0039827763,0.0008363046,0.00014518706],"category_scores_gemma":[0.00026167897,0.00081913074,0.00035463957,0.00065869535,0.00006497476,0.0010303645,0.00044345038,0.003013082,0.0000535918],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006862643,0.00015826678,0.0012496739,0.003338336,0.0013259723,0.010582294,0.037037037,0.009334514,0.000040688992,0.0064309496,0.6914503,0.23898332],"study_design_scores_gemma":[0.00040981054,0.00034877897,0.001024081,0.0034001863,0.00010876191,0.0024991361,0.00034118476,0.046672102,0.00015474834,0.005879969,0.93735856,0.001802692],"about_ca_topic_score_codex":0.24057254,"about_ca_topic_score_gemma":0.5187375,"teacher_disagreement_score":0.48686773,"about_ca_system_score_codex":0.001593766,"about_ca_system_score_gemma":0.0016536007,"threshold_uncertainty_score":0.99942595},"labels":[],"label_agreement":null},{"id":"W2241807141","doi":"","title":"Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data","year":2015,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Ottawa; McMaster University; Statistics Canada","funders":"","keywords":"Economics; State income tax; Income tax; Progressive tax; Value-added tax; Gross income; Labour economics; Adjusted gross income; Tax reform; Public economics; Demographic economics","score_opus":0.06474146635755694,"score_gpt":0.22076116933919432,"score_spread":0.15601970298163736,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2241807141","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9056011,0.0077412217,0.00001905622,0.01622558,0.0024469064,0.00047450626,0.06265614,0.000014937134,0.004820596],"genre_scores_gemma":[0.9944597,0.00024509025,0.00067469594,0.0005036249,0.001332208,0.000054279993,0.0013409349,0.000091306436,0.0012981754],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9949498,0.00008550791,0.0015281489,0.0015234242,0.000086570944,0.00182651],"domain_scores_gemma":[0.99403054,0.00016624732,0.0012403844,0.0011184289,0.00009806192,0.0033463477],"candidate_categories":["metaepi_narrow","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.0013246277,0.0007257826,0.0016062633,0.00072743866,0.00040180463,0.0007021316,0.0019069221,0.00062527054,0.0006717406],"category_scores_gemma":[0.0008622074,0.00088816526,0.00012401973,0.00024495678,0.00023169392,0.0006237509,0.0007723138,0.002386214,0.00003965034],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000027656914,0.000027882648,0.9068736,0.00021853825,0.00027696742,0.0007911457,0.0015985381,0.00018985423,4.4267438e-7,0.0006811982,0.085312575,0.004001598],"study_design_scores_gemma":[0.001608689,0.00010740852,0.6846113,0.0009091483,0.00007558525,0.00049385166,0.0009490002,0.035782132,0.000004520127,0.21476696,0.05822259,0.0024688202],"about_ca_topic_score_codex":0.9989806,"about_ca_topic_score_gemma":0.99996585,"teacher_disagreement_score":0.22226231,"about_ca_system_score_codex":0.0076690204,"about_ca_system_score_gemma":0.0070466986,"threshold_uncertainty_score":0.9999153},"labels":[],"label_agreement":null},{"id":"W2276483487","doi":"","title":"Tax Consequences of Income Splitting for Canadian Households","year":2013,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Income tax; Economics; Demographic economics; Labour economics; Public economics","score_opus":0.03250960321741832,"score_gpt":0.1904741906180927,"score_spread":0.15796458740067437,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2276483487","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.88774866,0.0012472033,0.00023564557,0.048741173,0.00216115,0.0009886523,0.007125151,0.000025609588,0.051726777],"genre_scores_gemma":[0.9899255,0.000037562353,0.0010520532,0.0013923385,0.00077356736,0.00008753925,0.000038975453,0.00007697342,0.006615494],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.996315,0.000028666294,0.0013216712,0.0004926885,0.000027999491,0.001813948],"domain_scores_gemma":[0.9950287,0.00013055315,0.0007650693,0.0004758258,0.00016212396,0.003437772],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009926896,0.00032555024,0.0007940835,0.0011579803,0.0005859672,0.0002231704,0.000766847,0.00033609293,0.0012731331],"category_scores_gemma":[0.0006964037,0.00040665816,0.0002980236,0.00038948125,0.00027419374,0.0005522196,0.000024889834,0.0004732139,0.0002811552],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002071018,0.000046795245,0.40383407,0.00049799157,0.0005435816,0.00020680098,0.0040402473,0.00038449487,0.00017276149,0.271677,0.3116285,0.006947051],"study_design_scores_gemma":[0.0015019547,0.00031716411,0.11603049,0.00024633232,0.000041922598,0.0007241323,0.0008811522,0.0018624363,0.00023045133,0.40017983,0.47647431,0.0015098138],"about_ca_topic_score_codex":0.9683139,"about_ca_topic_score_gemma":0.9916553,"teacher_disagreement_score":0.2878036,"about_ca_system_score_codex":0.0019694672,"about_ca_system_score_gemma":0.00092836685,"threshold_uncertainty_score":0.99983853},"labels":[],"label_agreement":null},{"id":"W2332238415","doi":"","title":"Piercing the Veil: Private Corporations and the Income of the Affluent","year":2016,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing, Finance, and Neoliberalism","field":"Economics, Econometrics and Finance","cited_by":18,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Statistics Canada; York University; McMaster University; University of Ottawa","funders":"","keywords":"Business; Demographic economics; Economics","score_opus":0.02015560214801476,"score_gpt":0.17985837154522782,"score_spread":0.15970276939721306,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2332238415","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.83929986,0.008371788,0.0009332223,0.12568842,0.0056610876,0.0012767336,0.0033529394,0.000017218474,0.015398725],"genre_scores_gemma":[0.98802465,0.0012173306,0.000090798305,0.0010490938,0.000754876,0.000055545734,0.000009602617,0.00006548479,0.008732599],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974169,0.00013351721,0.001112655,0.00046006567,0.00006124049,0.0008156363],"domain_scores_gemma":[0.99608,0.0001726098,0.0017977179,0.001203895,0.00013534838,0.0006104277],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016940181,0.00035638554,0.0007705881,0.0003731508,0.001033182,0.00025621368,0.0013723905,0.0003239754,0.00012678844],"category_scores_gemma":[0.00021810943,0.00021652249,0.00035951732,0.0003308482,0.0007479032,0.00013192903,0.000296703,0.0013312189,0.000020365547],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007507135,0.000047871188,0.07700876,0.0004495868,0.0009018398,0.00020305527,0.026114438,0.0017800732,0.000026404407,0.8307616,0.055998445,0.006632863],"study_design_scores_gemma":[0.0017102252,0.00004396688,0.09559988,0.000999484,0.00012006846,0.0005714741,0.0002603557,0.0010127309,0.000028139055,0.1744647,0.7243641,0.00082488434],"about_ca_topic_score_codex":0.15360054,"about_ca_topic_score_gemma":0.72328943,"teacher_disagreement_score":0.66836566,"about_ca_system_score_codex":0.00094900554,"about_ca_system_score_gemma":0.00059716025,"threshold_uncertainty_score":0.8829531},"labels":[],"label_agreement":null},{"id":"W2415879554","doi":"","title":"J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943","year":2013,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Identity and History","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Western University","funders":"","keywords":"Transformation (genetics); Business; Chemistry","score_opus":0.011826561944651872,"score_gpt":0.18613183406412076,"score_spread":0.1743052721194689,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2415879554","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.17891654,0.010369194,0.0000618337,0.491755,0.031405173,0.0069398917,0.009775317,0.000088141634,0.2706889],"genre_scores_gemma":[0.92993325,0.0010812955,0.00005079107,0.0012003256,0.0017211898,0.0001418115,0.000051960928,0.00008209339,0.065737255],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99560493,0.00087400206,0.00095160265,0.0004502424,0.00047125085,0.0016479456],"domain_scores_gemma":[0.9929143,0.00014924983,0.0008472137,0.0008503008,0.0006639523,0.0045749843],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002810252,0.00040421268,0.0007624902,0.0017176153,0.0066388627,0.0017783715,0.0018823224,0.00089270517,0.0008159547],"category_scores_gemma":[0.0006417024,0.00036639825,0.00047803397,0.0006770788,0.0026353868,0.0003614777,0.000078744735,0.002298822,0.000042163956],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000026834203,0.000014211761,0.0010692832,0.0011221523,0.00045850623,0.0002840325,0.1462847,0.0004773796,0.0000051580114,0.1468869,0.69121796,0.012152869],"study_design_scores_gemma":[0.00057435594,0.000014517019,0.0025135938,0.0007263783,0.00025349823,0.00024805317,0.008603466,0.00019333368,0.0000013107824,0.0029694536,0.98340774,0.00049428054],"about_ca_topic_score_codex":0.99993575,"about_ca_topic_score_gemma":0.9999995,"teacher_disagreement_score":0.75101674,"about_ca_system_score_codex":0.018147545,"about_ca_system_score_gemma":0.025891025,"threshold_uncertainty_score":0.9998788},"labels":[],"label_agreement":null},{"id":"W2586597580","doi":"","title":"Policy Forum: The Financial Activities Tax","year":2016,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":32,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Invoice; Tax credit; Value-added tax; Business; Tax reform; Finance; Key (lock); Tax planning; Economics; Tax exemption; Value (mathematics); Public economics; Accounting; Tax avoidance; Computer science; Political science; Law","score_opus":0.028101638730149203,"score_gpt":0.20771523072522624,"score_spread":0.17961359199507704,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2586597580","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.048240867,0.015045505,0.0055637546,0.70703083,0.016977992,0.0014742347,0.020780953,0.000104746476,0.18478115],"genre_scores_gemma":[0.87018305,0.0018407732,0.00020536926,0.0052482532,0.0064548054,0.00022936084,0.000053204374,0.0001402184,0.11564499],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99650383,0.00005877159,0.0010007974,0.0006926707,0.00006216753,0.0016817427],"domain_scores_gemma":[0.99604475,0.000095558426,0.0014381558,0.0009405316,0.00015224151,0.001328767],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00063205237,0.00053796504,0.00091325043,0.0011426257,0.0012042077,0.00042268215,0.0013462859,0.00048010852,0.00097108155],"category_scores_gemma":[0.0010518018,0.0004831727,0.00049595255,0.00038340257,0.00029035402,0.00023423559,0.00026625872,0.0015429757,0.0003389951],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000023049915,0.000030830055,0.021675944,0.00015469136,0.0004220293,0.00028228093,0.0042192014,0.000216006,0.0000031674053,0.24548616,0.7088932,0.01859348],"study_design_scores_gemma":[0.0003500407,0.00004043212,0.019148197,0.00019747799,0.00001792038,0.00018921858,0.00051316037,0.000067087014,0.0000041361827,0.26068982,0.7181131,0.0006693666],"about_ca_topic_score_codex":0.23042965,"about_ca_topic_score_gemma":0.9344331,"teacher_disagreement_score":0.82194215,"about_ca_system_score_codex":0.003019156,"about_ca_system_score_gemma":0.0015761395,"threshold_uncertainty_score":0.9999422},"labels":[],"label_agreement":null},{"id":"W2586676314","doi":"","title":"Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution","year":2016,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Excise; Redistribution (election); Consumption (sociology); Sales tax; Revenue; Tax deferral; Economics; Government revenue; Tax revenue; Indirect tax; Ad valorem tax; Value-added tax; Public economics; Government (linguistics); State income tax; Tax reform; Business; Gross income; Finance; Macroeconomics","score_opus":0.02680046051572544,"score_gpt":0.23533268153901885,"score_spread":0.2085322210232934,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2586676314","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7345457,0.0071789683,0.000030273646,0.23188378,0.004982772,0.00084858347,0.017419128,0.000007668603,0.003103099],"genre_scores_gemma":[0.9909383,0.0015498765,0.000022046659,0.0005856258,0.0009451137,0.000024093582,0.000026031335,0.000021182026,0.005887705],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99755657,0.0003383103,0.0005781322,0.0003452088,0.00025298895,0.0009288116],"domain_scores_gemma":[0.997375,0.00015168208,0.00084277114,0.00034394706,0.00021729857,0.0010692803],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010478555,0.0002283949,0.00039994874,0.0002458698,0.0006565875,0.00008866885,0.00065101974,0.0003246108,0.00010413613],"category_scores_gemma":[0.0014491414,0.0002158275,0.0000928123,0.0003370053,0.00037608412,0.00015896226,0.00007320862,0.00092324516,0.0000012566526],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000027645829,0.000013197429,0.209479,0.00048652876,0.00010345718,0.00066683366,0.009328113,0.00017697293,0.000040470328,0.028893542,0.7258229,0.024961313],"study_design_scores_gemma":[0.00039754427,0.000012556346,0.2684701,0.0026268603,0.00003987265,0.00012714781,0.00047971003,0.000047498175,0.000044489265,0.016728843,0.71053976,0.00048559994],"about_ca_topic_score_codex":0.99975026,"about_ca_topic_score_gemma":0.99999905,"teacher_disagreement_score":0.2563926,"about_ca_system_score_codex":0.01257726,"about_ca_system_score_gemma":0.021824123,"threshold_uncertainty_score":0.99121326},"labels":[],"label_agreement":null},{"id":"W2589935422","doi":"","title":"When Do the Stop-Loss Rules Apply? Transactions Involving Foreign Affiliates After the 2012 Technical Bill","year":2016,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Realm; Law and economics; Law; Business; Economics; Political science; History","score_opus":0.014474461128365677,"score_gpt":0.19189155568125152,"score_spread":0.17741709455288585,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2589935422","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10346837,0.021918913,0.013923999,0.75540465,0.013867395,0.0055656214,0.0034213085,0.00057849014,0.08185123],"genre_scores_gemma":[0.95836633,0.00024454365,0.00021921637,0.0044050636,0.0069179023,0.00039061578,0.00007558183,0.00015163072,0.029229123],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99674714,0.0000977027,0.0007912712,0.0006375611,0.00029833103,0.001427995],"domain_scores_gemma":[0.9969279,0.00018767061,0.0008428049,0.0010839229,0.0004994987,0.00045818565],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012327622,0.0006354969,0.00056137,0.00082860945,0.0014305587,0.002290842,0.0017783515,0.0005524017,0.0043947212],"category_scores_gemma":[0.000310563,0.0003520528,0.0004451341,0.00037149858,0.00041426934,0.0013131433,0.00016845443,0.0022235112,0.00027596482],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00016225688,0.00011444311,0.009658054,0.00079891644,0.0007998798,0.0013186513,0.0044807154,0.0008883055,0.000086558815,0.05602365,0.8829219,0.042746708],"study_design_scores_gemma":[0.0002901396,0.0000104358,0.0048827874,0.0006270046,0.00026081782,0.00022793114,0.0010208428,0.00020498631,0.0000041270077,0.050452642,0.9413458,0.00067249895],"about_ca_topic_score_codex":0.30107006,"about_ca_topic_score_gemma":0.93322814,"teacher_disagreement_score":0.854898,"about_ca_system_score_codex":0.0009338014,"about_ca_system_score_gemma":0.000522046,"threshold_uncertainty_score":0.9998931},"labels":[],"label_agreement":null},{"id":"W2613140986","doi":"","title":"Policy Forum: The Uneasy Case for a Canadian Patent Box","year":2017,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Ottawa; Queen's University","funders":"","keywords":"Intellectual property; Incentive; Base erosion and profit shifting; Exploit; Government (linguistics); Business; Patent Act; Profit (economics); Public economics; Finance; Economics; Patent law; Political science; Market economy; Law; Double taxation; Tax avoidance","score_opus":0.08069912939828564,"score_gpt":0.2400909546451614,"score_spread":0.15939182524687576,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2613140986","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.034178007,0.004642975,0.0015086381,0.7986928,0.0145946825,0.0040623955,0.07229003,0.000054112286,0.06997633],"genre_scores_gemma":[0.9158234,0.00038461073,0.00051251915,0.01111659,0.0060527553,0.0006496966,0.0004977238,0.00023277279,0.06472992],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99479693,0.00005247217,0.0014709631,0.00085362984,0.000053050295,0.0027729732],"domain_scores_gemma":[0.99203557,0.000088878245,0.0017479921,0.0017925919,0.00046706456,0.0038678932],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001814761,0.00064554135,0.0009853,0.0027338983,0.003758316,0.0011680252,0.001911265,0.000957273,0.00046190489],"category_scores_gemma":[0.001649299,0.00066675973,0.0006232339,0.00041511614,0.0002531753,0.0002509127,0.00015518891,0.002054096,0.00015754352],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000017116105,0.000023944456,0.004264533,0.00027775735,0.0005898167,0.0055079213,0.003078003,0.00079445884,8.083926e-7,0.3889666,0.58857256,0.007906503],"study_design_scores_gemma":[0.00053368957,0.000053959524,0.0009685315,0.0001451379,0.000041322208,0.005655187,0.0003590145,0.000965089,0.0000033751746,0.16019696,0.83025175,0.0008259984],"about_ca_topic_score_codex":0.99342555,"about_ca_topic_score_gemma":0.99961525,"teacher_disagreement_score":0.8816454,"about_ca_system_score_codex":0.006317486,"about_ca_system_score_gemma":0.006513731,"threshold_uncertainty_score":0.99986887},"labels":[],"label_agreement":null},{"id":"W2613155640","doi":"","title":"Written Communications and Taxpayers' Compliance: An Interactional Fairness Perspective","year":2016,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University; Wilfrid Laurier University","funders":"","keywords":"Compliance (psychology); Tone (literature); Perspective (graphical); Business; Quality (philosophy); Psychology; Accounting; Public relations; Social psychology; Political science; Computer science; Linguistics","score_opus":0.0858682256454737,"score_gpt":0.26818504763173523,"score_spread":0.18231682198626153,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2613155640","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07652877,0.048890557,0.013922836,0.55994904,0.013960378,0.0021761763,0.03358636,0.00021346232,0.25077245],"genre_scores_gemma":[0.9769588,0.0022550165,0.0016025725,0.001107013,0.0011596242,0.00013997588,0.0001473155,0.00008930733,0.016540341],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974001,0.00007919175,0.00084434607,0.00077965425,0.00004810217,0.0008486035],"domain_scores_gemma":[0.9955118,0.00008817287,0.001110769,0.0011762696,0.00050552405,0.0016074844],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00052523543,0.00042275165,0.0007767561,0.00085138995,0.0009795575,0.00041091247,0.0012238568,0.00033118037,0.00088862976],"category_scores_gemma":[0.00029440052,0.00048768203,0.00020273933,0.00020872163,0.00038495671,0.00042309152,0.00034298733,0.0014281949,0.00018082441],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000069283305,0.00023344575,0.121471256,0.00039018146,0.0016732485,0.00035704864,0.021949947,0.00012425944,0.000019387517,0.6889133,0.14880118,0.015997484],"study_design_scores_gemma":[0.0008315172,0.000117195144,0.080618046,0.000685532,0.000047677342,0.00063777965,0.005348391,0.0011305846,0.0000016665105,0.39195454,0.5173607,0.0012663831],"about_ca_topic_score_codex":0.15836746,"about_ca_topic_score_gemma":0.8174574,"teacher_disagreement_score":0.9004301,"about_ca_system_score_codex":0.003210102,"about_ca_system_score_gemma":0.0004675176,"threshold_uncertainty_score":0.99975747},"labels":[],"label_agreement":null},{"id":"W2786687066","doi":"","title":"Life Is Change: Using Powers of Amendment in a Non-Charitable Trust--Rules and Tax Implications","year":2017,"lang":"en","type":"preprint","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Settlor; Beneficiary; Trust law; Interpretation (philosophy); Context (archaeology); Property (philosophy); Scope (computer science); Blind trust; Obligation; Express trust; Power (physics); Law and economics; Political science; Law; Testamentary trust; Business; Economics; Computer science","score_opus":0.05718429658664404,"score_gpt":0.257321460423639,"score_spread":0.20013716383699498,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2786687066","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92353016,0.0023165075,0.00010981074,0.060936887,0.0018072571,0.0011425755,0.0011849977,0.000022807613,0.008948985],"genre_scores_gemma":[0.9915728,0.0002887396,0.00044589865,0.0027244962,0.0018476401,0.00007521992,0.00011310774,0.00007408894,0.0028580194],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99765366,0.000021684576,0.00071420317,0.00053777784,0.00014601448,0.00092666515],"domain_scores_gemma":[0.9967233,0.00002194465,0.0015103698,0.00070183445,0.00039078775,0.00065179856],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00057615904,0.0004148692,0.0007089412,0.0016726108,0.0005587355,0.0008188782,0.0007502923,0.00036967278,0.00056825794],"category_scores_gemma":[0.0005006582,0.00047262083,0.00016033147,0.00027401219,0.00014762415,0.00083874195,0.00026177758,0.0009174071,0.000019604706],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00011225576,0.00031889396,0.5572138,0.006242313,0.0009682377,0.0014156455,0.022256449,0.0013460439,0.0008340051,0.018038455,0.35330245,0.03795149],"study_design_scores_gemma":[0.0016587527,0.000037873004,0.17808694,0.0032406845,0.0004230932,0.00016935897,0.0029444434,0.00952094,0.000031120224,0.010157113,0.7918906,0.0018390495],"about_ca_topic_score_codex":0.87137115,"about_ca_topic_score_gemma":0.91761494,"teacher_disagreement_score":0.4385882,"about_ca_system_score_codex":0.0007934712,"about_ca_system_score_gemma":0.0007512354,"threshold_uncertainty_score":0.99977255},"labels":[],"label_agreement":null},{"id":"W2940566018","doi":"10.32721/ctj.2019.67.1.krever","title":"Non-Residents and Capital Gains Tax in Australia","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Property Rights and Legal Doctrine","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Capital gains tax; Taxable income; State income tax; Tax reform; Economics; International taxation; Double taxation; Tax avoidance; Withholding tax; Capital (architecture); Income tax; Ad valorem tax; Indirect tax; Labour economics; Public economics; Economic policy; Accounting; Geography","score_opus":0.02777445330689098,"score_gpt":0.26016266929403625,"score_spread":0.23238821598714526,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2940566018","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9648591,0.00022800034,0.0000019472977,0.018585399,0.0010661264,0.00035236578,0.000101173864,0.000009200941,0.01479667],"genre_scores_gemma":[0.8275456,0.000112193266,0.000044888115,0.00033273397,0.0004999391,0.0000062486088,0.0000067947653,0.000020145675,0.17143148],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99760866,0.00011022787,0.00036021217,0.00033776608,0.00018275483,0.0014003712],"domain_scores_gemma":[0.9968346,0.000038891634,0.00013116123,0.00022983838,0.00012111189,0.002644397],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008382048,0.00020758269,0.00033719675,0.0005213697,0.0005811708,0.00028982217,0.00047077818,0.00022030306,0.0023547125],"category_scores_gemma":[0.00015254226,0.00018958966,0.000079918056,0.0004266346,0.0002099874,0.0005027,0.000025786607,0.0006756499,0.00020646308],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000058516238,0.00011603493,0.653871,0.000154995,0.00015983976,0.0072494266,0.08197032,0.00014439342,0.0006061213,0.020606365,0.22380385,0.01125915],"study_design_scores_gemma":[0.0012354326,0.00019174282,0.34071246,0.0002962279,0.000026525006,0.0003076654,0.0037382154,0.000101193626,0.00002860538,0.0034805974,0.6491551,0.0007262588],"about_ca_topic_score_codex":0.95697665,"about_ca_topic_score_gemma":0.9988043,"teacher_disagreement_score":0.42535123,"about_ca_system_score_codex":0.0014574783,"about_ca_system_score_gemma":0.00095693156,"threshold_uncertainty_score":0.99855727},"labels":[],"label_agreement":null},{"id":"W2941014301","doi":"10.32721/ctj.2019.67.1.pf.mckenzie","title":"Policy Forum: Business Tax Reform in the United States and Canada","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto; University of Calgary","funders":"","keywords":"Tax reform; Economic rent; Ad valorem tax; Economics; Statutory law; Indirect tax; Value-added tax; Depreciation (economics); State income tax; Direct tax; Tax credit; Public economics; Revenue; Tax Reform Act; Economic policy; Market economy; Finance; Political science; Gross income; Law; Capital formation","score_opus":0.0087796591897704,"score_gpt":0.17402291800924125,"score_spread":0.16524325881947086,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2941014301","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8368897,0.00007797269,0.000008216873,0.15497223,0.00052992755,0.00028054105,0.00009065431,0.000011187632,0.0071396027],"genre_scores_gemma":[0.9692952,0.000088008,0.00001759561,0.02117686,0.00090582366,0.000013781503,0.00017551126,0.000039849365,0.008287368],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981874,0.000027716515,0.00039105446,0.00026821127,0.00016514373,0.000960426],"domain_scores_gemma":[0.9986353,0.000044837598,0.0003909261,0.00033188408,0.00034822137,0.00024881723],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004903828,0.00025084737,0.00026421004,0.0011110795,0.00038928978,0.00046383255,0.0005255033,0.00008694691,0.00024989617],"category_scores_gemma":[0.00023022521,0.00020591925,0.000038489175,0.0019534032,0.000057661444,0.00063690305,0.00004547099,0.00047651952,0.000035948695],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000067335146,0.00004948193,0.47365996,0.00059301575,0.0000860256,0.0022841427,0.0013875247,0.0029906705,0.00007317512,0.044806395,0.4603987,0.013603569],"study_design_scores_gemma":[0.00064148183,0.00001022289,0.15524632,0.00014263556,0.000015928106,0.00024423734,0.0053403825,0.0021056794,0.0000017748773,0.0026229003,0.83323514,0.00039331708],"about_ca_topic_score_codex":0.99934673,"about_ca_topic_score_gemma":0.99997926,"teacher_disagreement_score":0.3728364,"about_ca_system_score_codex":0.0015984365,"about_ca_system_score_gemma":0.0012414719,"threshold_uncertainty_score":0.83971435},"labels":[],"label_agreement":null},{"id":"W2941594957","doi":"10.32721/ctj.2019.67.1.itp","title":"International Tax Planning: Transfer Pricing and Transactions Between Foreign Entities","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Tax planning; Business; Monetary economics; Economics; Double taxation; Finance; Tax avoidance; Multinational corporation","score_opus":0.01804846820714344,"score_gpt":0.18767353809099716,"score_spread":0.16962506988385373,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2941594957","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9308509,0.00013530836,0.005578184,0.014380741,0.0015058733,0.0003140104,0.0001669193,0.00004611549,0.04702193],"genre_scores_gemma":[0.9784397,0.000020407373,0.00010581764,0.0009302081,0.001392853,0.000008763002,0.000054498294,0.000037256705,0.019010482],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986664,0.000011992886,0.00034829625,0.00027040523,0.00012840713,0.0005744645],"domain_scores_gemma":[0.9991827,0.000036078975,0.0001743239,0.00015747265,0.00018980312,0.00025961615],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00029987784,0.00020671685,0.0002486434,0.0007747696,0.00039638695,0.00050553086,0.00029672642,0.00010574377,0.0024026395],"category_scores_gemma":[0.000044777098,0.00022409558,0.00009384346,0.00033910212,0.000053241747,0.001115578,0.000010967204,0.00042166017,0.00009480856],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007226066,0.000054766533,0.83786285,0.000628888,0.0005446939,0.00080201845,0.0033767023,0.0033354657,0.0010637355,0.02389366,0.066376664,0.06198831],"study_design_scores_gemma":[0.00096878875,0.000024441293,0.064423755,0.00027052563,0.00009279122,0.00017777085,0.0019736802,0.0022171931,0.000042365275,0.002770332,0.9264827,0.00055570796],"about_ca_topic_score_codex":0.05585407,"about_ca_topic_score_gemma":0.3935473,"teacher_disagreement_score":0.860106,"about_ca_system_score_codex":0.00029535335,"about_ca_system_score_gemma":0.00012918575,"threshold_uncertainty_score":0.9985093},"labels":[],"label_agreement":null},{"id":"W2941659990","doi":"10.32721/ctj.2019.67.1.pfp","title":"Planification fiscale personnelle : L'&amp;#xE9;volution du fractionnement du revenu","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Policies and Family","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.017653220106256723,"score_gpt":0.2137023799679231,"score_spread":0.19604915986166638,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2941659990","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.36367336,0.0069111064,0.0004962671,0.5521864,0.021159906,0.0010117968,0.001150462,0.00005451619,0.05335618],"genre_scores_gemma":[0.6406992,0.0053194943,0.0003763537,0.0032341534,0.01254354,0.000039071743,0.00015659003,0.00010949873,0.3375221],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99549115,0.0005078813,0.0007880396,0.000611648,0.00039860047,0.0022027064],"domain_scores_gemma":[0.99473804,0.00019804352,0.0006674461,0.00052403944,0.0005031024,0.003369301],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0015187694,0.0004590288,0.00057284546,0.00046340903,0.0027560429,0.00031669627,0.00075143,0.0007124322,0.008027461],"category_scores_gemma":[0.0005101073,0.00057293597,0.00040689454,0.0011012062,0.00045402054,0.00080673036,0.00004300663,0.0011287187,0.0017585491],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020757907,0.00009123263,0.024838822,0.00009732841,0.00015645442,0.00012390071,0.038042054,0.0003366174,0.00011904239,0.01846299,0.90989,0.007820783],"study_design_scores_gemma":[0.0005633953,0.00013207854,0.046196982,0.00025737603,0.00013397519,0.00030710033,0.020101806,0.00036423188,0.0000032031912,0.0028226285,0.9284741,0.00064309966],"about_ca_topic_score_codex":0.84652424,"about_ca_topic_score_gemma":0.98337287,"teacher_disagreement_score":0.5489523,"about_ca_system_score_codex":0.007653627,"about_ca_system_score_gemma":0.0016787492,"threshold_uncertainty_score":0.99967223},"labels":[],"label_agreement":null},{"id":"W2941682733","doi":"10.32721/ctj.2019.67.1.pf.bazel","title":"Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Tax reform; Corporate tax; Indirect tax; Value-added tax; Ad valorem tax; Economics; State income tax; Tax avoidance; Tax credit; Direct tax; Depreciation (economics); Public economics; Monetary economics; Double taxation; Capital gains tax; Tax rate; Economic policy; Business; Market economy; Capital formation; Human capital; Financial capital","score_opus":0.02413523956590837,"score_gpt":0.27069567196418515,"score_spread":0.24656043239827677,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2941682733","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2385285,0.00039707584,0.000032443077,0.65577537,0.001984581,0.0011807133,0.005118362,0.00007589847,0.09690707],"genre_scores_gemma":[0.5433455,0.00044858098,0.00012679254,0.026711367,0.004388781,0.000029462297,0.000038935454,0.000092290975,0.4248183],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99496025,0.00027449607,0.00073108636,0.0005976172,0.00039860237,0.0030379563],"domain_scores_gemma":[0.9924545,0.00017295293,0.0005885271,0.0006495237,0.00048659023,0.005647901],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00086835655,0.00042397654,0.00056204945,0.0014762012,0.0016484585,0.00056603,0.0011836784,0.0005456416,0.0041547534],"category_scores_gemma":[0.0022934868,0.00046021643,0.00027247224,0.0026950876,0.0002291425,0.0008309799,0.00004062918,0.00083565846,0.00051161787],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00004181024,0.000021800777,0.00832517,0.000035747416,0.0001208415,0.00039131823,0.01411181,0.0000613363,0.00008688249,0.028859222,0.9305037,0.017440327],"study_design_scores_gemma":[0.00085394375,0.00010336131,0.008397051,0.0001390106,0.000028701881,0.00031352096,0.001645972,0.00008239037,0.00007285981,0.0046104663,0.98311126,0.0006414542],"about_ca_topic_score_codex":0.98930067,"about_ca_topic_score_gemma":0.9995169,"teacher_disagreement_score":0.62906396,"about_ca_system_score_codex":0.0088546565,"about_ca_system_score_gemma":0.018627714,"threshold_uncertainty_score":0.99978495},"labels":[],"label_agreement":null},{"id":"W2941999434","doi":"10.32721/ctj.2019.67.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2018-19","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Socio-Economic Development Trends","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Regional science; Political science; Geography; Public administration","score_opus":0.023556782056580353,"score_gpt":0.22076298953956533,"score_spread":0.19720620748298498,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2941999434","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9701579,0.00029585685,0.0000027428346,0.016494844,0.0055529214,0.00026826217,0.00038530616,0.000004329807,0.0068378],"genre_scores_gemma":[0.977538,0.000108962144,0.000078605626,0.00011775919,0.00087531743,0.0000052535656,0.00001152534,0.0000141096,0.021250453],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983884,0.00026822102,0.00043377175,0.00020499551,0.00018809817,0.0005165333],"domain_scores_gemma":[0.99818367,0.00020728257,0.00046562045,0.00019101756,0.00026524146,0.00068716815],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015946646,0.0001280698,0.00030238702,0.00019104699,0.0004623896,0.000052662803,0.0005550011,0.00017286708,0.00022724392],"category_scores_gemma":[0.00084718154,0.00011652151,0.000084481864,0.00034547437,0.0004092715,0.0002163242,0.000033483735,0.00025450546,0.0000044944873],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000025121039,0.000016931548,0.87145114,0.000049835362,0.000082358034,0.000013802422,0.011936994,0.000030849165,0.00002693058,0.0054476187,0.09905233,0.011866116],"study_design_scores_gemma":[0.00039927496,0.00004132064,0.6370304,0.000075456184,0.000013732949,0.000023025883,0.0013407464,0.000010849029,0.00001560659,0.00097144826,0.3598941,0.00018403004],"about_ca_topic_score_codex":0.86039156,"about_ca_topic_score_gemma":0.9956764,"teacher_disagreement_score":0.2608418,"about_ca_system_score_codex":0.0011514216,"about_ca_system_score_gemma":0.0040365555,"threshold_uncertainty_score":0.7160676},"labels":[],"label_agreement":null},{"id":"W2942357514","doi":"10.32721/ctj.2019.67.1.ptp","title":"Personal Tax Planning: Income-Splitting Update","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Income tax; Economics; Gross income; Business; State income tax; Public economics; Labour economics; International taxation; Tax reform","score_opus":0.013669985489088158,"score_gpt":0.18670922791390723,"score_spread":0.17303924242481908,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2942357514","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94500506,0.0002864535,0.00012304664,0.025276572,0.0023625847,0.00030569592,0.00008219618,0.00006790369,0.0264905],"genre_scores_gemma":[0.9601172,0.000009394818,0.00017726622,0.0053774966,0.0029946174,0.0000108277045,0.000079444246,0.00007531029,0.031158429],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975339,0.000024672076,0.0005283949,0.00045283546,0.00020080752,0.0012593807],"domain_scores_gemma":[0.9980269,0.000040544033,0.00073328736,0.0003404182,0.00034477774,0.00051403826],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00072692253,0.0003430526,0.00038835127,0.00094899314,0.0006433726,0.00072880066,0.00058378745,0.00016372386,0.004295493],"category_scores_gemma":[0.00025619878,0.00036893343,0.00017029124,0.00085542485,0.00006252234,0.0012099125,0.00007148624,0.00077824993,0.0016855167],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000064727166,0.000041800125,0.6180075,0.00047435347,0.00015379097,0.0022403155,0.0011960709,0.001248316,0.0005913074,0.010556203,0.34471613,0.020709487],"study_design_scores_gemma":[0.00075971615,0.000018056913,0.04848814,0.0003190185,0.000039078932,0.00029745683,0.00090860086,0.005958125,0.000011201129,0.0016230695,0.9409223,0.00065520237],"about_ca_topic_score_codex":0.08881942,"about_ca_topic_score_gemma":0.6039439,"teacher_disagreement_score":0.5962062,"about_ca_system_score_codex":0.0006695789,"about_ca_system_score_gemma":0.00038687434,"threshold_uncertainty_score":0.99987626},"labels":[],"label_agreement":null},{"id":"W2949110673","doi":"10.32721/ctj.2019.67.2.fon","title":"Finances of the Nation: Taxation of Top Incomes in Canada—Recent Developments in Rates and Redistribution","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Redistribution (election); Economics; Public economics; International economics; Labour economics; Political science; Law","score_opus":0.011267846604753303,"score_gpt":0.2108708345942697,"score_spread":0.1996029879895164,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2949110673","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96938705,0.00037658078,0.0000015460712,0.027074404,0.0005232076,0.00023057238,0.00042854276,7.8046895e-7,0.0019772975],"genre_scores_gemma":[0.9978986,0.00026435434,0.000018977435,0.00029364074,0.000058636924,0.0000052348946,0.0000064893384,0.0000054197435,0.001448674],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99868894,0.00012484862,0.00040423634,0.0001413903,0.00016633769,0.00047423335],"domain_scores_gemma":[0.99877024,0.00008348141,0.0004993819,0.00012101709,0.0001527654,0.00037311224],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005946665,0.000091799775,0.0002147292,0.00022451743,0.00014956322,0.000018425417,0.0002732851,0.000082590006,0.00007392148],"category_scores_gemma":[0.0008538113,0.00009093266,0.000025503181,0.00082014286,0.000105565945,0.00017132348,0.000014567242,0.00022166898,5.3291006e-7],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000008478185,0.000006510309,0.9685121,0.00004169599,0.000009621123,0.000026376816,0.005655412,0.0001729805,0.000035011868,0.0073048873,0.008003462,0.010223457],"study_design_scores_gemma":[0.0003029711,0.000011163774,0.84134763,0.000208524,0.0000032640996,0.000012505855,0.0014515538,0.000059583377,0.00014640001,0.00096332905,0.1553777,0.000115358605],"about_ca_topic_score_codex":0.9995352,"about_ca_topic_score_gemma":0.99999845,"teacher_disagreement_score":0.14737424,"about_ca_system_score_codex":0.004628954,"about_ca_system_score_gemma":0.010194013,"threshold_uncertainty_score":0.9991921},"labels":[],"label_agreement":null},{"id":"W2949175185","doi":"10.32721/ctj.2019.67.2.pfp","title":"Planification fiscale personnelle : GILTI — Introduction au GILTI et à son application aux actionnaires américains de sociétés canadiennes","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Art","score_opus":0.029000370162313317,"score_gpt":0.28484194440368243,"score_spread":0.2558415742413691,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2949175185","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.39854437,0.001618271,0.00079676474,0.5764261,0.010566644,0.0007848547,0.00057409867,0.00005147145,0.010637433],"genre_scores_gemma":[0.77549416,0.0012634902,0.00029624777,0.001079615,0.008886749,0.00006931195,0.00008169271,0.00007791559,0.21275084],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99438226,0.00061405427,0.00074204576,0.00097242865,0.00047647348,0.0028127225],"domain_scores_gemma":[0.9940583,0.00020954221,0.0009133699,0.0006014773,0.0005444046,0.0036728908],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0023136584,0.00050787255,0.00058101316,0.00040575303,0.002724078,0.00044853668,0.001086525,0.00071949145,0.002902546],"category_scores_gemma":[0.0007795853,0.0006092543,0.00034878615,0.0016717281,0.0006806714,0.0014040882,0.00004332475,0.001256928,0.000345984],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00003960248,0.00013505798,0.049090702,0.00017958951,0.00017951237,0.00011492902,0.10359041,0.0021633108,0.00067907065,0.044343095,0.7267465,0.072738215],"study_design_scores_gemma":[0.00045452054,0.00015900072,0.07278604,0.00015684086,0.00010837801,0.00022550373,0.038284063,0.0030688886,0.00003490662,0.004015056,0.8799196,0.00078719587],"about_ca_topic_score_codex":0.9839594,"about_ca_topic_score_gemma":0.99939454,"teacher_disagreement_score":0.57534647,"about_ca_system_score_codex":0.0143297445,"about_ca_system_score_gemma":0.0069873477,"threshold_uncertainty_score":0.9996359},"labels":[],"label_agreement":null},{"id":"W2951452433","doi":"10.32721/ctj.2019.67.2.ptp","title":"Personal Tax Planning: GILTI—Introduction to GILTI and Its Application to US Shareholders of Canadian Corporations","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Shareholder; Deferral; Business; Income tax; Corporate tax; Tax rate; Double taxation; Indirect tax; Tax avoidance; Public economics; Accounting; Tax reform; Monetary economics; Economics; Finance; Corporate governance","score_opus":0.02131645431906779,"score_gpt":0.1936768404256603,"score_spread":0.17236038610659252,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2951452433","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8989103,0.00010798723,0.00019053473,0.09466076,0.0010435306,0.00090408645,0.00035831713,0.00002542766,0.0037990783],"genre_scores_gemma":[0.98309267,0.0000058774426,0.0001520607,0.003891188,0.0020651827,0.00004320199,0.00016395308,0.000047964444,0.0105378805],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.998126,0.000017359056,0.0004412696,0.00047831534,0.00016126908,0.00077584526],"domain_scores_gemma":[0.9976425,0.000018833656,0.00044730963,0.00028900368,0.00058815524,0.0010141588],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00039001353,0.00025529298,0.00030895346,0.0027023696,0.00046618024,0.00025999642,0.00032870847,0.00012585911,0.0009352594],"category_scores_gemma":[0.00028075554,0.0003017316,0.00006981514,0.0018670078,0.00003069079,0.0006937668,0.000034136785,0.00032156124,0.00036543273],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008169749,0.000044867367,0.14272399,0.0004003648,0.00011715948,0.00018827425,0.0024690477,0.013081311,0.013479283,0.014489224,0.80281997,0.010104815],"study_design_scores_gemma":[0.00040667778,0.000046702327,0.08201359,0.0001285163,0.000040678206,0.00008487235,0.00087862136,0.0055018812,0.0000833743,0.00026985657,0.91005075,0.0004944939],"about_ca_topic_score_codex":0.694442,"about_ca_topic_score_gemma":0.9908481,"teacher_disagreement_score":0.29640615,"about_ca_system_score_codex":0.000696275,"about_ca_system_score_gemma":0.00051216356,"threshold_uncertainty_score":0.999978},"labels":[],"label_agreement":null},{"id":"W2951481452","doi":"10.32721/ctj.2019.67.2.sandler","title":"Disputing Denied Downward Transfer-Pricing Adjustments","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Tax court; Jurisdiction; Discretion; Adjudication; Law; Taxpayer; Appeal; Law and economics; Economics; Business; Political science","score_opus":0.010070716743302883,"score_gpt":0.17525024713610118,"score_spread":0.1651795303927983,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2951481452","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.91291296,0.00031474858,0.00021772564,0.008239623,0.0026570144,0.00043652745,0.000038989176,0.00008172905,0.075100645],"genre_scores_gemma":[0.9783919,0.000014313579,0.00011917125,0.003585209,0.002189712,0.000009632778,0.000052871794,0.0000723533,0.015564834],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99756247,0.000024739073,0.0005262166,0.00040908816,0.00019644691,0.0012810703],"domain_scores_gemma":[0.9986282,0.000030225354,0.0002479679,0.00035727443,0.00025784803,0.00047851002],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00051062106,0.00033102735,0.00040114572,0.0009294283,0.0005439498,0.00065169984,0.0005443283,0.00017224709,0.0035972672],"category_scores_gemma":[0.000200402,0.0003406696,0.00019353848,0.0007267417,0.000042728574,0.0012261018,0.000036301182,0.0006276537,0.001222668],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00016316983,0.0001822409,0.5423976,0.0015052577,0.0005757881,0.0036788764,0.0076924087,0.003882475,0.0045776125,0.0672379,0.23543487,0.13267176],"study_design_scores_gemma":[0.0010806257,0.000026085389,0.03721891,0.00027150972,0.0000979677,0.00016180972,0.0011630534,0.0018243846,0.000053750995,0.0006225759,0.9568134,0.00066591403],"about_ca_topic_score_codex":0.38999528,"about_ca_topic_score_gemma":0.84462214,"teacher_disagreement_score":0.72137856,"about_ca_system_score_codex":0.0006849514,"about_ca_system_score_gemma":0.00020875444,"threshold_uncertainty_score":0.9999045},"labels":[],"label_agreement":null},{"id":"W2951526157","doi":"10.32721/ctj.2019.67.2.itp","title":"International Tax Planning: The Stop-Loss Rules and Corporate Reorganizations—Interpretive Challenges","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Interpretation (philosophy); Shareholder; Context (archaeology); Law and economics; Statutory interpretation; Business; Corporation; Statutory law; Economics; Accounting; Law; Finance; Political science; Corporate governance; Computer science","score_opus":0.020937499153157936,"score_gpt":0.19788336204815327,"score_spread":0.17694586289499534,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2951526157","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.75699466,0.0015783991,0.000114546245,0.14076331,0.0035595575,0.00044552668,0.00016835188,0.00006404024,0.096311636],"genre_scores_gemma":[0.9785574,0.00014501374,0.000070680646,0.0021558225,0.00167427,0.000008759789,0.000049397462,0.000042913605,0.017295754],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987645,0.000029440409,0.0002984099,0.00028774663,0.00013049362,0.000489394],"domain_scores_gemma":[0.9985679,0.00006588857,0.000533765,0.00024315974,0.000383883,0.000205412],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004008506,0.00021265492,0.0002137728,0.0004975209,0.00042438006,0.0006272326,0.0005012862,0.0001053324,0.0017383102],"category_scores_gemma":[0.0004210592,0.00017989932,0.000050929997,0.0002674337,0.00010309053,0.00082727167,0.00006825681,0.0004189772,0.00028789014],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012608658,0.000082335864,0.25098994,0.00035354335,0.0006511608,0.001743274,0.022521785,0.0009601843,0.00039618733,0.36171684,0.3375028,0.022955844],"study_design_scores_gemma":[0.0002930014,0.000018364794,0.04549997,0.00019415015,0.00003415626,0.0002410895,0.0035443834,0.0008981469,0.0000058178894,0.0029696336,0.9460112,0.0002901278],"about_ca_topic_score_codex":0.059013106,"about_ca_topic_score_gemma":0.3973039,"teacher_disagreement_score":0.60850835,"about_ca_system_score_codex":0.00028368057,"about_ca_system_score_gemma":0.00012574058,"threshold_uncertainty_score":0.99917424},"labels":[],"label_agreement":null},{"id":"W2951759165","doi":"10.32721/ctj.2019.67.2.pf.fong","title":"Policy Forum: Structural Deficits and Long-Term Fiscal Consequences for the Federal Government—Some Observations and Advice","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Canadian Physiotherapy Association","funders":"","keywords":"Debt; Fiscal policy; Private consumption; Economics; Context (archaeology); Fiscal sustainability; Government (linguistics); Term (time); Consumption (sociology); Public economics; Deficit spending; Federal budget; Government debt; Economic policy; Current account; Macroeconomics; Finance; Fiscal year","score_opus":0.02089241733956253,"score_gpt":0.24966423886506625,"score_spread":0.2287718215255037,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2951759165","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.70959574,0.0012978957,0.000012095917,0.28331164,0.00055823335,0.0006477743,0.003299458,0.000012923603,0.0012642443],"genre_scores_gemma":[0.95742136,0.00050395366,0.000090997135,0.008491662,0.0010535832,0.00003454211,0.000010765597,0.00003071419,0.032362446],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976771,0.00009373053,0.0003240245,0.00033304197,0.000258474,0.0013136128],"domain_scores_gemma":[0.99700654,0.00043450913,0.00025039283,0.00023685645,0.0001407563,0.0019309341],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0005358797,0.00023139094,0.00027808224,0.00013444411,0.002332164,0.0005253044,0.00045120585,0.0001809601,0.0001240355],"category_scores_gemma":[0.00088811014,0.00021044625,0.00009876355,0.00030051093,0.00058408605,0.0005963409,0.000032631542,0.0003755202,0.0000036887782],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007280698,0.000011277184,0.4054573,0.00018015795,0.00026060472,0.00022879594,0.015145911,0.00007892877,0.00014759805,0.3822301,0.17212278,0.024063757],"study_design_scores_gemma":[0.0010849171,0.0001491422,0.5640565,0.00017385931,0.00007443339,0.000729221,0.004092894,0.0003085729,0.000009980274,0.015420745,0.4132324,0.00066733116],"about_ca_topic_score_codex":0.8310154,"about_ca_topic_score_gemma":0.99773115,"teacher_disagreement_score":0.36680937,"about_ca_system_score_codex":0.001852035,"about_ca_system_score_gemma":0.0021309017,"threshold_uncertainty_score":0.9989667},"labels":[],"label_agreement":null},{"id":"W2951973704","doi":"10.32721/ctj.2019.67.2.berger","title":"An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Toronto Metropolitan University; Wilfrid Laurier University","funders":"","keywords":"Sample (material); Government (linguistics); Economics; Revenue; Empirical evidence; Public economics; Empirical research; Tax revenue; Actuarial science; Demographic economics; Econometrics; Accounting; Statistics","score_opus":0.007209142131944632,"score_gpt":0.21571040375735767,"score_spread":0.20850126162541305,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2951973704","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9943726,0.00005715207,0.000007558648,0.0021063052,0.0007222251,0.00037968426,0.000103124476,0.000009516351,0.0022418078],"genre_scores_gemma":[0.99611044,0.000005050037,0.000022252081,0.00092243974,0.00043972026,0.000008191033,0.00008377869,0.000038440532,0.002369687],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9975502,0.000116052,0.0007666377,0.00042158208,0.00038208338,0.0007634719],"domain_scores_gemma":[0.99739814,0.00011959538,0.0008697713,0.0009538365,0.00039253067,0.00026612295],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012321535,0.00033064728,0.0008663601,0.0019195082,0.000284558,0.00012974205,0.000889841,0.00015100371,0.0023505734],"category_scores_gemma":[0.0003530337,0.00024805267,0.00067051576,0.0032225023,0.00010042846,0.00046077053,0.000065014785,0.00040630705,0.000066343506],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006583648,0.000039502487,0.98576677,0.00011517736,0.00027050974,0.000032492284,0.00017043597,0.002863414,0.00029153714,0.0005895028,0.009177917,0.00061689585],"study_design_scores_gemma":[0.0008168787,0.0002470512,0.92788786,0.0002694155,0.0027184593,0.00000943428,0.00013818294,0.016217295,0.0002388042,0.00016914618,0.050827194,0.00046030633],"about_ca_topic_score_codex":0.1618896,"about_ca_topic_score_gemma":0.81384665,"teacher_disagreement_score":0.6519571,"about_ca_system_score_codex":0.00054145255,"about_ca_system_score_gemma":0.0001872906,"threshold_uncertainty_score":0.9999972},"labels":[],"label_agreement":null},{"id":"W2979294291","doi":"10.32721/ctj.2019.67.3.ctp","title":"Corporate Tax Planning: Canadian Inbound Investment After the MLI","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Ratification; Base erosion and profit shifting; Tax treaty; Treaty; Structuring; Investment (military); Profit (economics); Business; International trade; Double taxation; Economy; Political science; Economics; Economic policy; International economics; Tax law; Finance; Law; Tax avoidance; Politics","score_opus":0.026984340939962884,"score_gpt":0.2271242461511807,"score_spread":0.20013990521121783,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979294291","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6044345,0.0017401401,0.000006374519,0.28426662,0.004003014,0.001089321,0.0031686989,0.000030768984,0.10126058],"genre_scores_gemma":[0.74155706,0.000096955606,0.000050262068,0.032049276,0.0017253691,0.000057228714,0.00002457853,0.000069062626,0.2243702],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9952448,0.00033962875,0.0005474799,0.00052263605,0.00035542235,0.002990057],"domain_scores_gemma":[0.9897872,0.00014542443,0.0005052806,0.0007427733,0.00027486167,0.008544433],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001454818,0.0004036828,0.00042935714,0.0007405127,0.0021181607,0.00070474495,0.0012821227,0.00038663458,0.004447159],"category_scores_gemma":[0.00053300586,0.00038720932,0.00021956115,0.0010674848,0.00058700715,0.0004974403,0.00003296433,0.0011778132,0.0006105173],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000021561562,0.0000079629135,0.026413593,0.000020122838,0.00009051469,0.0021166194,0.018281106,0.00016026522,0.00000738657,0.016111132,0.93580914,0.00096062507],"study_design_scores_gemma":[0.00031616355,0.00005814776,0.037083495,0.00013880242,0.000035955938,0.00035403066,0.0019069096,0.00003804719,0.0000033003055,0.0053119655,0.9542239,0.0005292939],"about_ca_topic_score_codex":0.9979193,"about_ca_topic_score_gemma":0.99998075,"teacher_disagreement_score":0.25221732,"about_ca_system_score_codex":0.007510391,"about_ca_system_score_gemma":0.012892654,"threshold_uncertainty_score":0.99985796},"labels":[],"label_agreement":null},{"id":"W2979366255","doi":"10.32721/ctj.2019.67.3.ptp","title":"Personal Tax Planning: Donation of Private Company Shares","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Donation; Corporation; Estate planning; Business; Estate; Gift tax; Finance; Tax planning; Plan (archaeology); Accounting; Management; Tax avoidance; Economics; Economic growth; Double taxation","score_opus":0.020262533342270718,"score_gpt":0.19415028740672421,"score_spread":0.1738877540644535,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979366255","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9753145,0.0002298962,0.000097500546,0.010048626,0.0011095741,0.00026544652,0.00013329535,0.000027155704,0.012774037],"genre_scores_gemma":[0.9856264,0.000006802951,0.00011045082,0.0014760982,0.0010602212,0.000006412618,0.00010180157,0.000038092843,0.011573705],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984141,0.000017514172,0.00045015276,0.00027827124,0.00018348343,0.0006564521],"domain_scores_gemma":[0.99830866,0.00003371335,0.00078847783,0.00022554355,0.00038686531,0.00025676982],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00040621898,0.00022222931,0.0003240051,0.00080601714,0.00026420242,0.00024682746,0.0004166915,0.00010948467,0.0031911503],"category_scores_gemma":[0.00018382979,0.00023584139,0.0001241912,0.000618267,0.000057240726,0.000818378,0.000038470484,0.00038585177,0.000263121],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001005591,0.00007783643,0.6179279,0.00079806097,0.00017601623,0.00059380726,0.0015782098,0.0025785407,0.0036366144,0.021419737,0.33643115,0.014681544],"study_design_scores_gemma":[0.00097476225,0.00003317854,0.19919188,0.0004369836,0.000044891614,0.00012937358,0.00077747734,0.009126411,0.0000691899,0.0021038326,0.7865712,0.00054079125],"about_ca_topic_score_codex":0.06896361,"about_ca_topic_score_gemma":0.5084388,"teacher_disagreement_score":0.45014006,"about_ca_system_score_codex":0.00036169868,"about_ca_system_score_gemma":0.00023661266,"threshold_uncertainty_score":0.99772006},"labels":[],"label_agreement":null},{"id":"W2979538973","doi":"10.32721/ctj.2019.67.3.fazel","title":"Suing the Canada Revenue Agency in Tort","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tort; Jurisdiction; Audit; Agency (philosophy); Law; Parliament; Political science; Business; Law and economics; Economics; Accounting; Liability; Sociology","score_opus":0.012001390883941039,"score_gpt":0.21664451106592375,"score_spread":0.20464312018198272,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979538973","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.82543373,0.00035539275,0.000008378814,0.118314445,0.0013673212,0.00045600653,0.00026642345,0.000007731812,0.053790588],"genre_scores_gemma":[0.93013185,0.000078808764,0.0000413279,0.0012199014,0.0006538863,0.000019648704,0.0000066890566,0.000018324006,0.06782959],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99808633,0.0001454991,0.00031657735,0.00022409469,0.00017373837,0.0010537318],"domain_scores_gemma":[0.9979732,0.000107882755,0.00014366626,0.000352703,0.000113064125,0.0013094594],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010330067,0.00012828907,0.0001837763,0.00013792861,0.0008829432,0.00014047069,0.00075351313,0.000102229955,0.00080378697],"category_scores_gemma":[0.000290523,0.000118824864,0.00006813486,0.0005859689,0.00008255712,0.00016841367,0.000022816703,0.00061777816,0.000049984617],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000082369315,0.000028069626,0.17796203,0.000050283015,0.00006898179,0.0012012899,0.038015008,0.0015574406,0.00012457855,0.057341166,0.70247424,0.021168657],"study_design_scores_gemma":[0.00011644034,0.0000081729095,0.029175807,0.00004954589,0.0000073745973,0.000048197166,0.0025166038,0.00006785099,0.0000028813702,0.0010667137,0.96676433,0.00017607746],"about_ca_topic_score_codex":0.99920577,"about_ca_topic_score_gemma":0.999997,"teacher_disagreement_score":0.26429006,"about_ca_system_score_codex":0.0035449609,"about_ca_system_score_gemma":0.00631849,"threshold_uncertainty_score":0.9993148},"labels":[],"label_agreement":null},{"id":"W2979593208","doi":"10.32721/ctj.2019.67.3.sym.overview","title":"Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Scholarship; Political science; Law and economics; Sociology; Law","score_opus":0.019536825135134987,"score_gpt":0.19847387365543256,"score_spread":0.17893704852029757,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979593208","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5524648,0.0057984306,0.00040976072,0.3412912,0.008524489,0.0031673105,0.001009745,0.00009713018,0.08723718],"genre_scores_gemma":[0.981394,0.00007869455,0.000063535015,0.00560543,0.0013647528,0.000032291784,0.000058692167,0.000057931768,0.011344669],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982601,0.000032120828,0.00046614383,0.0002798068,0.00016419435,0.00079764874],"domain_scores_gemma":[0.9978018,0.00016631457,0.0008417746,0.0005156724,0.00046988446,0.00020458658],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011661032,0.00023954618,0.00028669753,0.00029381164,0.0007522718,0.0004821576,0.0009278865,0.00010217442,0.0008315581],"category_scores_gemma":[0.00061874883,0.00017405182,0.00017016935,0.0006819917,0.00011381942,0.0007382708,0.000052027277,0.00057377055,0.00011188009],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00014043934,0.00007389682,0.0655377,0.0006451096,0.00037352234,0.00008166856,0.002365076,0.00088236044,0.0024366311,0.03528447,0.77715236,0.11502678],"study_design_scores_gemma":[0.0006363404,0.000018758694,0.004934971,0.00014892238,0.00006983307,0.000024603212,0.004163259,0.0013509435,0.000049972263,0.0010177131,0.98730963,0.00027502762],"about_ca_topic_score_codex":0.097176656,"about_ca_topic_score_gemma":0.75579756,"teacher_disagreement_score":0.6586209,"about_ca_system_score_codex":0.00031046887,"about_ca_system_score_gemma":0.0002954666,"threshold_uncertainty_score":0.9104978},"labels":[],"label_agreement":null},{"id":"W2979758257","doi":"10.32721/ctj.2019.67.3.vanbrederode","title":"Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Value-added tax; Subsidy; European union; Ad valorem tax; Consumption tax; Business; Public economics; Tax credit; Indirect tax; Direct tax; Tax reform; Statutory law; Economics; Economic policy; Market economy; Law; Political science","score_opus":0.01912299673135056,"score_gpt":0.1987972628391382,"score_spread":0.17967426610778764,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979758257","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9695833,0.0004780231,0.0000027482033,0.009502463,0.0002080977,0.00044275276,0.00001997418,0.0000037997772,0.01975889],"genre_scores_gemma":[0.9976,0.000052655705,0.000018857068,0.0014374442,0.00014280723,0.0000047106228,0.0000045066013,0.000016297688,0.0007227286],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99866474,0.0003084111,0.00034887306,0.00022774673,0.00010473745,0.0003455159],"domain_scores_gemma":[0.9987063,0.00025035563,0.00052274566,0.00017531529,0.00019092688,0.0001543906],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001599154,0.00016922878,0.00033153742,0.00022294316,0.00026074887,0.00020122353,0.00016112531,0.000025495647,0.000034978322],"category_scores_gemma":[0.0002787037,0.00014004255,0.000016586806,0.0003113186,0.00013357068,0.00058691564,0.000061363775,0.00030653743,0.0000029832995],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00067285803,0.0002443252,0.7994789,0.00086693536,0.0005938836,0.0026853902,0.059092373,0.0020266308,0.00036508733,0.07906462,0.033038177,0.021870809],"study_design_scores_gemma":[0.008715708,0.00012043357,0.70556056,0.0004011798,0.00020953169,0.0005453387,0.09048484,0.0031222256,0.0000069265943,0.0020382563,0.18800822,0.00078675454],"about_ca_topic_score_codex":0.99686986,"about_ca_topic_score_gemma":0.99996215,"teacher_disagreement_score":0.15497005,"about_ca_system_score_codex":0.00021908854,"about_ca_system_score_gemma":0.0002597437,"threshold_uncertainty_score":0.571077},"labels":[],"label_agreement":null},{"id":"W2979760687","doi":"10.32721/ctj.2019.67.3.fon","title":"Finances of the Nation: Tax Expenditures in Canada—Historical Estimates and Analysis","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Economics; Public economics","score_opus":0.01183308439416414,"score_gpt":0.20622787148718108,"score_spread":0.19439478709301694,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979760687","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8986897,0.0019761059,0.0000062742533,0.091733456,0.0013423385,0.00027679867,0.00087007997,0.0000036830024,0.005101584],"genre_scores_gemma":[0.9773748,0.00015279932,0.000053354735,0.0009081988,0.00023069774,0.0000073057445,0.0000040157634,0.000012000362,0.021256842],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99814934,0.00012895161,0.0003991908,0.0002542345,0.0002498521,0.00081844034],"domain_scores_gemma":[0.99801594,0.00019031184,0.00033783136,0.00027716113,0.000099906916,0.001078851],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004908689,0.00015761104,0.0003970979,0.00043135358,0.00045136758,0.00006451974,0.00056166755,0.0001204846,0.00047706394],"category_scores_gemma":[0.000554034,0.00014742531,0.0001218323,0.0010951821,0.00014394695,0.00019479996,0.000021112846,0.00039431025,0.0000021236483],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00000912027,0.000009626354,0.73813796,0.000040266976,0.0001456223,0.00021772618,0.0075407242,0.0011353318,0.000013657737,0.007084663,0.24211358,0.0035517544],"study_design_scores_gemma":[0.0002056111,0.000015669626,0.398239,0.00007683409,0.000067640045,0.00004035605,0.001107753,0.00021693582,0.000016714395,0.0009897491,0.5987898,0.00023392696],"about_ca_topic_score_codex":0.99992764,"about_ca_topic_score_gemma":0.9999996,"teacher_disagreement_score":0.35667625,"about_ca_system_score_codex":0.008372604,"about_ca_system_score_gemma":0.007383555,"threshold_uncertainty_score":0.99824363},"labels":[],"label_agreement":null},{"id":"W2979838046","doi":"10.32721/ctj.2019.67.3.sym.boadway","title":"Rationalizing the Canadian Income Tax System","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Queen's University","funders":"","keywords":"Tax reform; Value-added tax; Indirect tax; Tax credit; Public economics; Ad valorem tax; State income tax; Direct tax; Tax avoidance; Business; Double taxation; Economics; Economic policy","score_opus":0.013847132123640436,"score_gpt":0.2191713534951938,"score_spread":0.20532422137155334,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979838046","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.19578853,0.0013175487,0.000027924927,0.53613377,0.0072934125,0.0015936217,0.003942198,0.00007225806,0.25383076],"genre_scores_gemma":[0.863454,0.000043942724,0.00005777778,0.0066454434,0.0022196497,0.00002834316,0.000019388484,0.00005278373,0.1274787],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.995832,0.00037710977,0.0005369047,0.0004232296,0.00039547074,0.002435288],"domain_scores_gemma":[0.992106,0.000206261,0.00035552977,0.00062383077,0.00038614147,0.0063221897],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0020848548,0.00030551566,0.00037989358,0.0006928882,0.00427478,0.0007628557,0.0013373698,0.00036182272,0.001946652],"category_scores_gemma":[0.00067324884,0.00029759016,0.00021971595,0.0010463047,0.00034146415,0.00049929466,0.000024293482,0.001022044,0.00067889056],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000007648654,0.000005133496,0.018662646,0.00006707174,0.000109390705,0.0010387298,0.014997897,0.0003322767,0.000011517554,0.25819105,0.7043601,0.0022165081],"study_design_scores_gemma":[0.00025918536,0.000024942672,0.013457559,0.00019597603,0.000027228332,0.0004740499,0.002841865,0.00013846863,0.000003197341,0.00096232374,0.9811986,0.00041656705],"about_ca_topic_score_codex":0.9994897,"about_ca_topic_score_gemma":0.9999975,"teacher_disagreement_score":0.6676654,"about_ca_system_score_codex":0.01437858,"about_ca_system_score_gemma":0.0146825,"threshold_uncertainty_score":0.9999476},"labels":[],"label_agreement":null},{"id":"W2979934256","doi":"10.32721/ctj.2019.67.3.sym.milligan","title":"The Future of the Progressive Personal Income Tax: How High Can It Go?","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Economics; Revenue; Tax revenue; Boundary (topology); Enforcement; Labour economics; Public economics; Monetary economics; Finance","score_opus":0.007054380880569316,"score_gpt":0.20464947518176588,"score_spread":0.19759509430119657,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2979934256","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.35263917,0.0015076271,7.442589e-7,0.6361319,0.003195376,0.0005261155,0.0021189288,0.0000074213413,0.0038727324],"genre_scores_gemma":[0.8234225,0.00022240549,0.00001986803,0.0034146083,0.0026762863,0.000020066193,0.000004987135,0.00003465727,0.1701846],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99692523,0.00033631563,0.00035103192,0.00031724706,0.00041182764,0.0016583622],"domain_scores_gemma":[0.99603415,0.00019296595,0.00063191686,0.00054302876,0.00035859787,0.0022393449],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00092933734,0.0002614417,0.00034396944,0.00017488188,0.00224768,0.00033288405,0.0015422351,0.00027550024,0.0006846796],"category_scores_gemma":[0.0005256733,0.00019161029,0.0002759246,0.00083861686,0.0007293101,0.00023613361,0.00004708755,0.0009776661,0.000024623614],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002000821,0.0000113459855,0.020790624,0.0000491011,0.0001361565,0.00027546496,0.02616662,0.00001829732,0.000025806006,0.035560347,0.90442204,0.012524169],"study_design_scores_gemma":[0.00030072685,0.000049611688,0.033312805,0.00016533137,0.000029357561,0.00018817536,0.006378744,0.000015817712,0.000016571255,0.0015673904,0.9576975,0.00027798262],"about_ca_topic_score_codex":0.8696676,"about_ca_topic_score_gemma":0.9995984,"teacher_disagreement_score":0.6327173,"about_ca_system_score_codex":0.002701715,"about_ca_system_score_gemma":0.0054839766,"threshold_uncertainty_score":0.9990513},"labels":[],"label_agreement":null},{"id":"W2980048346","doi":"10.32721/ctj.2019.67.3.lubetsky","title":"Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Statute; Arrears; Appeal; Accounts payable; Economics; Law and economics; Income tax; Tax court; Statutory law; Indirect tax; Law; Debt; Political science; Tax reform; Public economics; Payment; Finance","score_opus":0.007912163595830931,"score_gpt":0.1777896541881128,"score_spread":0.16987749059228185,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980048346","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97528565,0.0013101331,0.00001597603,0.007263705,0.0013032502,0.00029186154,0.00006508775,0.000054659908,0.014409685],"genre_scores_gemma":[0.971731,0.00010414321,0.00019023793,0.0017603209,0.001726471,0.000008554937,0.000052301493,0.00006727456,0.02435971],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979394,0.000019098372,0.00044991734,0.00039115147,0.00017029427,0.0010301535],"domain_scores_gemma":[0.9984326,0.000034759563,0.00041698889,0.00037403763,0.00022194051,0.0005196934],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005292562,0.00029603808,0.00038590247,0.0010007682,0.0005613501,0.0008255492,0.00048569616,0.00018288719,0.00144956],"category_scores_gemma":[0.00023213764,0.00028637843,0.00010425228,0.00067708653,0.000089746354,0.0018338001,0.00012954454,0.0005618704,0.00035358526],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004036392,0.000047340847,0.8426292,0.00073891133,0.00018000348,0.001701743,0.0026880922,0.00014971317,0.00027731244,0.07320262,0.064386554,0.01395818],"study_design_scores_gemma":[0.0007195793,0.000031718442,0.16847935,0.0003894499,0.000041811592,0.00022979175,0.00090210675,0.00070215133,0.000009037977,0.0041931,0.8237211,0.00058076804],"about_ca_topic_score_codex":0.49521947,"about_ca_topic_score_gemma":0.93179893,"teacher_disagreement_score":0.75933456,"about_ca_system_score_codex":0.000541592,"about_ca_system_score_gemma":0.0002157863,"threshold_uncertainty_score":0.9999588},"labels":[],"label_agreement":null},{"id":"W2980058615","doi":"10.32721/ctj.2019.67.3.sym.thuronyi","title":"A Supplemental Expenditure Tax for Canada","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax reform; Indirect tax; State income tax; Value-added tax; Economics; Tax credit; Ad valorem tax; Consumption tax; Public economics; Direct tax; Monetary economics; Labour economics; Income tax; Business","score_opus":0.010943499830858818,"score_gpt":0.2256085154277144,"score_spread":0.21466501559685558,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980058615","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.35226384,0.0008869516,0.0000791297,0.55103856,0.010351868,0.002625862,0.043147907,0.0000424518,0.039563447],"genre_scores_gemma":[0.6747542,0.000067860856,0.00027938865,0.010185577,0.0031238943,0.000070237256,0.0001495885,0.00007480233,0.31129444],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9963641,0.000112022026,0.00044047422,0.0004321857,0.00029669277,0.0023545218],"domain_scores_gemma":[0.9943445,0.00017049916,0.00029730005,0.00039205528,0.00020967433,0.004585971],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006888096,0.0002912558,0.00039440143,0.00029578456,0.0013451662,0.00023650844,0.0008671357,0.0002398441,0.006489706],"category_scores_gemma":[0.00044340355,0.000346897,0.00019844924,0.0003882502,0.00013581771,0.0003469062,0.00002018569,0.00055159646,0.000051623036],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000010647375,0.000005357503,0.0022699882,0.000024271752,0.00004352796,0.00026815204,0.0031645524,0.00002789042,0.000021799753,0.007792347,0.98468316,0.0016882981],"study_design_scores_gemma":[0.0006636311,0.00005994716,0.0023813897,0.000065458815,0.000023977072,0.00018191276,0.0032114084,0.000031377644,0.000022173577,0.0009236504,0.99196655,0.00046855045],"about_ca_topic_score_codex":0.9997903,"about_ca_topic_score_gemma":0.9999994,"teacher_disagreement_score":0.54085296,"about_ca_system_score_codex":0.008112545,"about_ca_system_score_gemma":0.014235453,"threshold_uncertainty_score":0.99995494},"labels":[],"label_agreement":null},{"id":"W2980095205","doi":"10.32721/ctj.2019.67.3.sym.hale","title":"Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Lethbridge","funders":"","keywords":"Tax competition; Economics; Tax reform; Competition (biology); International taxation; Context (archaeology); Tax avoidance; Public economics; Market economy","score_opus":0.023359883799628108,"score_gpt":0.2696711002755093,"score_spread":0.24631121647588117,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980095205","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7670555,0.0005143282,0.000027891017,0.19557905,0.0017861777,0.00044741083,0.0022304058,0.000015252098,0.032343954],"genre_scores_gemma":[0.8848195,0.00013170886,0.00010827453,0.003526348,0.0019568242,0.0000110651235,0.000016246122,0.000044092212,0.10938594],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969318,0.00017762747,0.0005739073,0.0003053688,0.00033991926,0.0016713848],"domain_scores_gemma":[0.99573386,0.00016065796,0.0005597121,0.0005515151,0.00056059327,0.0024336677],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011152694,0.000250858,0.000389862,0.00015443552,0.0011911489,0.00019896477,0.000996382,0.0002113738,0.0012069383],"category_scores_gemma":[0.0009479211,0.00022972656,0.00018094725,0.0010760074,0.0005020606,0.0004137103,0.00003574933,0.00095265335,0.0001265042],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005566394,0.000081301994,0.024761317,0.00040083707,0.00039595275,0.0017350721,0.1399982,0.0012802866,0.00035856772,0.53448665,0.23510459,0.06134157],"study_design_scores_gemma":[0.00057781825,0.00006221206,0.025633417,0.0005367323,0.000047425518,0.00067529315,0.008040358,0.000089443696,0.00003822791,0.007640313,0.95615435,0.00050438324],"about_ca_topic_score_codex":0.9897056,"about_ca_topic_score_gemma":0.9986681,"teacher_disagreement_score":0.7210498,"about_ca_system_score_codex":0.004250752,"about_ca_system_score_gemma":0.004174832,"threshold_uncertainty_score":0.9997061},"labels":[],"label_agreement":null},{"id":"W2980146267","doi":"10.32721/ctj.2019.67.3.pfp","title":"Planification fiscale personnelle : Don d'actions d'une société privée","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.030188942569119036,"score_gpt":0.2500442308753244,"score_spread":0.21985528830620538,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980146267","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.27782664,0.00504281,0.00027677423,0.59096485,0.01827774,0.0007845422,0.0010388271,0.00004580834,0.10574204],"genre_scores_gemma":[0.38484296,0.0011758799,0.00027415,0.0009067301,0.0038431631,0.000020933985,0.000030239416,0.000055275348,0.60885066],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99513996,0.00035825185,0.0006960103,0.0007499337,0.00049732445,0.0025585056],"domain_scores_gemma":[0.99411243,0.00022903334,0.00074202823,0.0005235618,0.00036519373,0.004027768],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001330918,0.00044109963,0.00057417876,0.00030421474,0.0026480455,0.00047375791,0.0011806509,0.00068146223,0.010506199],"category_scores_gemma":[0.00035743706,0.0005173477,0.00042334286,0.0020382374,0.0007351844,0.0010830653,0.000041181487,0.001294174,0.0011234583],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000015278045,0.00009011274,0.020207671,0.00009470313,0.00013562405,0.00026892495,0.06496624,0.00048599284,0.00010114486,0.028299844,0.8527237,0.03261074],"study_design_scores_gemma":[0.0004371004,0.00013946946,0.020991057,0.00023470064,0.00008987816,0.00023978988,0.046560373,0.0005424402,0.000013264745,0.0038012622,0.9262812,0.00066943717],"about_ca_topic_score_codex":0.9323434,"about_ca_topic_score_gemma":0.9968933,"teacher_disagreement_score":0.5900581,"about_ca_system_score_codex":0.0053447783,"about_ca_system_score_gemma":0.0031296264,"threshold_uncertainty_score":0.9997278},"labels":[],"label_agreement":null},{"id":"W2980245551","doi":"10.32721/ctj.2019.67.3.sym.burch","title":"Extranational Taxation: Canada and UNCLOS Article 82","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"International Maritime Law Issues","field":"Environmental Science","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"United Nations Convention on the Law of the Sea; Sovereignty; Political science; Convention; Law; International trade; Economics; Politics","score_opus":0.002886500442810422,"score_gpt":0.1471852921651142,"score_spread":0.14429879172230378,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980245551","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94811094,0.00008396151,0.00002504863,0.019701157,0.00067854417,0.00019462346,0.00016416097,0.000009264227,0.031032303],"genre_scores_gemma":[0.95902866,0.000009434203,0.0004889568,0.001477334,0.0002300403,0.000008364788,0.000023737915,0.000024859874,0.0387086],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99838275,0.000048901464,0.00030162852,0.00030892398,0.00027241252,0.00068539224],"domain_scores_gemma":[0.9980621,0.00007225185,0.00018967826,0.00021059444,0.00006762811,0.0013977871],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00028390263,0.00017528364,0.00017346798,0.000101886275,0.0002877555,0.00010604602,0.0003227837,0.00008661687,0.020273678],"category_scores_gemma":[0.00017479318,0.00019247553,0.000042439417,0.00022738366,0.00009468209,0.0003437343,0.00004267512,0.00032884572,0.00029569355],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00001728471,0.000022165865,0.7777999,0.000025086814,0.00007383966,0.00084340316,0.0007567738,0.0030192754,0.0010211961,0.0059158467,0.20307848,0.00742676],"study_design_scores_gemma":[0.0004938531,0.000046111545,0.52445555,0.000042765038,0.000018317736,0.0011814755,0.0001616278,0.002468695,0.00017197605,0.0031806855,0.46736786,0.00041110808],"about_ca_topic_score_codex":0.9901475,"about_ca_topic_score_gemma":0.99988735,"teacher_disagreement_score":0.26428938,"about_ca_system_score_codex":0.002879234,"about_ca_system_score_gemma":0.0004982037,"threshold_uncertainty_score":0.98062193},"labels":[],"label_agreement":null},{"id":"W2980301699","doi":"10.32721/ctj.2019.67.3.sym.bird","title":"The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Pillar; Income tax; Public economics; Symbol (formal); Power (physics); Tax reform; State income tax; Tax policy; Democracy; Political science; Politics; Law; Engineering","score_opus":0.014679211479224736,"score_gpt":0.23969962486285318,"score_spread":0.22502041338362844,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980301699","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8761601,0.00081586017,0.0000012061809,0.11128091,0.0010638034,0.0004328487,0.00038037702,0.000010680522,0.009854253],"genre_scores_gemma":[0.91092783,0.0004898599,0.000042038588,0.002611129,0.000660727,0.000019502006,0.000005810666,0.000033619723,0.0852095],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968966,0.0003200313,0.00044307782,0.00037105216,0.00022417327,0.0017450547],"domain_scores_gemma":[0.9956355,0.00020174934,0.0002377881,0.00043391713,0.000115704366,0.0033753242],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0015388229,0.00023523648,0.0003143852,0.00057407917,0.0013742346,0.0004954095,0.00076249684,0.00017214639,0.00040703514],"category_scores_gemma":[0.0003966198,0.000224635,0.00007670389,0.0009799338,0.00036673615,0.00049937936,0.00003254022,0.00065879826,0.00003432899],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007518461,0.000043367574,0.48558834,0.00008852799,0.00011257925,0.0019501344,0.046295837,0.0003318012,0.00004970623,0.13688102,0.23592348,0.092660025],"study_design_scores_gemma":[0.00043379556,0.00007141444,0.070379585,0.00013551557,0.000009506251,0.000112568705,0.002927618,0.000105643965,0.0000025365168,0.0041107507,0.92136246,0.00034859046],"about_ca_topic_score_codex":0.9563086,"about_ca_topic_score_gemma":0.99994916,"teacher_disagreement_score":0.685439,"about_ca_system_score_codex":0.0035208536,"about_ca_system_score_gemma":0.0024730694,"threshold_uncertainty_score":0.99992585},"labels":[],"label_agreement":null},{"id":"W2996939772","doi":"10.32721/ctj.2019.67.4.gillis","title":"Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Point (geometry); Tax reform; Ad valorem tax; Indirect tax; Value-added tax; Direct tax; Economics; Tax credit; Tax law; Tax avoidance; Fiscal federalism; Double taxation; Public economics; Business; Market economy; Decentralization","score_opus":0.01308337913819759,"score_gpt":0.18542511867837763,"score_spread":0.17234173954018003,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2996939772","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5850292,0.000299358,0.0011160504,0.25543705,0.0017509144,0.0016343282,0.0004994521,0.000036112167,0.15419754],"genre_scores_gemma":[0.98718,0.0000034407724,0.00009624386,0.009031827,0.0009581379,0.00002094102,0.00002038159,0.000036507794,0.0026525347],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983633,0.00001954351,0.00045443975,0.00025462243,0.00006490581,0.00084315764],"domain_scores_gemma":[0.9986006,0.00015426133,0.00039856878,0.00023774055,0.00028748455,0.000321323],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006509488,0.00020314168,0.00033237835,0.0002506455,0.00040932474,0.00030062822,0.0002943264,0.00010060794,0.00032030628],"category_scores_gemma":[0.00018271897,0.00017839007,0.0001346551,0.0002080839,0.00011445969,0.00068661594,0.000018594204,0.00034148304,0.000020802267],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000050123665,0.000021495338,0.0077438364,0.00040113466,0.00009853806,0.00007293916,0.0003399497,0.000076083044,0.00038603108,0.9632095,0.023661427,0.003938916],"study_design_scores_gemma":[0.0016514797,0.00006764366,0.0042789644,0.00022082352,0.00012176763,0.00025586877,0.0030871325,0.003532923,0.00013812374,0.041362457,0.94475335,0.0005294857],"about_ca_topic_score_codex":0.13962205,"about_ca_topic_score_gemma":0.8286184,"teacher_disagreement_score":0.92184705,"about_ca_system_score_codex":0.00025179857,"about_ca_system_score_gemma":0.00021117112,"threshold_uncertainty_score":0.8661073},"labels":[],"label_agreement":null},{"id":"W2997003480","doi":"10.32721/ctj.2019.67.4.pfp","title":"Planification fiscale personnelle : Pour mieux saisir les nouvelles règles sur les placements passifs et l'intégration","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Physics; Political science; Art","score_opus":0.024157088410083804,"score_gpt":0.1950400441892911,"score_spread":0.1708829557792073,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997003480","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.72810215,0.006258894,0.0012470877,0.24580732,0.0049398458,0.00097210874,0.00074224826,0.00008116811,0.011849197],"genre_scores_gemma":[0.71830744,0.0006407631,0.00041811852,0.0016870709,0.0023344771,0.00003250085,0.000589039,0.00013179265,0.2758588],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9961426,0.00017074055,0.0009964645,0.0007967491,0.00034074567,0.0015526753],"domain_scores_gemma":[0.9960399,0.00016176097,0.0014665305,0.0005867542,0.0010308959,0.00071410276],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0010788002,0.00068433787,0.00062733487,0.0010835943,0.0012182326,0.0012170775,0.0007419909,0.00050540915,0.009498857],"category_scores_gemma":[0.00056572614,0.00078206963,0.00029855387,0.0008716027,0.00015006986,0.0019935302,0.00006780886,0.0010836163,0.0016078729],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008639801,0.00019643703,0.19003098,0.0011384446,0.00022427681,0.00037923417,0.0019052399,0.0016673125,0.0020391652,0.010562671,0.75860775,0.033162076],"study_design_scores_gemma":[0.0015813614,0.00006289277,0.10000668,0.0013700484,0.00017196834,0.00020305515,0.0077081462,0.008838086,0.00009442741,0.0009413684,0.8779071,0.0011148778],"about_ca_topic_score_codex":0.3582242,"about_ca_topic_score_gemma":0.95636004,"teacher_disagreement_score":0.59813577,"about_ca_system_score_codex":0.0014687948,"about_ca_system_score_gemma":0.0009514475,"threshold_uncertainty_score":0.99981976},"labels":[],"label_agreement":null},{"id":"W2997018012","doi":"10.32721/ctj.2019.67.4.sym.kobetsky","title":"The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Base erosion and profit shifting; Profit (economics); Pillar; Microeconomics; Business; Economics; Industrial organization; Public economics; Finance; Engineering; Double taxation; Tax avoidance","score_opus":0.008305517274844727,"score_gpt":0.18541196788662298,"score_spread":0.17710645061177827,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997018012","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5452446,0.0010455998,0.0016702311,0.42808956,0.005772408,0.0015302004,0.000099366516,0.000047869114,0.016500164],"genre_scores_gemma":[0.83631164,0.00009626436,0.0009642269,0.037691336,0.013173675,0.00014897856,0.000036515925,0.00017097023,0.11140638],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977601,0.000062287174,0.00045962803,0.00038574834,0.00019433902,0.0011378678],"domain_scores_gemma":[0.99832886,0.00008521766,0.00022284612,0.0006108111,0.00035981057,0.00039246381],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0012934919,0.00030776073,0.000290835,0.00035263968,0.00097297394,0.000992726,0.00090500934,0.00012633485,0.002050249],"category_scores_gemma":[0.000112579604,0.00020540542,0.0001797711,0.0010723417,0.000043471075,0.0005876791,0.00005283998,0.000733383,0.0018061835],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021922996,0.000025560801,0.053992238,0.00032134785,0.00028656455,0.00056820555,0.0035716582,0.0021576378,0.0005280441,0.033205744,0.65115076,0.25397298],"study_design_scores_gemma":[0.00028545866,0.000015574764,0.026096348,0.000108313034,0.000046220008,0.000086264205,0.0014850927,0.00094497134,0.000014117913,0.00069162,0.96988416,0.00034184143],"about_ca_topic_score_codex":0.058582883,"about_ca_topic_score_gemma":0.94262356,"teacher_disagreement_score":0.8840407,"about_ca_system_score_codex":0.00045014583,"about_ca_system_score_gemma":0.00027668857,"threshold_uncertainty_score":0.99897105},"labels":[],"label_agreement":null},{"id":"W2997210315","doi":"10.32721/ctj.2019.67.4.pf.saillant","title":"Policy Forum: Is New Brunswick Heading over the Fiscal Cliff?","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of New Brunswick; Dalhousie University","funders":"","keywords":"Revenue; Heading (navigation); Government (linguistics); Position (finance); Cliff; Population; Fiscal year; Economics; Fiscal policy; Geography; Political science; Demography; Finance; Macroeconomics; Sociology; Archaeology","score_opus":0.014636190073280948,"score_gpt":0.2510501755339115,"score_spread":0.23641398546063055,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997210315","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2026086,0.00082179595,0.000028796358,0.741801,0.0022444844,0.0006255165,0.0006298024,0.0000333817,0.05120658],"genre_scores_gemma":[0.44785103,0.00040867348,0.00007350804,0.057098255,0.0069142985,0.000007143174,0.00000977327,0.00008906675,0.48754823],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9954705,0.0002300051,0.00054717646,0.000492924,0.00037853335,0.00288081],"domain_scores_gemma":[0.9925269,0.00023649792,0.00037199282,0.00070682424,0.00013852911,0.0060192384],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009799721,0.00035936694,0.00044535403,0.0006060739,0.001900235,0.0005456458,0.0014071296,0.00037852998,0.004244234],"category_scores_gemma":[0.000875636,0.0003422574,0.00034814954,0.0013277702,0.00033302998,0.00057147804,0.000048036458,0.0011297299,0.0005179103],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000009271297,0.000005738256,0.016944258,0.000011607775,0.000052467483,0.00015127384,0.012897347,0.0000247233,0.000008026171,0.057637133,0.9000539,0.012204243],"study_design_scores_gemma":[0.00057201897,0.000054248936,0.03000424,0.000114322575,0.000026192583,0.00028022414,0.0017526968,0.000057817073,0.000007179253,0.008434098,0.9582425,0.00045450203],"about_ca_topic_score_codex":0.995133,"about_ca_topic_score_gemma":0.99977744,"teacher_disagreement_score":0.6847028,"about_ca_system_score_codex":0.0044883057,"about_ca_system_score_gemma":0.016094953,"threshold_uncertainty_score":0.99990296},"labels":[],"label_agreement":null},{"id":"W2997234576","doi":"10.32721/ctj.2019.67.4.ptp","title":"Personal Tax Planning: Getting a GRIP on New Passive Investment Rules and Integration","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Corporate tax; Legislation; Dividend; Business; Double taxation; Investment (military); Tax avoidance; Economics; Public economics; Accounting; Finance; Political science; Law","score_opus":0.016904995385021958,"score_gpt":0.20001798632099724,"score_spread":0.18311299093597527,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997234576","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92023486,0.0003716414,0.00008010282,0.039762393,0.0013415966,0.00038623993,0.000047644382,0.00004304454,0.037732493],"genre_scores_gemma":[0.9529586,0.000009155609,0.00025171004,0.013454695,0.0028954125,0.000010218999,0.00008231994,0.00004725849,0.030290617],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99847907,0.000022492488,0.00032549014,0.0003379678,0.00015261993,0.0006823722],"domain_scores_gemma":[0.998696,0.000043933174,0.00041233414,0.00016785762,0.00019300445,0.000486842],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00025939502,0.00027063617,0.00027212253,0.0007388015,0.00040259096,0.0006946517,0.00021722456,0.00011397648,0.0010046484],"category_scores_gemma":[0.00037375846,0.00025904964,0.000076163196,0.00027258677,0.000043830805,0.0008073067,0.000027772883,0.0005298803,0.00028764654],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000097806995,0.000049451504,0.042224165,0.0002058791,0.00015698277,0.0008919897,0.0069623324,0.000324715,0.0005434384,0.059023976,0.84530365,0.04421564],"study_design_scores_gemma":[0.0009015112,0.00010651752,0.033329163,0.0005327527,0.000051314004,0.00015558291,0.0030440458,0.0031508552,0.000025663938,0.002944959,0.95522463,0.0005330083],"about_ca_topic_score_codex":0.3064313,"about_ca_topic_score_gemma":0.67772686,"teacher_disagreement_score":0.37129554,"about_ca_system_score_codex":0.0005156764,"about_ca_system_score_gemma":0.0002508869,"threshold_uncertainty_score":0.9999862},"labels":[],"label_agreement":null},{"id":"W2997674740","doi":"10.32721/ctj.2019.67.4.sym.arnold","title":"The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Capitalization; Dividend; Withholding tax; Law and economics; Economics; Law; Income tax; Political science; Double taxation; Business; Direct tax","score_opus":0.0620624277727646,"score_gpt":0.21924507826662115,"score_spread":0.15718265049385655,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997674740","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8007869,0.00021475423,0.0000046153054,0.11859188,0.0011982829,0.00044464608,0.00018393603,0.000016643193,0.07855831],"genre_scores_gemma":[0.9817047,0.000016111197,0.000009882793,0.0026853199,0.0010568713,0.000015159169,0.000047752605,0.000039625018,0.014424555],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.998277,0.00006920966,0.0004291868,0.0002583521,0.00011001129,0.0008562332],"domain_scores_gemma":[0.99786013,0.0003958238,0.00035450948,0.0004310711,0.00026995732,0.00068849674],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0006391527,0.0002384463,0.00023625104,0.0010141872,0.0021321017,0.00066321297,0.00043544284,0.00017606987,0.00044697104],"category_scores_gemma":[0.0006602675,0.00018077255,0.00009438648,0.00073789683,0.00022018721,0.0005723672,0.0000186981,0.0007047388,0.00015275116],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000074655923,0.0000047834196,0.26495755,0.000030469015,0.00007471547,0.000026455697,0.00049623847,0.0001314195,0.000004506837,0.62908244,0.10420582,0.0009781779],"study_design_scores_gemma":[0.00017981698,0.000024946079,0.29138196,0.000111648544,0.00005682216,0.000036433295,0.0027738174,0.000067424284,0.0000035533826,0.0070101884,0.6981358,0.00021757605],"about_ca_topic_score_codex":0.9985243,"about_ca_topic_score_gemma":0.9999825,"teacher_disagreement_score":0.6220722,"about_ca_system_score_codex":0.0011945723,"about_ca_system_score_gemma":0.0008730789,"threshold_uncertainty_score":0.99916697},"labels":[],"label_agreement":null},{"id":"W2997713079","doi":"10.32721/ctj.2019.67.4.ustd","title":"Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Real estate investment trust; Shareholder; Business; Finance; Tax exemption; Internal revenue; Order (exchange); Foreign direct investment; Real estate; Service (business); Accounting; Economics; Law","score_opus":0.021802836090611795,"score_gpt":0.19573013739682418,"score_spread":0.1739273013062124,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997713079","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97092366,0.00015417566,0.00007964436,0.007895376,0.0015625074,0.0004547808,0.00014822077,0.000052783456,0.018728847],"genre_scores_gemma":[0.9751845,0.000018485438,0.00025632163,0.0035795642,0.0006984368,0.000013085904,0.000096193595,0.0000697133,0.02008369],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975571,0.000038452396,0.0007195843,0.00044369037,0.00024595993,0.000995203],"domain_scores_gemma":[0.9972169,0.00005804774,0.0011262328,0.00040184904,0.00085419527,0.0003427715],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00063505926,0.0003355502,0.00044809404,0.0010049411,0.0002799244,0.00026413714,0.0006135575,0.00016247429,0.0017589654],"category_scores_gemma":[0.0007588015,0.0003621145,0.000108603504,0.0015374307,0.00005299538,0.0007447947,0.000044934484,0.00053817395,0.00043399277],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021109352,0.00013112344,0.32981214,0.0011231501,0.00034129937,0.0009215236,0.0015793468,0.0045261406,0.0047626607,0.01264292,0.6204461,0.023502512],"study_design_scores_gemma":[0.0012379168,0.000042859247,0.12970161,0.00091022725,0.0000381241,0.00006603718,0.00041867743,0.00086014456,0.00026316164,0.00041187624,0.86531246,0.0007369049],"about_ca_topic_score_codex":0.09094796,"about_ca_topic_score_gemma":0.7774882,"teacher_disagreement_score":0.6865402,"about_ca_system_score_codex":0.0007222125,"about_ca_system_score_gemma":0.0006061517,"threshold_uncertainty_score":0.99988306},"labels":[],"label_agreement":null},{"id":"W2997719944","doi":"10.32721/ctj.2019.67.4.sym.li","title":"Value Creation: A Constant Principle in a Changing World of International Taxation","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Base erosion and profit shifting; Allegiance; Law and economics; International taxation; Economics; Doctrine; Double taxation; Tax law; Economic system; Tax reform; Public economics; Political science; Law","score_opus":0.010897975936930152,"score_gpt":0.19919315318390932,"score_spread":0.18829517724697917,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2997719944","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8972973,0.000096022384,0.00023668229,0.01383578,0.0017476024,0.00037575106,0.00005022637,0.000019738409,0.08634089],"genre_scores_gemma":[0.97072643,0.000010790835,0.00018905802,0.0009913774,0.00074800325,0.000011742694,0.000058109115,0.000023780218,0.0272407],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99861604,0.000017079106,0.00048138012,0.000227121,0.00014654383,0.0005118433],"domain_scores_gemma":[0.9983357,0.000030691226,0.0009897851,0.00019636545,0.0003144261,0.00013299087],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006187776,0.00015503517,0.00024034437,0.0036187903,0.00012125569,0.00017007352,0.00031222487,0.00006351601,0.002053224],"category_scores_gemma":[0.00030051422,0.00017260294,0.00007631587,0.0019640813,0.00003949476,0.00074437284,0.00003813905,0.00027430634,0.000110012385],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000712917,0.000062820574,0.7325294,0.00024499898,0.000069455295,0.00034960482,0.0010382237,0.005366666,0.0008756149,0.24036168,0.0092857275,0.009744541],"study_design_scores_gemma":[0.0015048676,0.000018335355,0.11293386,0.0007017927,0.000027931506,0.00010157322,0.0009731604,0.025581198,0.00007491852,0.0037669695,0.85382545,0.00048993283],"about_ca_topic_score_codex":0.060244884,"about_ca_topic_score_gemma":0.83934236,"teacher_disagreement_score":0.84453976,"about_ca_system_score_codex":0.00066784665,"about_ca_system_score_gemma":0.00027679832,"threshold_uncertainty_score":0.99885905},"labels":[],"label_agreement":null},{"id":"W2998120706","doi":"10.32721/ctj.2019.67.4.okafor","title":"Did the Adoption of IFRS Affect Corporate Tax Avoidance?","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary; Toronto Metropolitan University","funders":"","keywords":"Business; Accounting; Tax avoidance; Corporate tax; Accrual; Profitability index; Sample (material); International Financial Reporting Standards; Propensity score matching; Empirical evidence; Finance; Double taxation","score_opus":0.018886785768243035,"score_gpt":0.17978649291143214,"score_spread":0.1608997071431891,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998120706","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9668177,0.00026767675,0.00015700415,0.01725669,0.0021946025,0.00052021345,0.00009506499,0.00003181621,0.012659263],"genre_scores_gemma":[0.9775107,0.000035622998,0.00006659091,0.0019856195,0.0013415639,0.000015449383,0.000057335743,0.00005102775,0.018936126],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980992,0.000048247854,0.00053186156,0.00032309542,0.00019107157,0.0008065273],"domain_scores_gemma":[0.9971658,0.000065190376,0.0015454344,0.0005080905,0.00046043747,0.00025506027],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009444328,0.00028405347,0.00038082176,0.00057630823,0.0004385073,0.00030766602,0.00063752657,0.00013045098,0.0014022422],"category_scores_gemma":[0.00026242321,0.00023935158,0.0001856261,0.0010344592,0.000121123776,0.00082849426,0.000049147093,0.0005749596,0.0006563369],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018203023,0.00011870225,0.41502196,0.0011104955,0.0002940411,0.0007775759,0.0011205662,0.0060699503,0.006992542,0.06051104,0.47033295,0.037468154],"study_design_scores_gemma":[0.0013653466,0.000077846445,0.19710739,0.0005281368,0.00012693672,0.00026735858,0.0011507563,0.005489328,0.00015476657,0.0068101888,0.786037,0.00088492216],"about_ca_topic_score_codex":0.096375346,"about_ca_topic_score_gemma":0.8249711,"teacher_disagreement_score":0.72859573,"about_ca_system_score_codex":0.00040302076,"about_ca_system_score_gemma":0.00033275422,"threshold_uncertainty_score":0.9995106},"labels":[],"label_agreement":null},{"id":"W2998320660","doi":"10.32721/ctj.2019.67.4.sym.cui","title":"The Digital Services Tax on the Verge of Implementation","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Casual; Tariff; Economics; Law and economics; Legislation; International economics; Public economics; Political science; Business; Law","score_opus":0.01025556345737065,"score_gpt":0.18427878757728536,"score_spread":0.17402322411991472,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998320660","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.947141,0.00007063695,0.000004915012,0.037066605,0.0009872185,0.00030597614,0.00011993459,0.000009510667,0.014294213],"genre_scores_gemma":[0.9883762,0.000014243934,0.000004417934,0.0023125377,0.00069089484,0.0000098053015,0.000035534587,0.000023998178,0.008532385],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99879223,0.00001656737,0.00034920537,0.00017078462,0.00014867412,0.0005225496],"domain_scores_gemma":[0.99860257,0.00008592905,0.00063536473,0.00032772674,0.00022812399,0.00012028154],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00046372626,0.00015891159,0.00015213777,0.00021661421,0.0005730863,0.0006214906,0.0005388232,0.00004278505,0.00092405104],"category_scores_gemma":[0.00007643239,0.000106948784,0.00009597677,0.0004568263,0.000050765437,0.00046754567,0.00003474508,0.00026396004,0.00033908768],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001306891,0.0000655951,0.22311047,0.00046823174,0.0003404301,0.00018522632,0.0015784731,0.0007758432,0.0011803418,0.14048354,0.46223143,0.16944976],"study_design_scores_gemma":[0.000341538,0.000025332884,0.044692956,0.00009487742,0.000023545797,0.000021159092,0.002582486,0.0006319988,0.000047324233,0.002214477,0.9491215,0.00020280942],"about_ca_topic_score_codex":0.094874665,"about_ca_topic_score_gemma":0.895704,"teacher_disagreement_score":0.8008293,"about_ca_system_score_codex":0.00021750633,"about_ca_system_score_gemma":0.00014741464,"threshold_uncertainty_score":0.9999892},"labels":[],"label_agreement":null},{"id":"W2998415904","doi":"10.32721/ctj.2019.67.4.itp","title":"International Tax Planning: The Foreign Affiliate Surplus Reclassification Rule","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Leukemia & Lymphoma Society of Canada","funders":"","keywords":"Taxable income; Earnings; Business; Economic surplus; Economics; Accounting; Market economy; Welfare","score_opus":0.020874495542034646,"score_gpt":0.2068087944977818,"score_spread":0.18593429895574715,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998415904","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.47411144,0.000290905,0.00020902528,0.0878262,0.0065383203,0.0006165709,0.00012043755,0.000088104214,0.430199],"genre_scores_gemma":[0.9329573,0.000015306621,0.00009327195,0.0028837908,0.003234286,0.000018840346,0.00013077357,0.000046192155,0.06062024],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983455,0.000028694561,0.00040977594,0.00030946534,0.0001957098,0.0007108412],"domain_scores_gemma":[0.9984411,0.000050084353,0.0005314627,0.000379595,0.00036153567,0.00023621002],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006719863,0.00022802386,0.00022241038,0.0006087442,0.00051084167,0.0008010565,0.000797741,0.00013332276,0.0037549306],"category_scores_gemma":[0.0003365693,0.00019310448,0.00013009275,0.0004788831,0.0000619205,0.0010184061,0.000044313732,0.0005311017,0.0009930799],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005673363,0.000036433375,0.12370081,0.00009130019,0.00017358446,0.00032752816,0.0012334359,0.0016610809,0.00036777774,0.055755634,0.801578,0.015017696],"study_design_scores_gemma":[0.00038432356,0.000009458259,0.032602496,0.00008157282,0.000028338452,0.00009444053,0.0012366137,0.003472596,0.000012971371,0.0018657518,0.9599407,0.00027077593],"about_ca_topic_score_codex":0.19020593,"about_ca_topic_score_gemma":0.52659196,"teacher_disagreement_score":0.45884585,"about_ca_system_score_codex":0.0005763861,"about_ca_system_score_gemma":0.000186616,"threshold_uncertainty_score":0.99978477},"labels":[],"label_agreement":null},{"id":"W2998417729","doi":"10.32721/ctj.2019.67.4.sym.cockfield","title":"Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"","keywords":"Taxpayer; Business; Tax evasion; Tax avoidance; Information exchange; Accounting; Public economics; Law and economics; Double taxation; Finance; Economics; Law; Political science","score_opus":0.03947872554816999,"score_gpt":0.20459002389714126,"score_spread":0.16511129834897126,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998417729","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9329212,0.00049232814,0.000035951878,0.03567178,0.0026420648,0.00076846546,0.0007287793,0.000032060925,0.026707426],"genre_scores_gemma":[0.9895248,0.00020953834,0.00005807536,0.0060409824,0.001472824,0.0000076045912,0.0014251234,0.000029309453,0.001231749],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981713,0.000027168155,0.0004627943,0.00041170625,0.00018435525,0.00074267236],"domain_scores_gemma":[0.9976561,0.00004569154,0.0005352838,0.0014040079,0.00013648781,0.00022240318],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0014303246,0.00023303296,0.00024136605,0.0007394138,0.00037682982,0.0012596137,0.002135426,0.00010374008,0.000344913],"category_scores_gemma":[0.00060987996,0.000206991,0.000029357598,0.00086833467,0.000042056083,0.004453881,0.000388153,0.000573406,0.0003164878],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010295892,0.00007331883,0.25355878,0.0010423663,0.00015570746,0.0009839357,0.004202759,0.0009077282,0.00017172258,0.020671384,0.384589,0.33354035],"study_design_scores_gemma":[0.0006268358,0.000009752337,0.021126661,0.0001610376,0.000030171417,0.00017574754,0.004306067,0.014716165,7.5529414e-7,0.00058167835,0.95793176,0.00033337943],"about_ca_topic_score_codex":0.3623425,"about_ca_topic_score_gemma":0.96578413,"teacher_disagreement_score":0.6034416,"about_ca_system_score_codex":0.00025243167,"about_ca_system_score_gemma":0.00031788336,"threshold_uncertainty_score":0.9997772},"labels":[],"label_agreement":null},{"id":"W2998465891","doi":"10.32721/10.32721/ctj.2019.67.4.pf.godbout","title":"Policy Forum: Quebec's Debt—Taming the Beast","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Debt; Government debt; Debt-to-GDP ratio; Statute; Internal debt; Economics; Transparency (behavior); Recession; Government (linguistics); External debt; Debt levels and flows; Economic policy; Finance; Political science; Macroeconomics; Law","score_opus":0.01087055257984824,"score_gpt":0.23213955328637634,"score_spread":0.2212690007065281,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998465891","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.42152557,0.0005735238,0.00003922169,0.49332142,0.003043056,0.0004718601,0.00013019035,0.000030245435,0.08086492],"genre_scores_gemma":[0.8113949,0.0001402623,0.000051934036,0.0031549886,0.0023662313,0.000011150847,0.000003025129,0.000025695292,0.18285184],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99685526,0.00020105769,0.00032558382,0.0003238973,0.00034304673,0.00195116],"domain_scores_gemma":[0.9966407,0.00015532874,0.00029569297,0.0003553333,0.00020924001,0.0023437007],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012382491,0.00020072465,0.00026122222,0.00023466695,0.0024011424,0.0005067529,0.0012977978,0.00019975794,0.0011251561],"category_scores_gemma":[0.0008243542,0.00016964012,0.00019254145,0.0012098433,0.00041181696,0.00051900384,0.00003860216,0.00059343,0.00019855521],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011643637,0.000022791466,0.12781379,0.000022066717,0.000086199085,0.00033132618,0.07468858,0.00018296312,0.000062961444,0.19035521,0.5043936,0.10202889],"study_design_scores_gemma":[0.00019872456,0.00003239121,0.035262946,0.00006819174,0.000013798799,0.00007995956,0.030995846,0.000051619434,0.0000037147868,0.0055317795,0.92744786,0.00031314552],"about_ca_topic_score_codex":0.9934526,"about_ca_topic_score_gemma":0.9999057,"teacher_disagreement_score":0.49016643,"about_ca_system_score_codex":0.0031000245,"about_ca_system_score_gemma":0.0056148344,"threshold_uncertainty_score":0.9997879},"labels":[],"label_agreement":null},{"id":"W2998481741","doi":"10.32721/ctj.2019.67.4.pf.godbout.f","title":"Policy Forum : Dette du Québec — Dompter la bête","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.0067957404533312265,"score_gpt":0.20386134797078606,"score_spread":0.19706560751745483,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998481741","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.094329834,0.0053645563,0.000027926633,0.80331564,0.0052541764,0.0004839048,0.0028869237,0.000025654446,0.0883114],"genre_scores_gemma":[0.40862593,0.0011443391,0.00008310267,0.027417777,0.0067201727,0.000017205391,0.000012875394,0.00012226439,0.55585635],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9932691,0.000576503,0.00084960717,0.000737353,0.0003624259,0.0042050225],"domain_scores_gemma":[0.98896164,0.00040211622,0.0006344586,0.00078203715,0.00032810387,0.008891645],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0012533321,0.00064625207,0.0007900013,0.00094958226,0.0014754015,0.00056475255,0.00147841,0.0008100832,0.011094941],"category_scores_gemma":[0.0010597936,0.00079457386,0.00056888367,0.0015676653,0.0010924087,0.0009577027,0.0000741107,0.0017290338,0.0024651336],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000152521725,0.000023736646,0.009933782,0.000079518875,0.0001499756,0.0017930618,0.0098624425,0.00013597576,0.0000118020325,0.06151397,0.87456685,0.04191365],"study_design_scores_gemma":[0.00077529973,0.00012050068,0.009756076,0.0004406855,0.000085702886,0.0022970478,0.001311407,0.00016689982,0.000006265002,0.0042360434,0.9798745,0.0009295568],"about_ca_topic_score_codex":0.99905473,"about_ca_topic_score_gemma":0.99996716,"teacher_disagreement_score":0.77589786,"about_ca_system_score_codex":0.012381805,"about_ca_system_score_gemma":0.025209315,"threshold_uncertainty_score":0.9998245},"labels":[],"label_agreement":null},{"id":"W2998618010","doi":"10.32721/ctj.2019.67.4.fon","title":"Finances of the Nation: Taxing Wages in Canada, 2001-2018","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Economics; Real wages; Labour economics; Wage","score_opus":0.016101248329126155,"score_gpt":0.2010411868237747,"score_spread":0.18493993849464854,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998618010","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8436959,0.0006179761,0.0000018806495,0.12677407,0.002672659,0.0003669115,0.00091942964,0.0000040831246,0.024947124],"genre_scores_gemma":[0.937647,0.00016800684,0.000033012046,0.0022924028,0.0005053148,0.000007390059,0.0000025541162,0.000019378142,0.05932493],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975234,0.00018675053,0.00045301812,0.0002454052,0.00029314373,0.0012982727],"domain_scores_gemma":[0.9977266,0.00014471973,0.00039909125,0.00035454062,0.00015739,0.0012176319],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008110744,0.00016887514,0.00031068543,0.00026403938,0.00053690834,0.00006508082,0.0009155959,0.0001332493,0.0010527585],"category_scores_gemma":[0.00073929847,0.0001643498,0.000105226456,0.0009676074,0.0001871015,0.0002691202,0.000023296227,0.00053753186,0.0000138303585],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000007720201,0.000009423991,0.1990016,0.00005390264,0.000032625652,0.00026643134,0.008301832,0.00078085676,0.00003597646,0.008723118,0.77626145,0.006525086],"study_design_scores_gemma":[0.00024481775,0.000015275904,0.14547461,0.00023096624,0.000008152555,0.000056859142,0.0019086801,0.000058955542,0.000032942724,0.0007179845,0.85101646,0.00023432108],"about_ca_topic_score_codex":0.9999484,"about_ca_topic_score_gemma":0.9999998,"teacher_disagreement_score":0.12448167,"about_ca_system_score_codex":0.0075393184,"about_ca_system_score_gemma":0.019369232,"threshold_uncertainty_score":0.9998604},"labels":[],"label_agreement":null},{"id":"W2998643549","doi":"10.32721/ctj.2019.67.4.pf.locke","title":"Policy Forum: Newfoundland and Labrador's Debt Strategy—Waiting for a Saviour or Godot?","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Debt; Government (linguistics); Per capita; Government debt; Deficit spending; Fiscal policy; Current account; Economics; Economic policy; Finance; Monetary economics; Demography; Population; Sociology","score_opus":0.019394626722877537,"score_gpt":0.25857092764703343,"score_spread":0.2391763009241559,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2998643549","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7465732,0.00063500315,0.00004700135,0.22684544,0.0011208531,0.0012004697,0.0031545165,0.000038833172,0.020384647],"genre_scores_gemma":[0.84072936,0.00035154575,0.00023250665,0.005737665,0.0025547522,0.00003236049,0.00001862234,0.000071563394,0.15027162],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9965695,0.00012228741,0.00044483904,0.00044550168,0.00018144508,0.0022364217],"domain_scores_gemma":[0.9946333,0.00029457046,0.0003224559,0.00030962113,0.00022586096,0.004214167],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.00082377665,0.00029986489,0.0004355035,0.00055611273,0.001452109,0.00053988997,0.0005439739,0.00031166224,0.0005571666],"category_scores_gemma":[0.001202619,0.00031316033,0.00015395059,0.0006705244,0.00022763951,0.00063701096,0.000023379074,0.000518934,0.000034037756],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018290532,0.000034394863,0.05318737,0.0002656185,0.00024885227,0.0011083208,0.027943239,0.00014098262,0.00008132902,0.3275916,0.49139804,0.09781734],"study_design_scores_gemma":[0.0011491188,0.00019883196,0.012913421,0.0002019358,0.00003968246,0.0006259775,0.005865706,0.00021059315,0.0000030421177,0.008613469,0.9695814,0.00059682433],"about_ca_topic_score_codex":0.98336273,"about_ca_topic_score_gemma":0.9998646,"teacher_disagreement_score":0.47818336,"about_ca_system_score_codex":0.0025823128,"about_ca_system_score_gemma":0.006858577,"threshold_uncertainty_score":0.99993205},"labels":[],"label_agreement":null},{"id":"W3014129747","doi":"10.32721/ctj.2020.68.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Political science; Public administration; Foundation (evidence); Economic growth; Economics; Law","score_opus":0.025694227342280482,"score_gpt":0.22254438228637619,"score_spread":0.1968501549440957,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014129747","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.72224027,0.0014887251,0.00001561093,0.25696242,0.0039943988,0.00054218364,0.010556315,0.0000089781915,0.0041910782],"genre_scores_gemma":[0.9890204,0.0001582704,0.000041868596,0.0013102085,0.0028572176,0.000004137275,0.000009573782,0.00001776673,0.006580574],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983099,0.00027257923,0.0004092754,0.00020267656,0.0002161236,0.00058943406],"domain_scores_gemma":[0.997509,0.00014519179,0.00046139307,0.00017014597,0.00031923447,0.0013950106],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007948792,0.00013403133,0.00030099892,0.000108316046,0.000551218,0.000058093905,0.000584173,0.00016070525,0.00010222655],"category_scores_gemma":[0.0027124628,0.00012669929,0.000091430404,0.0006170693,0.00049716095,0.00019764535,0.000028250228,0.00033924665,0.0000015911908],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005018689,0.000013796171,0.065418325,0.00008286291,0.000057918227,0.000063671134,0.021866675,0.00003786175,0.00009187611,0.008226166,0.8929378,0.011152856],"study_design_scores_gemma":[0.000368211,0.00008142252,0.17335717,0.00008778417,0.000023020491,0.00002466136,0.0004426161,0.000028897553,0.00007364742,0.00059695396,0.8247131,0.00020250569],"about_ca_topic_score_codex":0.9826003,"about_ca_topic_score_gemma":0.9997333,"teacher_disagreement_score":0.26678008,"about_ca_system_score_codex":0.00048975175,"about_ca_system_score_gemma":0.0041880882,"threshold_uncertainty_score":0.7429489},"labels":[],"label_agreement":null},{"id":"W3014208351","doi":"10.32721/ctj.2020.68.1.pfp","title":"Planification fiscale personnelle: Défense de diligence raisonnable relativement — la responsabilité des versements obligatoires impayés","year":2020,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.029946944081352442,"score_gpt":0.21044612184939543,"score_spread":0.18049917776804297,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014208351","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5850659,0.01507741,0.0014716436,0.3684962,0.0027851972,0.0011904398,0.0006798222,0.00014018264,0.025093175],"genre_scores_gemma":[0.8861928,0.00055489875,0.0009139462,0.004621855,0.0028093853,0.00004562598,0.00012667688,0.0001295709,0.104605265],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9958397,0.00031282176,0.00089214963,0.0007309235,0.000302428,0.0019219833],"domain_scores_gemma":[0.9962286,0.00021774904,0.00076145586,0.00044698268,0.00059237663,0.001752885],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014932512,0.0005778148,0.00054912665,0.00062765024,0.0015308821,0.001147416,0.0007871614,0.0004028477,0.0054866043],"category_scores_gemma":[0.002986319,0.0006725603,0.00028063566,0.0013943774,0.00048107022,0.0020452945,0.00009802387,0.0011306705,0.00065932225],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00030879342,0.00019327043,0.12412454,0.0015635296,0.00039646748,0.0026992764,0.034688465,0.0015893667,0.00089824956,0.01486268,0.80087787,0.017797507],"study_design_scores_gemma":[0.0009319405,0.00011110374,0.028020132,0.0007242113,0.00021326172,0.00018595452,0.010037844,0.004747221,0.00011996604,0.0014599989,0.9526973,0.0007510798],"about_ca_topic_score_codex":0.39992273,"about_ca_topic_score_gemma":0.7497296,"teacher_disagreement_score":0.36387435,"about_ca_system_score_codex":0.0022963108,"about_ca_system_score_gemma":0.00092671765,"threshold_uncertainty_score":0.9998895},"labels":[],"label_agreement":null},{"id":"W3014244305","doi":"10.32721/ctj.2020.68.1.pf.gillezeau","title":"Policy Forum: Expenditures, Efficiency, and Distribution—Advice for Canada's 43rd Parliament","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Political Systems and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary; University of Victoria","funders":"","keywords":"Parliament; Limiting; Government (linguistics); Distribution (mathematics); Public economics; Ex-ante; Public administration; Economics; Political science; Politics; Law; Macroeconomics; Engineering","score_opus":0.013284228291017422,"score_gpt":0.23068615341400212,"score_spread":0.2174019251229847,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014244305","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.05155459,0.0017715517,0.0017804385,0.9216478,0.0017371727,0.0011207381,0.010144444,0.000053218304,0.010190067],"genre_scores_gemma":[0.98114437,0.000109787456,0.00008681111,0.008209647,0.0028867899,0.000045682507,0.000056062967,0.00003028839,0.0074305865],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.997077,0.00010446445,0.00040396847,0.00035691555,0.0002467042,0.0018109877],"domain_scores_gemma":[0.99323934,0.00015436839,0.00021315712,0.00016656722,0.0001627742,0.0060638017],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00042280162,0.00021714313,0.00033648312,0.00007063779,0.0014725194,0.000215705,0.00047406057,0.0001587845,0.00010016317],"category_scores_gemma":[0.0015120936,0.00022737187,0.00009694587,0.00028779008,0.00019035961,0.0001656968,0.000027003585,0.00032833667,0.0000045089973],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000146963575,0.000010812121,0.0028373327,0.0000653598,0.00004450118,0.0002597624,0.0031091573,0.00004452119,0.000009637779,0.15188047,0.8374186,0.004305128],"study_design_scores_gemma":[0.00037028576,0.000067709196,0.0022450532,0.000056540423,0.000018997587,0.00006618805,0.0021925506,0.00022183184,0.000008939013,0.0012612268,0.9931925,0.00029817832],"about_ca_topic_score_codex":0.99882317,"about_ca_topic_score_gemma":0.9999436,"teacher_disagreement_score":0.92958975,"about_ca_system_score_codex":0.003806447,"about_ca_system_score_gemma":0.0070733633,"threshold_uncertainty_score":0.99982744},"labels":[],"label_agreement":null},{"id":"W3014248467","doi":"10.32721/ctj.2020.68.1.ptp","title":"Personal Tax Planning: Due Diligence Defence to Liability for Unpaid Statutory Remittances","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Statute; Statutory law; Due diligence; Business; Context (archaeology); Liability; Pension; Income tax; Appeal; Law; Economics; Finance; Law and economics; Public economics; Political science","score_opus":0.05704255070104716,"score_gpt":0.28777419507125135,"score_spread":0.2307316443702042,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014248467","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5368188,0.00091857975,0.006800861,0.4311946,0.0013905305,0.0017950287,0.002941387,0.00010364641,0.018036578],"genre_scores_gemma":[0.9825814,0.000037010046,0.002055412,0.004184102,0.0019320786,0.00011543545,0.000018783425,0.00003430461,0.00904152],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99734086,0.00012453097,0.0004208643,0.0005369211,0.0002213886,0.0013554536],"domain_scores_gemma":[0.99350005,0.00023271846,0.00019764547,0.00024544713,0.0003695008,0.0054546124],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0009874072,0.00021906612,0.0003127492,0.00014140681,0.0019018339,0.00025500453,0.00087147154,0.00016171357,0.00034106002],"category_scores_gemma":[0.0017210193,0.00024383103,0.00016993815,0.00070478744,0.00025913672,0.00031667628,0.00003468425,0.00051720004,0.000044259734],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010692513,0.000062420535,0.035360634,0.00021971426,0.00011780497,0.00053294154,0.23228365,0.0019186956,0.0005429082,0.031530082,0.6798447,0.017479543],"study_design_scores_gemma":[0.00015130678,0.000099740995,0.004780806,0.000060700993,0.000024669405,0.000026043517,0.009681687,0.0004158859,0.00003339149,0.0012499723,0.9831169,0.00035885864],"about_ca_topic_score_codex":0.20598389,"about_ca_topic_score_gemma":0.9248785,"teacher_disagreement_score":0.7188946,"about_ca_system_score_codex":0.0015448157,"about_ca_system_score_gemma":0.0028074519,"threshold_uncertainty_score":0.9993976},"labels":[],"label_agreement":null},{"id":"W3014254526","doi":"10.32721/ctj.2020.68.1.sym.dirkis","title":"Moving to a More \"Certain\" Test for Tax Residence in Australia: Lessons for Canada?","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Residence; Statutory law; Test (biology); Tax law; Government (linguistics); Taxpayer; Tribunal; Equity (law); Business; Parliament; Tax treaty; Political science; Double taxation; Law; Economics; Demographic economics","score_opus":0.04507609293712818,"score_gpt":0.25204168589561987,"score_spread":0.2069655929584917,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014254526","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.19212222,0.0001528753,0.0011838141,0.80095977,0.0011554541,0.0017699664,0.0012384722,0.00004545262,0.0013719646],"genre_scores_gemma":[0.9662332,0.0000029333494,0.0008591365,0.01735597,0.0027575532,0.00015023096,0.000072275034,0.00006924234,0.01249945],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99758375,0.0000115007615,0.00053200126,0.0004554215,0.00014176684,0.0012755867],"domain_scores_gemma":[0.9980046,0.00017107265,0.00032309236,0.00022435721,0.00041039346,0.0008664415],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00038396136,0.00029179233,0.00040247093,0.0005356651,0.0004665316,0.00043745886,0.00059779914,0.0001292522,0.00027678307],"category_scores_gemma":[0.004072679,0.00032836164,0.00011630514,0.0008536804,0.000033595352,0.0005923916,0.00003812724,0.0003812081,0.000021467917],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005321311,0.000014842248,0.013878023,0.00036614467,0.000029297798,0.0006428206,0.0013414124,0.0021031385,0.00023664738,0.0054597366,0.97243977,0.0034349584],"study_design_scores_gemma":[0.00071035913,0.00004451035,0.018559417,0.00023934526,0.00004383488,0.00003528439,0.0019560792,0.0042987075,0.00003540854,0.00051302987,0.97304434,0.00051970413],"about_ca_topic_score_codex":0.9904435,"about_ca_topic_score_gemma":0.9999106,"teacher_disagreement_score":0.7836038,"about_ca_system_score_codex":0.0011317639,"about_ca_system_score_gemma":0.0010422196,"threshold_uncertainty_score":0.99991685},"labels":[],"label_agreement":null},{"id":"W3014323197","doi":"10.32721/ctj.2020.68.1.sym.brooks","title":"Tim Edgar: The Accidental Comparatist","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Comparative and International Law Studies","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"Dalhousie University","funders":"","keywords":"Scholarship; Accidental; Identification (biology); Feature (linguistics); Law; Political science; Sociology; Law and economics; Philosophy; Physics; Linguistics","score_opus":0.04786681854533548,"score_gpt":0.27387148634561026,"score_spread":0.22600466780027478,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014323197","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.21260703,0.0016240643,0.00019852929,0.6106276,0.0022207156,0.000444864,0.0003148979,0.000040382616,0.17192192],"genre_scores_gemma":[0.9735666,0.00012321718,0.00006448527,0.005176794,0.002631682,0.000013277002,0.00001202614,0.00001628228,0.018395666],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982947,0.00019637622,0.0003106914,0.00022425017,0.00021086364,0.0007630836],"domain_scores_gemma":[0.9973902,0.00014304895,0.00015784317,0.00014169588,0.00027565,0.0018915563],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00042705255,0.00016535481,0.00024711573,0.00009570374,0.0023132812,0.00032191162,0.000807477,0.00006893982,0.0024134633],"category_scores_gemma":[0.0004579309,0.00014043169,0.00014052268,0.00037399845,0.00035934555,0.0002630054,0.000040430485,0.0005099357,0.00029917885],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000009371672,0.0000075881885,0.0082364995,0.000003933823,0.000092682145,0.00022283418,0.022874232,0.000049267823,0.000019706235,0.038681597,0.9279228,0.0018794894],"study_design_scores_gemma":[0.00016642088,0.000048300255,0.009741598,0.000021683518,0.000021507498,0.000068545545,0.006521456,0.00015262149,0.000012356509,0.00093261007,0.9821221,0.00019078892],"about_ca_topic_score_codex":0.43623748,"about_ca_topic_score_gemma":0.99373996,"teacher_disagreement_score":0.76095957,"about_ca_system_score_codex":0.0009076741,"about_ca_system_score_gemma":0.00080683414,"threshold_uncertainty_score":0.9989856},"labels":[],"label_agreement":null},{"id":"W3014376024","doi":"10.32721/ctj.2020.68.1.pf.speer","title":"Policy Forum: Tax Reform in Canada's 43rd Parliament—Politics, Policy, and Second-Best Choices","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax reform; Tax policy; Public economics; Economics; Ad valorem tax; Direct tax; Politics; Tax avoidance; Tax credit; Opposition (politics); Indirect tax; Parliament; Value-added tax; Public administration; Law and economics; Political science; Law","score_opus":0.016529269384142873,"score_gpt":0.23203089910239907,"score_spread":0.2155016297182562,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014376024","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.26417124,0.00089904905,0.000003450056,0.6817229,0.00056154747,0.00045580085,0.005605954,0.000017786524,0.046562273],"genre_scores_gemma":[0.9075337,0.00071682,0.000061781415,0.045160674,0.00474954,0.00002502367,0.000020456891,0.000072867166,0.04165913],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9950899,0.00019418799,0.0007067184,0.0005514313,0.00033194534,0.0031258557],"domain_scores_gemma":[0.9893552,0.00013126858,0.00038679378,0.00034375204,0.00016873525,0.009614234],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00047795428,0.00040523618,0.0005901026,0.0007424899,0.0011613407,0.00033759733,0.00090787746,0.0002701428,0.0005704323],"category_scores_gemma":[0.0016813674,0.00048076225,0.00011948992,0.0013747785,0.00038399384,0.00053541927,0.00006148837,0.00096810935,0.000025028581],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000035762747,0.000030959895,0.054040194,0.00023511345,0.00016795043,0.0039854143,0.033129454,0.00008237245,0.00002576144,0.1588157,0.7280297,0.021421596],"study_design_scores_gemma":[0.000608805,0.00007255486,0.013530357,0.00012766955,0.000017659471,0.00019237607,0.011062231,0.00006092587,0.000012774807,0.002814817,0.97091573,0.0005841032],"about_ca_topic_score_codex":0.99998546,"about_ca_topic_score_gemma":0.99999976,"teacher_disagreement_score":0.64336246,"about_ca_system_score_codex":0.02730741,"about_ca_system_score_gemma":0.041255128,"threshold_uncertainty_score":0.9997644},"labels":[],"label_agreement":null},{"id":"W3014567263","doi":"10.32721/ctj.2020.68.1.ctp","title":"Corporate Tax Planning: GAAR: An Economic Test?—The Courts Divide","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Appeal; Supreme court; Law; Political science; Tax court","score_opus":0.04851885533491781,"score_gpt":0.2071111329972518,"score_spread":0.158592277662334,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014567263","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.734103,0.0005250087,0.00019957412,0.23632018,0.0024859635,0.00056989305,0.00035248147,0.00015553553,0.025288302],"genre_scores_gemma":[0.9699062,0.000011268713,0.000062328814,0.016482668,0.0072795185,0.000014401087,0.00009137087,0.00007684033,0.0060754092],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979161,0.000035257603,0.00051472965,0.0004143267,0.0001245293,0.0009950504],"domain_scores_gemma":[0.9976176,0.00007069219,0.000850726,0.00036281173,0.00018320692,0.0009149448],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005048257,0.00033051003,0.00035664497,0.00036846506,0.0008848665,0.0011760573,0.0008410489,0.00013890179,0.0020286122],"category_scores_gemma":[0.00055349653,0.00030063436,0.00013117213,0.00036249787,0.0001169785,0.0013610107,0.000054561144,0.0006735939,0.00072896894],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000025201582,0.000020791224,0.06991583,0.000061117746,0.00007007759,0.0013650937,0.0016250386,0.0028214126,0.000094946365,0.0066911965,0.9125036,0.0048056776],"study_design_scores_gemma":[0.00042038746,0.000043799806,0.017575992,0.00005915093,0.00006486221,0.00012583328,0.00069906475,0.0064274436,0.000011510235,0.0016935605,0.97242653,0.00045186258],"about_ca_topic_score_codex":0.28839892,"about_ca_topic_score_gemma":0.86364883,"teacher_disagreement_score":0.5752499,"about_ca_system_score_codex":0.00046130954,"about_ca_system_score_gemma":0.00040848085,"threshold_uncertainty_score":0.99994457},"labels":[],"label_agreement":null},{"id":"W3014716459","doi":"10.32721/ctj.2020.68.1.sym.li","title":"Automation and Workers: Re-Imagining the Income Tax for the Digital Age","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"York University","funders":"","keywords":"Gross income; Labour economics; Income tax; State income tax; Business; International taxation; Subsidy; Economics; Public economics; Tax reform; Market economy","score_opus":0.04487953641305672,"score_gpt":0.20208571375449727,"score_spread":0.15720617734144055,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014716459","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.06344566,0.010399123,0.014067421,0.86212724,0.002263635,0.0012379277,0.0028877405,0.00007290341,0.04349834],"genre_scores_gemma":[0.9921474,0.00010941673,0.00023674745,0.0025962545,0.0005962346,0.000043738655,0.000012173117,0.000026012773,0.0042320522],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99880624,0.000012418656,0.00041802935,0.0002434212,0.000024823521,0.0004950415],"domain_scores_gemma":[0.99863464,0.00014900154,0.0003732085,0.00020233585,0.000054374552,0.00058643986],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00035472508,0.00015086686,0.00025173443,0.00012370157,0.00085362844,0.00055032794,0.000359518,0.00005587057,0.00013399636],"category_scores_gemma":[0.00072140427,0.00012297052,0.0001020972,0.0002885061,0.00012207287,0.00025010857,0.00003436584,0.00030777193,0.000045628945],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007057319,0.000025339401,0.2580136,0.00023643496,0.00086074515,0.00028221635,0.059012428,0.0015520166,0.000006339624,0.080777496,0.5080358,0.091127016],"study_design_scores_gemma":[0.00041264624,0.00005651229,0.06833636,0.000042510244,0.000015945094,0.000067394154,0.0046661925,0.004968049,7.413434e-7,0.0072336253,0.91395694,0.00024309488],"about_ca_topic_score_codex":0.020762092,"about_ca_topic_score_gemma":0.40712088,"teacher_disagreement_score":0.9287017,"about_ca_system_score_codex":0.0002782169,"about_ca_system_score_gemma":0.00008385428,"threshold_uncertainty_score":0.9857587},"labels":[],"label_agreement":null},{"id":"W3014786447","doi":"10.32721/ctj.2020.68.1.zeli","title":"The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Economics and Spatial Analysis","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Disadvantaged; Incentive; Beneficiary; Tax incentive; Order (exchange); Tax deduction; Labour economics; Business; Public economics; Tax credit; Economics; Tax policy; Tax reform; Demographic economics; State income tax; Gross income; Economic growth; Finance; Microeconomics","score_opus":0.06607740816269457,"score_gpt":0.22633577042683686,"score_spread":0.1602583622641423,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014786447","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9440591,0.0023566065,0.0008791703,0.04744804,0.00028060647,0.0002523311,0.0021966205,0.0000044582575,0.0025231056],"genre_scores_gemma":[0.99750805,0.00052364665,0.00015257159,0.0005185052,0.00025738313,0.000014969396,0.00009293632,0.00002533279,0.00090658537],"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","domain_scores_codex":[0.9974932,0.00011478153,0.0012961681,0.00043133783,0.000109257155,0.0005552392],"domain_scores_gemma":[0.9961818,0.00009940208,0.0014396331,0.0004588422,0.00051864696,0.001301676],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021631494,0.00020589877,0.00082601036,0.0009513152,0.00035805214,0.000104511506,0.00071881677,0.00013824516,0.0008101619],"category_scores_gemma":[0.00055501313,0.0002082995,0.00057388825,0.0013918437,0.00019504588,0.00027692175,0.000028860703,0.00029947094,0.000017575654],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00020494506,0.00017890318,0.44557744,0.00012303577,0.013157311,0.00009923531,0.014504545,0.15263793,0.0001475018,0.29458112,0.052400388,0.02638764],"study_design_scores_gemma":[0.0011194499,0.00030948262,0.25152943,0.00004728301,0.0014622883,0.00003248919,0.00230144,0.56656194,0.00002322103,0.02349088,0.15241852,0.0007035631],"about_ca_topic_score_codex":0.34355566,"about_ca_topic_score_gemma":0.9433919,"teacher_disagreement_score":0.5998363,"about_ca_system_score_codex":0.0008653251,"about_ca_system_score_gemma":0.0005366417,"threshold_uncertainty_score":0.8870704},"labels":[],"label_agreement":null},{"id":"W3014852464","doi":"10.32721/ctj.2020.68.1.sym.black","title":"The Future of Work: The Gig Economy and Pressures on the Tax System","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Digital Economy and Work Transformation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Labour economics; Payroll; Tax law; Context (archaeology); Income tax; Dismissal; Labour law; Revenue; Double taxation; Public economics; Economics; Accounting; Law; Finance; Political science","score_opus":0.012834656345169533,"score_gpt":0.18157502413289095,"score_spread":0.16874036778772142,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3014852464","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07096508,0.0025839068,0.000030887943,0.76888067,0.000982182,0.00067510316,0.00019167295,0.000017864111,0.15567264],"genre_scores_gemma":[0.993931,0.00022378212,0.0000061575033,0.0017648422,0.0011975273,0.000020040035,0.0000025035083,0.000012002339,0.002842162],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986957,0.0002035235,0.00031589688,0.00014065139,0.00008440899,0.0005598311],"domain_scores_gemma":[0.99824864,0.00033162598,0.00022199622,0.00019911848,0.000097112956,0.00090149173],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0010398558,0.0001293544,0.00016957801,0.000051047784,0.002056816,0.00047083205,0.00064436125,0.00009762088,0.00007606574],"category_scores_gemma":[0.00013312389,0.000074509946,0.000094238545,0.00028782972,0.00034846453,0.00028382917,0.00001297386,0.00042218325,0.000013056985],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000051067986,0.000007693765,0.0024342572,0.000085133885,0.00020316723,0.00005239746,0.05160206,0.00029707258,7.8924796e-7,0.45080176,0.3702026,0.124262],"study_design_scores_gemma":[0.000094585186,0.000035497655,0.0010954615,0.000071249255,0.000021786167,0.000018259008,0.025628753,0.00006553873,0.0000038997296,0.0010561557,0.97180635,0.000102493585],"about_ca_topic_score_codex":0.036074255,"about_ca_topic_score_gemma":0.88158786,"teacher_disagreement_score":0.9229659,"about_ca_system_score_codex":0.00028141242,"about_ca_system_score_gemma":0.0004889333,"threshold_uncertainty_score":0.99924237},"labels":[],"label_agreement":null},{"id":"W3016726707","doi":"","title":"Policy forum: Assessing tax-free savings accounts - Promises and pressures","year":2009,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing, Finance, and Neoliberalism","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Economics; Business; Public economics","score_opus":0.018932604744996792,"score_gpt":0.20927291960119151,"score_spread":0.19034031485619474,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3016726707","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8459996,0.0063059735,0.0002950722,0.074830525,0.0012015279,0.000479729,0.001694477,0.00005767842,0.069135405],"genre_scores_gemma":[0.9739869,0.0006558588,0.0010075064,0.0037247515,0.0012262489,0.000012465629,0.00001882278,0.00007129316,0.019296126],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969654,0.00003011395,0.00079421035,0.00058227667,0.000055317607,0.0015726554],"domain_scores_gemma":[0.9967943,0.00004203748,0.0006366547,0.00061823335,0.000111606394,0.001797207],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0005650383,0.00037239006,0.0006825486,0.0011690949,0.0008000704,0.0007448605,0.0007197013,0.00029729566,0.00021125554],"category_scores_gemma":[0.00032386396,0.00045325566,0.00015719303,0.00052680087,0.00013297742,0.0010328445,0.00004823532,0.00062275963,0.00003497072],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005662088,0.00016324356,0.120792486,0.00026368414,0.00033828864,0.00241543,0.010864978,0.0002231964,0.00028012306,0.17119472,0.60066193,0.09274528],"study_design_scores_gemma":[0.0011402974,0.0001432309,0.12809706,0.00021661886,0.000027287717,0.001147748,0.00023092673,0.00028946373,0.00003756174,0.042945895,0.82488346,0.00084044324],"about_ca_topic_score_codex":0.28006032,"about_ca_topic_score_gemma":0.71425545,"teacher_disagreement_score":0.43419513,"about_ca_system_score_codex":0.00095408224,"about_ca_system_score_gemma":0.0005311576,"threshold_uncertainty_score":0.9997919},"labels":[],"label_agreement":null},{"id":"W3023789716","doi":"","title":"Reflections on the First-Time Donor Credit – The Link Between Donation Incentives and the Regulation of Legal Charity","year":2013,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Development and Environment","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Incentive; Donation; Business; Labour economics; Law and economics; Link (geometry); Public relations; Public economics; Economics; Actuarial science; Law; Political science; Microeconomics; Computer science","score_opus":0.026040585518953552,"score_gpt":0.23010393202543336,"score_spread":0.2040633465064798,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3023789716","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.28271806,0.00009826111,0.0000267837,0.7002993,0.00033494795,0.0005433306,0.000028160386,0.000006027955,0.015945094],"genre_scores_gemma":[0.98141634,0.00024155552,0.000040980885,0.00065139576,0.0014591829,0.000045343695,0.000009893715,0.000010102924,0.016125185],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99872756,0.00026491206,0.00026019863,0.00014575211,0.00020506514,0.00039652715],"domain_scores_gemma":[0.9986698,0.00044573954,0.00022033663,0.0001830063,0.00011072523,0.00037037922],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0014509498,0.00011039256,0.00014632932,0.00011497035,0.002392689,0.00018668256,0.00037531398,0.0000940536,0.0005503017],"category_scores_gemma":[0.00033206202,0.00006321226,0.000072287075,0.00027675938,0.0007253463,0.00025766925,0.000022246724,0.0003466045,0.00002904118],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008332301,0.000035028028,0.040907614,0.000039247723,0.0005869928,0.000017471675,0.12217874,0.00053775165,0.0001669944,0.32464963,0.42366007,0.08713712],"study_design_scores_gemma":[0.00020090719,0.000022850052,0.39678,0.0000407274,0.000026937763,0.000009268146,0.0015378788,0.00011803903,0.000009605302,0.01203038,0.589123,0.00010035003],"about_ca_topic_score_codex":0.32381624,"about_ca_topic_score_gemma":0.8496194,"teacher_disagreement_score":0.6996479,"about_ca_system_score_codex":0.000653365,"about_ca_system_score_gemma":0.00027910786,"threshold_uncertainty_score":0.9989061},"labels":[],"label_agreement":null},{"id":"W3042399163","doi":"10.32721/ctj.2020.68.2.sym.krever","title":"A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Scholarship; Tax avoidance; Tax reform; Tax policy; Law and economics; Value-added tax; Tax law; Economics; Double taxation; Tax credit; Political science; Accounting; Public economics; Law","score_opus":0.02076687578717047,"score_gpt":0.23388620831291831,"score_spread":0.21311933252574786,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3042399163","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.27751437,0.00073279784,0.0014532118,0.6941762,0.0012459557,0.0010098312,0.0012055547,0.0001492316,0.022512868],"genre_scores_gemma":[0.95995057,0.000021540143,0.00025254037,0.022024272,0.007535541,0.000030451445,0.0001236936,0.00006920585,0.009992166],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974566,0.00005535706,0.0005663869,0.0005004074,0.00020699271,0.0012142631],"domain_scores_gemma":[0.99698335,0.00004760879,0.00046114333,0.00030630323,0.00068007736,0.0015215368],"candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0005651349,0.0003718925,0.00044344316,0.0011458071,0.0010352645,0.0018471705,0.0004938139,0.00022035478,0.0008689251],"category_scores_gemma":[0.00350157,0.000410835,0.00013830604,0.0015725882,0.00009289696,0.0024506224,0.00008616437,0.00082413654,0.00049695454],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000091328424,0.000046874695,0.022434106,0.00021179034,0.00019079492,0.0009519792,0.0030712632,0.0006414667,0.0011821437,0.08101056,0.86395246,0.026215253],"study_design_scores_gemma":[0.00073195435,0.000042610358,0.018081186,0.000121289646,0.000071829876,0.000103567836,0.0005126912,0.0008370714,0.00003117062,0.0015972934,0.9773559,0.000513425],"about_ca_topic_score_codex":0.47803372,"about_ca_topic_score_gemma":0.90938985,"teacher_disagreement_score":0.6824362,"about_ca_system_score_codex":0.0008734898,"about_ca_system_score_gemma":0.000683417,"threshold_uncertainty_score":0.99983436},"labels":[],"label_agreement":null},{"id":"W3043848731","doi":"10.32721/ctj.2020.68.2.bevacqua","title":"Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Legislature; Political science; Liability; Common law; Law; Tax law; Jurisprudence; Agency (philosophy); Judicial review; CLARITY; Law and economics; Economics; Double taxation; Sociology","score_opus":0.03485211775955609,"score_gpt":0.27548922684911525,"score_spread":0.24063710908955915,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3043848731","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5405937,0.0008326236,0.0006987445,0.4513139,0.00022086635,0.0023049721,0.0018812245,0.000011911942,0.0021420445],"genre_scores_gemma":[0.9962233,0.00010465207,0.00083606003,0.0015593676,0.00047485562,0.000045275672,0.000015092803,0.000017744162,0.0007237094],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99850035,0.00006594551,0.00036565543,0.00025921856,0.00006786844,0.0007409415],"domain_scores_gemma":[0.9969226,0.00032795046,0.00018411146,0.00009838484,0.00022274198,0.002244219],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00036643483,0.00014059556,0.00029289315,0.0003660679,0.000809172,0.00015436905,0.00017063657,0.00015816359,0.000017678849],"category_scores_gemma":[0.0019475763,0.00016251067,0.000058635058,0.0003539665,0.00025537392,0.00018218262,0.000010628912,0.00018675598,4.632753e-7],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018458575,0.00004573329,0.045067694,0.0004908745,0.00025892383,0.00018180808,0.18562,0.0006791336,0.0028580434,0.674053,0.06797486,0.022585344],"study_design_scores_gemma":[0.0014151079,0.0001814321,0.010423144,0.0001495711,0.00006766618,0.000028696124,0.016125271,0.0016264156,0.00015214896,0.007646856,0.9617401,0.00044359118],"about_ca_topic_score_codex":0.9563134,"about_ca_topic_score_gemma":0.99972516,"teacher_disagreement_score":0.8937652,"about_ca_system_score_codex":0.0008480827,"about_ca_system_score_gemma":0.0040289965,"threshold_uncertainty_score":0.7147267},"labels":[],"label_agreement":null},{"id":"W3044124577","doi":"10.32721/ctj.2020.68.2.ptp","title":"Personal Tax Planning: Pack Your Suitcase! The Baggage of Canada's Departure Tax","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Residence; Tax planning; Ad valorem tax; Business; Value-added tax; Value (mathematics); Tax reform; Tax credit; Indirect tax; Tax avoidance; Economics; Public economics; Demographic economics","score_opus":0.03330708494242091,"score_gpt":0.2380653521339138,"score_spread":0.2047582671914929,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3044124577","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.21202834,0.0019652194,0.000034860477,0.7552483,0.0013065155,0.0005178021,0.010694035,0.000021878262,0.018183041],"genre_scores_gemma":[0.9280071,0.00008690047,0.00004909436,0.018830465,0.0030865252,0.000014880825,0.000023761788,0.00005984113,0.049841423],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99600005,0.0003239893,0.00058420876,0.0004363037,0.00051716884,0.0021382694],"domain_scores_gemma":[0.9920671,0.00026029212,0.00055656943,0.00034934882,0.00030145046,0.0064652557],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00087547983,0.00035766864,0.00051068404,0.00017926814,0.001991733,0.00021807461,0.0012485051,0.00028142295,0.001417782],"category_scores_gemma":[0.0024177122,0.00034147385,0.00024734403,0.0009439253,0.00046958358,0.00026844625,0.00003779319,0.001260731,0.000013884689],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000018949462,0.0000053665462,0.0037926508,0.000031985717,0.0000730779,0.0018563484,0.027197914,0.00012902929,0.000023339713,0.0018312425,0.9639399,0.0011001762],"study_design_scores_gemma":[0.0003260552,0.000064423,0.009205385,0.00010050967,0.000051652358,0.00029807378,0.007745772,0.00015864977,0.000029513874,0.00030710088,0.98128456,0.00042832785],"about_ca_topic_score_codex":0.99851614,"about_ca_topic_score_gemma":0.9999874,"teacher_disagreement_score":0.73641783,"about_ca_system_score_codex":0.0028191507,"about_ca_system_score_gemma":0.016065674,"threshold_uncertainty_score":0.99990374},"labels":[],"label_agreement":null},{"id":"W3044264244","doi":"10.32721/ctj.2020.68.2.pf.cameron","title":"Policy Forum: Independent Platform Costing—Balancing the Interests of the Public and Parties","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Political Systems and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Parliament; Legislation; Balance (ability); Politics; Public administration; Officer; Service (business); Political science; Business; Law; Accounting; Marketing","score_opus":0.03113189556222171,"score_gpt":0.2363813679036699,"score_spread":0.2052494723414482,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3044264244","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5495593,0.0005822437,0.000016207754,0.44193622,0.0005401965,0.00022777768,0.00017018762,0.000008393715,0.0069594835],"genre_scores_gemma":[0.99263215,0.00009320382,0.0000059694485,0.0035949692,0.0009347608,0.0000066432985,7.115606e-7,0.000013515842,0.0027180647],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99810153,0.00013678486,0.00035165143,0.00016605227,0.00021211756,0.0010318614],"domain_scores_gemma":[0.99717677,0.00014975319,0.00029132568,0.000192726,0.00014022103,0.00204923],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00067543593,0.00012992772,0.00022156136,0.00007239377,0.0010961755,0.00021662099,0.00069298164,0.00011215898,0.0000638051],"category_scores_gemma":[0.0031216615,0.000087548804,0.00009693379,0.00043429676,0.0004128328,0.00023529257,0.00007222831,0.00049359014,0.000004352485],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013727568,0.000014665128,0.18273932,0.00011537164,0.00013578704,0.0001655191,0.05792313,0.000024366776,0.00007061802,0.60754794,0.13119909,0.020050447],"study_design_scores_gemma":[0.00028718507,0.000059753304,0.06213658,0.00021134417,0.00002202615,0.00019518191,0.011438906,0.00014541413,0.000027837008,0.0066631213,0.91857946,0.00023320697],"about_ca_topic_score_codex":0.8004641,"about_ca_topic_score_gemma":0.9947772,"teacher_disagreement_score":0.78738034,"about_ca_system_score_codex":0.0008358941,"about_ca_system_score_gemma":0.001524775,"threshold_uncertainty_score":0.84310067},"labels":[],"label_agreement":null},{"id":"W3044858450","doi":"10.32721/ctj.2020.68.2.ustd","title":"Selected US Tax Developments: The Unbearable Absurdity of the US Tax Rules for Withholding on Dispositions of Partnership Interests","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"General partnership; Statutory law; Business; Law and economics; Internal revenue; Finance; Law; Political science; Economics; Marketing","score_opus":0.03167487718796561,"score_gpt":0.20431281640806168,"score_spread":0.17263793922009607,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3044858450","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9656464,0.00007469794,0.00022890177,0.030584872,0.00046843305,0.0005258851,0.0003282981,0.000016371418,0.002126137],"genre_scores_gemma":[0.9942124,0.000008232059,0.00012275131,0.0029537375,0.00059387606,0.000028676568,0.000045804896,0.000033839664,0.0020007018],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984983,0.000044836263,0.00050067256,0.00024106221,0.00015084317,0.0005642493],"domain_scores_gemma":[0.99795276,0.0000902498,0.00091048755,0.0002527708,0.0005723775,0.00022133668],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000418959,0.0002136096,0.00029522425,0.00022216066,0.000660781,0.00016978208,0.0006345098,0.00008132224,0.00018603863],"category_scores_gemma":[0.0009355029,0.00015861257,0.00014033278,0.0010247593,0.0001252274,0.00033188812,0.00004910156,0.0003852216,0.000016498976],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000347952,0.00015187272,0.29377162,0.0011951408,0.0005378894,0.00012660085,0.0026841403,0.006913737,0.0050777616,0.020185007,0.6601806,0.008827628],"study_design_scores_gemma":[0.0015908529,0.00010377609,0.38462296,0.0011922428,0.00023199352,0.00006028858,0.0011470014,0.0051237675,0.0018371235,0.0022587872,0.60108626,0.0007449574],"about_ca_topic_score_codex":0.056287706,"about_ca_topic_score_gemma":0.800319,"teacher_disagreement_score":0.7440313,"about_ca_system_score_codex":0.00029008757,"about_ca_system_score_gemma":0.0004772099,"threshold_uncertainty_score":0.94999653},"labels":[],"label_agreement":null},{"id":"W3045152421","doi":"10.32721/ctj.2020.68.2.pf.robson","title":"Policy Forum: Public Costing of Party Platforms—Learning from International Experience","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Carleton University","funders":"","keywords":"Activity-based costing; Writ; Government (linguistics); Public administration; Officer; Public relations; Business; Political science; Accounting; Law","score_opus":0.04410319518596724,"score_gpt":0.25672210564511694,"score_spread":0.2126189104591497,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045152421","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5403881,0.00028859504,0.00021374137,0.43318695,0.0010192082,0.00023219967,0.0015423233,0.000037136888,0.023091724],"genre_scores_gemma":[0.98450565,0.00016912578,0.00019761329,0.006981825,0.0026267674,0.000010492938,0.000034263074,0.000031805146,0.005442456],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99736935,0.000089986,0.0005293459,0.00033849906,0.00030471117,0.0013680796],"domain_scores_gemma":[0.9941913,0.00017121049,0.0005026039,0.00019031153,0.0002960995,0.004648479],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00039821613,0.0002042523,0.0003259603,0.00037057002,0.0010073802,0.000252228,0.0010494175,0.00019783252,0.0013325929],"category_scores_gemma":[0.006098769,0.00024128295,0.00015993354,0.0008653128,0.00032858015,0.00073495845,0.000049657887,0.0007354754,0.000029280662],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000060912458,0.000034906865,0.1400544,0.0000439737,0.00029175272,0.0012849603,0.24807525,0.0008197957,0.00036892586,0.0722997,0.46990094,0.066764496],"study_design_scores_gemma":[0.0003604126,0.00004631204,0.004774198,0.000082460574,0.000010974032,0.000044800203,0.01145868,0.0005522247,0.000039381335,0.0017527451,0.9805626,0.00031517458],"about_ca_topic_score_codex":0.936596,"about_ca_topic_score_gemma":0.995033,"teacher_disagreement_score":0.5106617,"about_ca_system_score_codex":0.0018641057,"about_ca_system_score_gemma":0.0037588913,"threshold_uncertainty_score":0.9995803},"labels":[],"label_agreement":null},{"id":"W3045198059","doi":"10.32721/ctj.2020.68.2.hosanna","title":"The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards","year":2020,"lang":"en","type":"review","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tariff; Pace; Economic Justice; Tax reform; Jurisprudence; Administration (probate law); Law and economics; Business; Ad valorem tax; Law; Economics; Public economics; Political science","score_opus":0.038160423602167697,"score_gpt":0.21734540727601553,"score_spread":0.17918498367384783,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045198059","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0000134818865,0.9361448,0.000063511565,0.017397257,0.002976151,0.002017031,0.008611895,0.0000053423964,0.032770507],"genre_scores_gemma":[0.00068175263,0.9922237,0.00004876513,0.0012207304,0.0011305903,0.00016006813,0.00006195012,0.00011544291,0.004357013],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9950643,0.00029597926,0.002870387,0.0006444062,0.0001055749,0.0010193451],"domain_scores_gemma":[0.99310446,0.00018340458,0.003636127,0.00148186,0.0001969611,0.0013972004],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0023722216,0.0005076931,0.0029351327,0.0002867334,0.0008030801,0.00013135673,0.003063276,0.0003972165,0.00013649404],"category_scores_gemma":[0.0012760295,0.00037452826,0.0016236644,0.00089317193,0.000358903,0.00011629439,0.00021226246,0.0012110765,0.000059606446],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012065061,0.00008020764,0.0028903452,0.040083252,0.0017498,0.00005536313,0.0010475122,0.00004326282,9.4257985e-8,0.30918348,0.5017438,0.14311081],"study_design_scores_gemma":[0.00012498688,0.000038383077,0.0003336995,0.01798509,0.00022594293,0.00035224776,0.0000710123,0.00002729994,1.0782761e-7,0.0028981545,0.9775181,0.0004250204],"about_ca_topic_score_codex":0.17683819,"about_ca_topic_score_gemma":0.3911686,"teacher_disagreement_score":0.47577423,"about_ca_system_score_codex":0.0034280126,"about_ca_system_score_gemma":0.0021501358,"threshold_uncertainty_score":0.99987066},"labels":[],"label_agreement":null},{"id":"W3045270062","doi":"10.32721/ctj.2020.68.2.sym.hwong","title":"GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"York University","funders":"","keywords":"Database transaction; Empirical research; Context (archaeology); Tax avoidance; Law and economics; Transaction cost; Interpretation (philosophy); Political science; Economics; Public economics; Business; Law; Double taxation; Microeconomics; Computer science; Geography","score_opus":0.06975548419756011,"score_gpt":0.2592674711803137,"score_spread":0.18951198698275357,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045270062","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98150736,0.00006829635,0.0000050662516,0.017936738,0.00019810273,0.00017414363,0.000019707102,0.0000057020184,0.000084900305],"genre_scores_gemma":[0.99771065,0.000010612645,0.000014628418,0.0007111494,0.00070138957,0.00000263803,0.000011192258,0.000013931585,0.00082381116],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99894685,0.000030223488,0.00034222883,0.00022483166,0.000093923525,0.00036196728],"domain_scores_gemma":[0.99927104,0.000019989757,0.00016475648,0.00007663762,0.000067782086,0.0003998037],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00017978142,0.00014231182,0.00027927966,0.00037447712,0.00009308012,0.000118471515,0.00011022659,0.00008056037,0.00023257533],"category_scores_gemma":[0.00010808101,0.00015386115,0.000017294195,0.00050484407,0.000026773268,0.0006126679,0.0000088448405,0.00034283238,0.0000015753421],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000059289978,0.00003880297,0.97256196,0.000055431294,0.000020543192,0.0003794747,0.0034590724,0.00031856677,0.000040343417,0.000036783913,0.019146658,0.0038830526],"study_design_scores_gemma":[0.0013498233,0.00010638855,0.88789856,0.000050535793,0.00003804813,0.000038415623,0.0034323595,0.00064723205,0.0000074380846,0.00017212763,0.10603094,0.00022814044],"about_ca_topic_score_codex":0.9978688,"about_ca_topic_score_gemma":0.9999831,"teacher_disagreement_score":0.08688428,"about_ca_system_score_codex":0.00023286312,"about_ca_system_score_gemma":0.00031184053,"threshold_uncertainty_score":0.6274276},"labels":[],"label_agreement":null},{"id":"W3045277657","doi":"10.32721/ctj.2020.68.2.pfp","title":"Planification fiscale personnelle : Faites votre valise! Le bagage de l'impôt de départ du Canada","year":2020,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.014192825225471509,"score_gpt":0.15482447171389008,"score_spread":0.14063164648841858,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045277657","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.14259657,0.004367237,0.0015392841,0.8356014,0.0026108902,0.00047995878,0.0009323544,0.00006944317,0.011802885],"genre_scores_gemma":[0.8615457,0.0003366376,0.0004988441,0.021753812,0.009138339,0.000031560932,0.00033455307,0.00016597714,0.1061946],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9960278,0.00014852048,0.0007857226,0.00065633614,0.00025670783,0.0021248905],"domain_scores_gemma":[0.9958474,0.00012251137,0.00090235565,0.00040496638,0.0005524085,0.0021703525],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007787256,0.0005725813,0.0005720119,0.00038822892,0.0014922441,0.0009515619,0.0009115545,0.000426147,0.004391859],"category_scores_gemma":[0.0012916671,0.0007270997,0.00023390472,0.0011389145,0.00015527137,0.001227932,0.00007838064,0.0014811092,0.00022121811],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000024799376,0.00003177057,0.035730228,0.0004737057,0.000084129526,0.0024726263,0.001863864,0.0014419695,0.00027533562,0.0026017944,0.952181,0.0028187856],"study_design_scores_gemma":[0.00081731396,0.00003203716,0.012148408,0.00031265581,0.00015882959,0.0005893988,0.00488086,0.022021562,0.0000722902,0.00062322005,0.95748824,0.0008551867],"about_ca_topic_score_codex":0.98000896,"about_ca_topic_score_gemma":0.99945945,"teacher_disagreement_score":0.81384754,"about_ca_system_score_codex":0.0025455751,"about_ca_system_score_gemma":0.006030768,"threshold_uncertainty_score":0.99980766},"labels":[],"label_agreement":null},{"id":"W3045350904","doi":"10.32721/ctj.2020.68.2.pf.askari","title":"Policy Forum: Assessing Party Platforms for Fiscal Credibility in the 2019 Federal Election","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Electoral Systems and Political Participation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Credibility; Fiscal policy; Government (linguistics); Parliament; Revenue; Politics; Public administration; Political science; Democracy; Divided government; Federal election; Economics; Public economics; Macroeconomics; Finance; Law","score_opus":0.059189062930098776,"score_gpt":0.32012206617217726,"score_spread":0.26093300324207847,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045350904","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.64279425,0.0000711423,0.0006274967,0.35137728,0.0005659733,0.0006987514,0.00016190036,0.000020838836,0.0036823736],"genre_scores_gemma":[0.9915939,0.000006171259,0.00007236743,0.003836325,0.002950196,0.000042695472,0.000031354873,0.00001892207,0.0014480944],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99731433,0.00023784688,0.0004744277,0.00026598174,0.00018428566,0.0015231518],"domain_scores_gemma":[0.99737877,0.00024821976,0.00016734202,0.00015349314,0.00015589796,0.0018962907],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.001528005,0.00016359545,0.00026629685,0.00017695609,0.0014692022,0.00046796,0.00037449357,0.00021596941,0.00009053677],"category_scores_gemma":[0.0020868657,0.00013544469,0.00014589659,0.00070933293,0.00012789262,0.00053667626,0.000009049148,0.0005503308,0.000011767794],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000101452286,0.000090794594,0.2666787,0.0001548896,0.00008320969,0.00019264164,0.05114474,0.0004583461,0.0002927319,0.12183707,0.53938824,0.019577214],"study_design_scores_gemma":[0.0018980427,0.0007841789,0.19453515,0.00020921997,0.00007519174,0.00018486385,0.015433583,0.005031136,0.0000911836,0.11194991,0.6686285,0.0011790104],"about_ca_topic_score_codex":0.80437773,"about_ca_topic_score_gemma":0.99498796,"teacher_disagreement_score":0.34879962,"about_ca_system_score_codex":0.0017828274,"about_ca_system_score_gemma":0.0017173887,"threshold_uncertainty_score":0.9998307},"labels":[],"label_agreement":null},{"id":"W3045473297","doi":"10.32721/ctj.2020.68.2.sym.duff","title":"General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's \"Building a Better GAAR\"","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Element (criminal law); Law and economics; Database transaction; Object (grammar); Function (biology); Argument (complex analysis); Set (abstract data type); Tax avoidance; Transaction cost; Law; Political science; Economics; Business; Computer science; Tax credit; Microeconomics; Artificial intelligence","score_opus":0.03278764117509782,"score_gpt":0.23580793669871686,"score_spread":0.20302029552361905,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3045473297","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.739316,0.00051856093,0.0006198907,0.19508374,0.001806103,0.00041176102,0.0001761266,0.00017878329,0.061889034],"genre_scores_gemma":[0.9324771,0.000040359766,0.0012046288,0.04743027,0.012711859,0.000017309372,0.000082881445,0.0001033088,0.0059322775],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977975,0.00004130707,0.0004844016,0.0004834395,0.00017547912,0.0010179054],"domain_scores_gemma":[0.9983024,0.000031769338,0.0004228828,0.0003083742,0.0002701332,0.0006644641],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00032058742,0.00034184102,0.00040489464,0.0007385423,0.000916413,0.0008603651,0.0005151731,0.00016107435,0.0016479603],"category_scores_gemma":[0.000522924,0.00035876862,0.00019230676,0.0008956622,0.000066486275,0.0009078255,0.000044406133,0.0008382198,0.0006867653],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003478298,0.000038159196,0.012314502,0.00024923874,0.0001505593,0.001560172,0.001241383,0.0012348612,0.0023532377,0.028691307,0.9395939,0.012537881],"study_design_scores_gemma":[0.0003641061,0.000029342955,0.0075669815,0.00019460048,0.000049241393,0.00009490365,0.00021461981,0.0014964691,0.000056020108,0.00081708,0.9886429,0.00047373507],"about_ca_topic_score_codex":0.11369684,"about_ca_topic_score_gemma":0.45070532,"teacher_disagreement_score":0.3370085,"about_ca_system_score_codex":0.00046428997,"about_ca_system_score_gemma":0.00016966077,"threshold_uncertainty_score":0.99988645},"labels":[],"label_agreement":null},{"id":"W3094704113","doi":"10.32721/ctj.2020.68.3.trivedi","title":"Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Taxpayer; Audit; Accounting; Business; Compliance (psychology); Indirect tax; Tax reform; Economics; Public economics; Psychology","score_opus":0.019720733783283758,"score_gpt":0.2118453489669875,"score_spread":0.19212461518370375,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3094704113","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9482194,0.00027050634,0.0033646496,0.03395467,0.0016732501,0.00066131545,0.0005937649,0.000075581906,0.011186831],"genre_scores_gemma":[0.9869034,0.000052775762,0.00015562211,0.00393149,0.0035790226,0.000013447428,0.000036231213,0.000108270506,0.0052197394],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970986,0.000033983473,0.00064909033,0.00061912625,0.00029362357,0.001305531],"domain_scores_gemma":[0.9910234,0.00007011716,0.0073242863,0.00039811552,0.00034656536,0.0008374949],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004055053,0.00049497926,0.00063891185,0.00055772316,0.0005108415,0.0003500804,0.0007645985,0.00015700518,0.0011426309],"category_scores_gemma":[0.0049141617,0.0005134248,0.00026161646,0.0009827743,0.00018960673,0.0008286155,0.00013037691,0.00086880085,0.0001852443],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010412671,0.00003915815,0.2063501,0.00048539208,0.00028061334,0.0010412334,0.0006205518,0.003535736,0.00025751643,0.001225105,0.74230784,0.043752607],"study_design_scores_gemma":[0.0012669665,0.00022458193,0.2513044,0.00060916983,0.00014275676,0.00008716905,0.00042853542,0.0043861154,0.000013445581,0.00035096362,0.7402843,0.0009016119],"about_ca_topic_score_codex":0.21192746,"about_ca_topic_score_gemma":0.42407274,"teacher_disagreement_score":0.21214527,"about_ca_system_score_codex":0.0008452319,"about_ca_system_score_gemma":0.0002905004,"threshold_uncertainty_score":0.99977046},"labels":[],"label_agreement":null},{"id":"W3096362170","doi":"10.32721/ctj.2020.68.3.pf.jackson","title":"Policy Forum: The Case for an Annual Net Wealth Tax","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Economics; National wealth; Public economics; Indirect tax; Double taxation; Tax reform; Tax deferral; Capital (architecture); Inequality; Revenue; Distribution (mathematics); Gross income; Tax revenue; Direct tax; State income tax; Finance","score_opus":0.038698467848171825,"score_gpt":0.21838975725912083,"score_spread":0.179691289410949,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3096362170","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.22980924,0.0011113074,0.0014046679,0.7094072,0.0018054817,0.0011914923,0.030251574,0.000055844157,0.024963155],"genre_scores_gemma":[0.9665132,0.000047100795,0.0003569241,0.024404483,0.004736653,0.0000636293,0.000078657584,0.000106958774,0.0036923971],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9965584,0.00005050408,0.0009756703,0.000594821,0.00002189291,0.0017987061],"domain_scores_gemma":[0.99452645,0.0001020948,0.0005692215,0.00052125735,0.0000874112,0.004193585],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0008369063,0.00034341513,0.00061699405,0.0005163727,0.001085761,0.00028376025,0.00086365046,0.00025128055,0.0002560685],"category_scores_gemma":[0.00076663354,0.00035891455,0.0002859841,0.00049002573,0.00014484518,0.00060618075,0.000046042725,0.00069181476,0.00017873358],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000048462694,0.000029466746,0.0051426883,0.00009794258,0.00016083932,0.0010476635,0.008092523,0.00037551936,0.0000027986412,0.23604272,0.74186146,0.0070979195],"study_design_scores_gemma":[0.0010982265,0.000572127,0.0019648892,0.000019143617,0.000024246096,0.004732337,0.0032151153,0.007985711,0.000005246601,0.11777156,0.86190504,0.0007063718],"about_ca_topic_score_codex":0.43365887,"about_ca_topic_score_gemma":0.92513126,"teacher_disagreement_score":0.73670393,"about_ca_system_score_codex":0.0011285873,"about_ca_system_score_gemma":0.0006327654,"threshold_uncertainty_score":0.9998863},"labels":[],"label_agreement":null},{"id":"W3097080859","doi":"10.32721/ctj.2020.68.3.pf.purse","title":"Policy Forum: Taxing Wealth Transfers in Canada Using an Accession Tax","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Regina","funders":"","keywords":"Accession; Economics; Administration (probate law); State income tax; Double taxation; Direct tax; National wealth; Tax reform; Ad valorem tax; Economic policy; Public economics; Political science; Finance; European union; Law","score_opus":0.03727063871658009,"score_gpt":0.26743030275123214,"score_spread":0.23015966403465205,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3097080859","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6515854,0.00022043762,0.00011112812,0.34175652,0.00071131316,0.00040062008,0.002180028,0.000017305423,0.003017242],"genre_scores_gemma":[0.97348773,0.00018636053,0.00015073817,0.02231847,0.00203499,0.000008597143,0.000015376187,0.000063840555,0.0017339134],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9954365,0.00036843182,0.0006593555,0.00052184204,0.00030821672,0.0027056423],"domain_scores_gemma":[0.98947215,0.00008085549,0.00029630505,0.0002963922,0.00014247047,0.009711838],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.00063799805,0.000333551,0.00049775606,0.00059855904,0.0014453473,0.0002583286,0.0010830332,0.00023828512,0.00047548072],"category_scores_gemma":[0.0009022281,0.00041114585,0.00012268008,0.0018101545,0.00016735183,0.00088042027,0.000022491748,0.0010337993,0.000006448742],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000157998,0.00006110484,0.084470324,0.0003341978,0.00017231397,0.01600973,0.12079511,0.017520519,0.0005677437,0.02474144,0.59576327,0.13940623],"study_design_scores_gemma":[0.001469297,0.00019200702,0.019779196,0.00048796693,0.000047225643,0.00036800932,0.026116433,0.0053589125,0.00006148089,0.0023875074,0.9421468,0.001585162],"about_ca_topic_score_codex":0.9999879,"about_ca_topic_score_gemma":0.9999999,"teacher_disagreement_score":0.3463835,"about_ca_system_score_codex":0.022218496,"about_ca_system_score_gemma":0.061854355,"threshold_uncertainty_score":0.9998546},"labels":[],"label_agreement":null},{"id":"W3097433462","doi":"10.32721/ctj.2020.68.3.fon","title":"Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Coronavirus disease 2019 (COVID-19); Political science; Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); 2019-20 coronavirus outbreak; Public administration; Economic growth; Economics; Medicine","score_opus":0.03404928709843977,"score_gpt":0.18778250220759352,"score_spread":0.15373321510915375,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3097433462","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.73477554,0.0002901805,0.0000052441146,0.2610615,0.00041119015,0.00035022214,0.0017691253,7.018565e-7,0.0013363345],"genre_scores_gemma":[0.9903328,0.000024991166,0.000008571879,0.009360707,0.00010879461,0.000023446597,0.0000012009677,0.00001566883,0.00012381763],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980199,0.00010779088,0.0010580276,0.0002573378,0.000059121983,0.0004978258],"domain_scores_gemma":[0.99784935,0.00033738397,0.0008180039,0.0005588949,0.000023588864,0.0004127851],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001339016,0.00016809213,0.00044909405,0.00016535279,0.00022354156,0.000028183595,0.0016803469,0.00008063751,0.0001287965],"category_scores_gemma":[0.0011954921,0.00011706751,0.0001633102,0.00057178235,0.0001266043,0.000110234345,0.00008169427,0.00039309787,0.000005130059],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001654638,0.000018637726,0.7884398,0.00010848804,0.000078044526,0.00002817882,0.013300345,0.028528627,0.0000045520546,0.012922069,0.15618734,0.00021845808],"study_design_scores_gemma":[0.0006824849,0.0000735899,0.8369287,0.00006925922,0.0000123906475,0.000031007035,0.0032754343,0.0021863019,0.000055553868,0.009236977,0.1472183,0.00022997729],"about_ca_topic_score_codex":0.98750126,"about_ca_topic_score_gemma":0.99984795,"teacher_disagreement_score":0.2555573,"about_ca_system_score_codex":0.004820202,"about_ca_system_score_gemma":0.0026122364,"threshold_uncertainty_score":0.99900013},"labels":[],"label_agreement":null},{"id":"W3097619833","doi":"10.32721/ctj.2020.68.3.kessler","title":"Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Audit; Documentation; Accounting; Business; Agency (philosophy); Tax credit; Compliance (psychology); Law and economics; Receipt; Actuarial science; Public economics; Economics; Law; Political science; Computer science","score_opus":0.06644304060880167,"score_gpt":0.22650174595505823,"score_spread":0.16005870534625655,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3097619833","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.06830751,0.009196518,0.033944376,0.7802647,0.0023331125,0.00183909,0.08370725,0.000066378234,0.020341067],"genre_scores_gemma":[0.96379226,0.00064204587,0.0071593295,0.01160753,0.002675751,0.00011398984,0.00039455201,0.00011972917,0.013494819],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977673,0.000013381326,0.00058068486,0.00063560717,0.000046014113,0.0009569652],"domain_scores_gemma":[0.9966298,0.000055120123,0.00052335666,0.0005478694,0.00016227952,0.0020815767],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00024910175,0.00028321272,0.0005457694,0.00028943195,0.00072186964,0.00020019246,0.00079346454,0.000091203015,0.00023730354],"category_scores_gemma":[0.00056288205,0.00031967415,0.00005710004,0.00045562533,0.00011681883,0.0003498089,0.00008352679,0.00037780913,0.000037712845],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000040048475,0.000018596686,0.030817764,0.0002192666,0.00031953602,0.00021306968,0.0018092451,0.00036007707,0.0000058586174,0.015991624,0.94619346,0.0040114718],"study_design_scores_gemma":[0.0008751965,0.000118933414,0.023615884,0.00008743454,0.000021816517,0.00019237518,0.0006640519,0.005055433,0.0000022323823,0.0022994194,0.96655333,0.00051386835],"about_ca_topic_score_codex":0.8937247,"about_ca_topic_score_gemma":0.9975782,"teacher_disagreement_score":0.89548475,"about_ca_system_score_codex":0.000969048,"about_ca_system_score_gemma":0.0015356679,"threshold_uncertainty_score":0.99992555},"labels":[],"label_agreement":null},{"id":"W3121134511","doi":"10.32721/ctj.2020.68.4.lubetsky","title":"Interest Relief on Income Tax Debts: Canada Versus the United States","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Interest rate; Compromise; Jurisdiction; Economics; Taxpayer; Revenue; Debt; Context (archaeology); National interest; Treasury; Public interest; Direct tax; Indirect tax; Public economics; Business; Tax reform; Finance; Political science; Law; Macroeconomics","score_opus":0.024017565197234893,"score_gpt":0.20236401970577927,"score_spread":0.1783464545085444,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121134511","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84033984,0.00032425552,0.00001408492,0.1360651,0.004868943,0.0001989369,0.00022107313,0.000042280102,0.017925486],"genre_scores_gemma":[0.96168715,0.000056459543,0.00002737723,0.017270306,0.0023292731,0.000013219729,0.00034770428,0.00006462209,0.018203877],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979617,0.00005798175,0.00045374423,0.0003375953,0.00020012957,0.0009888274],"domain_scores_gemma":[0.9978912,0.00016884363,0.00038421366,0.00049564685,0.000588189,0.0004719175],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00034301606,0.00031062769,0.00029177114,0.0005533102,0.00087632344,0.0007561397,0.0006329769,0.00011481594,0.0015540136],"category_scores_gemma":[0.0011247487,0.00026381243,0.00010823609,0.0012093697,0.00008149299,0.0004221847,0.00006710305,0.0008263014,0.00012696408],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00009307874,0.000033789984,0.0046113105,0.00009888477,0.0002005345,0.004656774,0.00054144405,0.001842736,0.000022817407,0.027255658,0.95610446,0.0045384844],"study_design_scores_gemma":[0.0006620811,0.000024503248,0.0054688626,0.00016296805,0.000053340314,0.00010806241,0.0022670766,0.0010149311,0.000023828188,0.00041214784,0.98944604,0.00035613243],"about_ca_topic_score_codex":0.99488574,"about_ca_topic_score_gemma":0.999964,"teacher_disagreement_score":0.12134731,"about_ca_system_score_codex":0.0015057377,"about_ca_system_score_gemma":0.0012010896,"threshold_uncertainty_score":0.9999814},"labels":[],"label_agreement":null},{"id":"W3121503264","doi":"10.32721/ctj.2020.68.4.pham","title":"Tax Literacy: A Canadian Perspective","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":10,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Carleton University; Université de Sherbrooke","funders":"","keywords":"Public economics; Redistribution (election); Perspective (graphical); Tax reform; Tax credit; Indirect tax; State income tax; Business; Economics; Labour economics; Politics; Political science; Law; Computer science","score_opus":0.024753287185291205,"score_gpt":0.20617677034599582,"score_spread":0.1814234831607046,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121503264","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10445033,0.030087024,0.0009079101,0.3413058,0.007555808,0.00056224497,0.008966069,0.000074621326,0.5060902],"genre_scores_gemma":[0.8952323,0.00044992505,0.00089942856,0.004666704,0.0009888519,0.000034229026,0.000056409623,0.00007118337,0.097600944],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9971237,0.000042913347,0.00068056816,0.0006155365,0.000042453685,0.001494794],"domain_scores_gemma":[0.99506927,0.000039081195,0.00039736388,0.00051890715,0.0005816849,0.003393678],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0004004865,0.0003028157,0.0005678009,0.0010013041,0.00093012064,0.0004218908,0.0004510071,0.00018779503,0.005340314],"category_scores_gemma":[0.0008264614,0.0004026512,0.00025249715,0.00089002255,0.00009673583,0.00038910113,0.00003273748,0.00069440715,0.0009563791],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011909467,0.00005842724,0.10097382,0.000056565692,0.000570252,0.00640281,0.018618042,0.00017121238,0.000017378716,0.3207037,0.54737306,0.0050428123],"study_design_scores_gemma":[0.0004415478,0.000039093644,0.041883983,0.000067678426,0.000014340381,0.0010662316,0.002704331,0.00014459716,0.000010214353,0.044144765,0.9089334,0.0005498137],"about_ca_topic_score_codex":0.9375666,"about_ca_topic_score_gemma":0.99911535,"teacher_disagreement_score":0.790782,"about_ca_system_score_codex":0.0050741015,"about_ca_system_score_gemma":0.0017237598,"threshold_uncertainty_score":0.9998425},"labels":[],"label_agreement":null},{"id":"W3121555777","doi":"","title":"User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law","year":2014,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"User fee; Devolution (biology); Principal (computer security); Business; Politics; Interpretation (philosophy); Key (lock); Public administration; Public economics; Political science; Law and economics; Law; Economics; Computer science; Computer security","score_opus":0.026818834953244157,"score_gpt":0.2255155500307092,"score_spread":0.19869671507746503,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121555777","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.33793476,0.0029944151,0.016338527,0.5035803,0.0072608753,0.0024333787,0.005964256,0.00015305929,0.12334046],"genre_scores_gemma":[0.9781313,0.00012203716,0.000472269,0.0120214475,0.0009590298,0.000018666873,0.000055129334,0.00003886462,0.00818129],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99685305,0.00074128,0.00042496875,0.0003143582,0.00020153566,0.0014647961],"domain_scores_gemma":[0.995298,0.0007022013,0.00020092631,0.00042057672,0.00022493415,0.0031533088],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014485773,0.00022661928,0.0002563318,0.00012445524,0.0048964517,0.0008124694,0.00043307853,0.00025792065,0.0015824186],"category_scores_gemma":[0.0013347644,0.00021596569,0.000097642616,0.00034646617,0.00039110694,0.0004793587,0.000014378078,0.0005021933,0.000048556612],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000036394956,0.000010129795,0.0026084178,0.0000038137914,0.00005954204,0.0017243412,0.025116812,0.00062275946,0.000009523228,0.17540744,0.792695,0.0017386081],"study_design_scores_gemma":[0.00029176645,0.000029180886,0.00031044162,0.0000618813,0.00005693559,0.00040922384,0.010515752,0.0004920138,0.000018550818,0.013144919,0.97433126,0.00033804844],"about_ca_topic_score_codex":0.99894476,"about_ca_topic_score_gemma":0.9999859,"teacher_disagreement_score":0.6401965,"about_ca_system_score_codex":0.0031194692,"about_ca_system_score_gemma":0.0024875237,"threshold_uncertainty_score":0.9993303},"labels":[],"label_agreement":null},{"id":"W3122807211","doi":"10.32721/ctj.2020.68.4.pf.halpern-shavim","title":"Policy Forum: Carrying On About Carrying On Business: A Response to \"The GST/HST Obligations of Non-Resident E-Commerce Firms\"","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Statute; Jurisdiction; Meaning (existential); Legislation; Jurisprudence; Business; Goods and services; Law; Tax law; Law and economics; Excise; Political science; Economics; Double taxation; Economy","score_opus":0.017613068974589394,"score_gpt":0.22335142937864164,"score_spread":0.20573836040405225,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122807211","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7308894,0.00010887644,0.0001629319,0.2625822,0.0010445016,0.00036990189,0.00016486507,0.000025275864,0.0046520475],"genre_scores_gemma":[0.96755624,0.000023290893,0.00009354795,0.018238135,0.002100796,0.00004378982,0.000050014885,0.0000740517,0.011820129],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.997418,0.00008677527,0.0006895914,0.00045334452,0.0002939766,0.0010583434],"domain_scores_gemma":[0.99676675,0.0002037468,0.0006856888,0.0007404264,0.0010986787,0.0005047132],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0008459554,0.0003556915,0.00042804767,0.0015322632,0.0011953132,0.0006443868,0.0006688537,0.00013317559,0.00034600752],"category_scores_gemma":[0.0030080709,0.00033943035,0.00019009615,0.0031859349,0.00007396428,0.00047249038,0.00009192564,0.0005964262,0.00019441677],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0008259532,0.00026432722,0.038308028,0.0007523479,0.00038099318,0.0037844924,0.007898488,0.055899557,0.013651611,0.02688072,0.79709893,0.054254547],"study_design_scores_gemma":[0.0012813413,0.000075216,0.2618505,0.0018823325,0.00010272717,0.0002426504,0.005392823,0.0012050308,0.00044543057,0.0013996405,0.72520846,0.00091382826],"about_ca_topic_score_codex":0.311014,"about_ca_topic_score_gemma":0.9110494,"teacher_disagreement_score":0.6000355,"about_ca_system_score_codex":0.0011245244,"about_ca_system_score_gemma":0.0015516321,"threshold_uncertainty_score":0.99990577},"labels":[],"label_agreement":null},{"id":"W3122837988","doi":"10.32721/ctj.2019.67.4.sym.christians","title":"A New Global Tax Deal for the Digital Age","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"McGill University","funders":"","keywords":"Tax policy; Framing (construction); Political science; Economics; Tax reform; Business; Public economics; Engineering","score_opus":0.014600979491189506,"score_gpt":0.1864859792622335,"score_spread":0.171884999771044,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122837988","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.56754214,0.001349487,0.010130448,0.23917218,0.011946482,0.0035106584,0.0016884843,0.00021714918,0.16444297],"genre_scores_gemma":[0.90468717,0.000009368187,0.00031371336,0.0052653346,0.0046152845,0.000020770927,0.00008738824,0.000052992295,0.08494798],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982616,0.0000070014835,0.0003523692,0.00030260984,0.00012987631,0.0009465975],"domain_scores_gemma":[0.998533,0.000062189996,0.00042374225,0.00034224484,0.00021251864,0.00042632216],"candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00030561586,0.0002497158,0.0002580639,0.00021704566,0.0005086208,0.0014051348,0.0006567613,0.00010678503,0.0011930608],"category_scores_gemma":[0.00024739723,0.00021186679,0.0001964778,0.0006201943,0.000044796074,0.00081092713,0.000046408568,0.00030272824,0.0005358543],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004030745,0.000011924762,0.03473811,0.000084267325,0.00008225644,0.00029277944,0.00010922506,0.00037477806,0.000025153442,0.024631355,0.8353688,0.10424106],"study_design_scores_gemma":[0.0006992984,0.00001797799,0.01877273,0.000060439655,0.00004127353,0.0001406008,0.00027758454,0.0012065379,0.0000012804868,0.0056634163,0.97280663,0.00031223005],"about_ca_topic_score_codex":0.19676037,"about_ca_topic_score_gemma":0.93962526,"teacher_disagreement_score":0.7428649,"about_ca_system_score_codex":0.000615065,"about_ca_system_score_gemma":0.00056075794,"threshold_uncertainty_score":0.99972},"labels":[],"label_agreement":null},{"id":"W3122881839","doi":"10.32721/ctj.2020.68.4.ustd","title":"Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Internal revenue; Section (typography); Business; Service (business); Revenue; Key (lock); Capital (architecture); Code (set theory); Finance; Computer science; Computer security; Marketing; Advertising","score_opus":0.02697908653162765,"score_gpt":0.19421897443193134,"score_spread":0.1672398879003037,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122881839","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9148139,0.0002602829,0.0012758876,0.07395357,0.002788236,0.00039562973,0.00007238552,0.00008391992,0.0063562356],"genre_scores_gemma":[0.92352796,0.00002333105,0.00045026274,0.004539027,0.0035347498,0.000014706777,0.00029205353,0.00006857127,0.067549326],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981558,0.00005396897,0.00049227313,0.00036509332,0.00014895824,0.0007839116],"domain_scores_gemma":[0.9976925,0.000038511324,0.0005338021,0.0003539302,0.0009877016,0.00039355597],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0003272615,0.00027527486,0.0002519163,0.0004841348,0.0012158869,0.00089214783,0.0003900086,0.00014607495,0.0015589233],"category_scores_gemma":[0.0005023261,0.0002511691,0.00010095935,0.0016830623,0.00007220614,0.0007633037,0.000053112995,0.00058910483,0.00014487542],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000474713,0.0000658548,0.03362713,0.00015817478,0.00035813285,0.0009023343,0.0010281985,0.0018979877,0.004737096,0.020077543,0.91637063,0.020729445],"study_design_scores_gemma":[0.0006777126,0.000009398504,0.17160667,0.00017374357,0.00008094134,0.00043047176,0.0011460927,0.000837175,0.00016832762,0.0038838019,0.8205085,0.000477183],"about_ca_topic_score_codex":0.17855798,"about_ca_topic_score_gemma":0.98474914,"teacher_disagreement_score":0.8061912,"about_ca_system_score_codex":0.0010284964,"about_ca_system_score_gemma":0.002064945,"threshold_uncertainty_score":0.99999404},"labels":[],"label_agreement":null},{"id":"W3122975005","doi":"10.32721/ctj.2019.67.1.pf.harris","title":"Policy Forum: International Effects of the 2017 US Tax Reform&amp;#x2014;A View from the Front Line","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Front line; Tax reform; Front (military); Tax credit; Ad valorem tax; Economics; Value-added tax; Line (geometry); Public economics; Political science; Engineering; Law; Mechanical engineering","score_opus":0.012150212875353762,"score_gpt":0.24124321277535327,"score_spread":0.2290929998999995,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122975005","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.37485713,0.0019610808,0.000038460625,0.58097476,0.0066030365,0.0009387878,0.004794961,0.00001532832,0.02981647],"genre_scores_gemma":[0.79499596,0.0011410363,0.00013332277,0.019599726,0.005030701,0.000030020814,0.00003686327,0.000059996593,0.17897236],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99724007,0.00028849157,0.00050218723,0.0003236171,0.00037394962,0.0012716962],"domain_scores_gemma":[0.9963775,0.00030401303,0.00060996594,0.00080996304,0.00025468878,0.0016438543],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00072658865,0.00025990626,0.00038704948,0.00022315551,0.0009813772,0.00018644931,0.0021660023,0.0002478849,0.0009590133],"category_scores_gemma":[0.0017238524,0.00019079995,0.00031057582,0.0004675397,0.00038665876,0.00031973707,0.000082876875,0.0007629055,0.00016242167],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000027214392,0.0000276681,0.02233561,0.000056880013,0.00027220426,0.00009584202,0.014477944,0.00009023843,0.00019908338,0.024365878,0.9250761,0.012975319],"study_design_scores_gemma":[0.00040987553,0.00003108333,0.043241955,0.0003579799,0.00003676821,0.00006541489,0.0005451956,0.00001756483,0.00003313757,0.0041278917,0.95088714,0.00024596264],"about_ca_topic_score_codex":0.9916239,"about_ca_topic_score_gemma":0.99968636,"teacher_disagreement_score":0.561375,"about_ca_system_score_codex":0.0041666934,"about_ca_system_score_gemma":0.0039114445,"threshold_uncertainty_score":0.9999542},"labels":[],"label_agreement":null},{"id":"W3123096346","doi":"10.32721/ctj.2020.68.4.pf.shatalow","title":"Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Jurisdiction; Context (archaeology); Excise; Business; Taxable income; E-commerce; Parliament; Element (criminal law); Tax policy; Tax law; Goods and services; Accounting; Public economics; Commerce; Finance; Law; Economics; Double taxation; Tax reform; Market economy; Political science; Politics","score_opus":0.013416614369057743,"score_gpt":0.2199442241265385,"score_spread":0.20652760975748075,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123096346","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5964612,0.00049211166,0.00024564008,0.39073864,0.00052158174,0.00027883222,0.00013414491,0.000020555786,0.011107335],"genre_scores_gemma":[0.97522354,0.000151305,0.00010222522,0.009253517,0.0021569899,0.000015799931,0.00003170847,0.00003765313,0.013027243],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982427,0.00003269947,0.0005019318,0.00028616676,0.00016087183,0.00077565],"domain_scores_gemma":[0.99792033,0.00008220617,0.0005978793,0.0004515224,0.00058476184,0.00036327814],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003895989,0.00023192495,0.00029632283,0.00082935096,0.00083258987,0.0005460878,0.0004904065,0.000102146616,0.00033767102],"category_scores_gemma":[0.0010313672,0.00021199633,0.0001219147,0.001822674,0.00017173716,0.0006710158,0.00011128478,0.0004274031,0.000043936445],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003221711,0.00012274963,0.15952674,0.00065296434,0.00027430465,0.0012470819,0.003916149,0.001187647,0.0036487423,0.22589095,0.5404951,0.06300535],"study_design_scores_gemma":[0.0010200188,0.000028610662,0.3475099,0.0005164833,0.00011354317,0.00073403405,0.0053056176,0.0020821253,0.00027329143,0.026659317,0.61502385,0.0007332093],"about_ca_topic_score_codex":0.5259777,"about_ca_topic_score_gemma":0.94771916,"teacher_disagreement_score":0.42174146,"about_ca_system_score_codex":0.00040111173,"about_ca_system_score_gemma":0.0014378907,"threshold_uncertainty_score":0.864496},"labels":[],"label_agreement":null},{"id":"W3124908087","doi":"10.32721/ctj.2020.68.2.sym.alarie","title":"Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax avoidance; Law and economics; Tax law; Scope (computer science); Position (finance); Work (physics); Political science; Law; Economics; Computer science; Tax credit; Tax reform; Engineering; Finance","score_opus":0.007201370029165067,"score_gpt":0.16625191127051697,"score_spread":0.1590505412413519,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124908087","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5327732,0.019352343,0.00023323299,0.43284386,0.0019010095,0.00076636684,0.00036373897,0.000089386194,0.0116768675],"genre_scores_gemma":[0.98569757,0.0008187637,0.000055710614,0.0077239843,0.0025066577,0.000008521089,0.00006018262,0.000050842344,0.0030777906],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984982,0.000056477398,0.00041109158,0.0002966061,0.0001362651,0.0006013786],"domain_scores_gemma":[0.99843603,0.000043458967,0.00071258104,0.00017764448,0.00023193599,0.00039834826],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00046593038,0.00025117942,0.0004023808,0.00019992366,0.00053890905,0.00028340367,0.000423972,0.000106872874,0.000575051],"category_scores_gemma":[0.0003224685,0.00020504653,0.00011544903,0.00066302926,0.00018979628,0.00042071642,0.000057285244,0.0007384674,0.000041794156],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00019716419,0.000040960786,0.08946999,0.00066806586,0.00018757986,0.00043804248,0.0025540828,0.0002422441,0.0012293314,0.01786169,0.84443516,0.042675715],"study_design_scores_gemma":[0.001186363,0.000016791395,0.0026149044,0.00006986478,0.00004187301,0.000064398955,0.0008749175,0.0039758333,0.000016621316,0.0004241909,0.9904463,0.00026791848],"about_ca_topic_score_codex":0.060904603,"about_ca_topic_score_gemma":0.5205277,"teacher_disagreement_score":0.45962313,"about_ca_system_score_codex":0.00010625347,"about_ca_system_score_gemma":0.00015520098,"threshold_uncertainty_score":0.9453489},"labels":[],"label_agreement":null},{"id":"W3125295434","doi":"10.32721/ctj.2020.68.4.pf.gammie","title":"Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Jurisdiction; Consumption tax; Law and economics; Value-added tax; Business; Direct tax; Tax avoidance; Economics; Tax reform; Indirect tax; Law; Public economics; Political science","score_opus":0.026251972442214624,"score_gpt":0.24184967099526067,"score_spread":0.21559769855304606,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125295434","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.12878166,0.00023394133,0.006005982,0.78006923,0.004939472,0.00072746014,0.00037709967,0.00017978883,0.078685336],"genre_scores_gemma":[0.9176686,0.000066500055,0.00031059884,0.031435363,0.0059962957,0.00007443032,0.000057263413,0.00009114036,0.044299833],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975549,0.00005862436,0.00052882597,0.0004554941,0.00023168178,0.0011704477],"domain_scores_gemma":[0.99762523,0.0000793739,0.00033081646,0.0005100413,0.00090065,0.0005539105],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00041585203,0.0003427991,0.00032764263,0.0015299111,0.0023216836,0.001149303,0.00044592834,0.0001868587,0.0016997282],"category_scores_gemma":[0.00068835,0.00032081536,0.0002106925,0.0028699534,0.00006764383,0.0012257068,0.000025623725,0.00083324703,0.00040649308],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000131427,0.00026105525,0.0012123744,0.00030214005,0.00047260683,0.0016897464,0.0056489618,0.010901606,0.004671508,0.3216727,0.5894892,0.06354664],"study_design_scores_gemma":[0.0003463395,0.000019099938,0.0060814973,0.00021507258,0.00007821506,0.00025527182,0.0027037072,0.0003866587,0.00020061746,0.0015247214,0.98776066,0.00042813076],"about_ca_topic_score_codex":0.44843704,"about_ca_topic_score_gemma":0.96776474,"teacher_disagreement_score":0.7888869,"about_ca_system_score_codex":0.0011255541,"about_ca_system_score_gemma":0.00086075254,"threshold_uncertainty_score":0.99992436},"labels":[],"label_agreement":null},{"id":"W3125570385","doi":"10.32721/ctj.2020.68.4.pf.tillotson","title":"Policy Forum: Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Dalhousie University","funders":"","keywords":"Parallels; Government (linguistics); Term (time); Administration (probate law); Fiscal policy; Political science; Coronavirus disease 2019 (COVID-19); Economic policy; Key (lock); Economics; Public relations; Public economics; Macroeconomics; Law; Operations management; Computer security","score_opus":0.021090626027435135,"score_gpt":0.2549289777577428,"score_spread":0.23383835173030768,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125570385","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.19128093,0.0042233444,0.000020371488,0.7918476,0.0008227671,0.0005828586,0.0014553294,0.000015425672,0.009751412],"genre_scores_gemma":[0.9550507,0.0023050604,0.000053108957,0.012019733,0.0028650637,0.00003762298,0.00001348803,0.000041946234,0.027613273],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99718654,0.0003152829,0.00045237286,0.0003393563,0.00023579829,0.0014706699],"domain_scores_gemma":[0.9961545,0.00016652395,0.00033211135,0.000428964,0.00026985558,0.002648057],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00090257986,0.00022911583,0.00045715872,0.00033404864,0.001213238,0.00023667788,0.00057129754,0.00022006096,0.00040893818],"category_scores_gemma":[0.0012494024,0.00021275767,0.00021749845,0.0009197337,0.00081316923,0.00032930862,0.000051789408,0.00057737273,0.000009626829],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008763537,0.000046031597,0.063424855,0.00017148817,0.00025688813,0.0035121404,0.06454371,0.0000054614534,0.000022271059,0.25872573,0.5593765,0.049827296],"study_design_scores_gemma":[0.0028526057,0.000110016306,0.2315399,0.00042319883,0.00016040832,0.0025327504,0.00826927,0.000027969068,0.00012151057,0.021621224,0.73146254,0.00087861565],"about_ca_topic_score_codex":0.9446164,"about_ca_topic_score_gemma":0.9994585,"teacher_disagreement_score":0.77982783,"about_ca_system_score_codex":0.0012840751,"about_ca_system_score_gemma":0.0030300352,"threshold_uncertainty_score":0.9331369},"labels":[],"label_agreement":null},{"id":"W3126083659","doi":"10.32721/ctj.2020.68.4.fon","title":"Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":8,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Debt; Coronavirus disease 2019 (COVID-19); Sustainability; Demographics; Fiscal sustainability; Shock (circulatory); Population; Economic policy; Economics; Business; Development economics; Economic growth; Public economics; Political science; Finance; Medicine; Environmental health","score_opus":0.014478470827891053,"score_gpt":0.22429664278507377,"score_spread":0.20981817195718272,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3126083659","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.580792,0.0010180967,0.000019668594,0.41436452,0.00056865835,0.00034069174,0.0013470694,0.0000037190443,0.0015455625],"genre_scores_gemma":[0.98901516,0.000287306,0.000023709847,0.0047491053,0.000318594,0.000013044834,0.000005002835,0.000013702708,0.0055743493],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99754494,0.00039650858,0.0004510565,0.00031179836,0.00025353537,0.0010421564],"domain_scores_gemma":[0.99670136,0.00019965609,0.00019628098,0.00025093387,0.00037074534,0.002281021],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008750201,0.00016893103,0.00031188317,0.00019695064,0.0012404724,0.00009896223,0.0004534154,0.00015807916,0.00015333827],"category_scores_gemma":[0.0038489373,0.00017391283,0.00010941869,0.0011096875,0.00052278204,0.00020550188,0.00002045193,0.00054565835,1.6587924e-7],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000036871887,0.000033577842,0.64120257,0.00033933244,0.000068684436,0.0026298054,0.025965193,0.00055618165,0.000008739875,0.067585036,0.24422704,0.017346952],"study_design_scores_gemma":[0.0005777995,0.000026150437,0.2361044,0.00008606702,0.000021145175,0.00025956082,0.0085118925,0.00004708302,0.000017343016,0.011255596,0.74275494,0.00033800714],"about_ca_topic_score_codex":0.99991703,"about_ca_topic_score_gemma":0.99999994,"teacher_disagreement_score":0.4985279,"about_ca_system_score_codex":0.011115841,"about_ca_system_score_gemma":0.10094662,"threshold_uncertainty_score":0.9926803},"labels":[],"label_agreement":null},{"id":"W3155719852","doi":"","title":"The US Tax Classification of Canadian Mutual Fund Trusts","year":2015,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Mutual fund; Business; Finance; Fund administration; Closed-end fund; Target date fund; Investment fund; Open-end fund; Institutional investor; Market liquidity","score_opus":0.056663634705477604,"score_gpt":0.22044197103278537,"score_spread":0.16377833632730776,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3155719852","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6856922,0.0010327431,0.00004316478,0.091030225,0.004543193,0.0005775944,0.00024271464,0.000050228504,0.21678796],"genre_scores_gemma":[0.97207093,0.00003070662,0.00006333451,0.0015868357,0.0023403326,0.000015577203,0.00006457189,0.00004862578,0.02377907],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977736,0.000045800705,0.00057519606,0.00027442563,0.00022048391,0.0011105165],"domain_scores_gemma":[0.99692476,0.000050393144,0.00060631643,0.00044882606,0.0008187433,0.0011509696],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010546994,0.00025290583,0.0002897612,0.001721688,0.0008319922,0.00062090723,0.0007200138,0.00018489212,0.00046765213],"category_scores_gemma":[0.0009560264,0.00022210937,0.00012270124,0.0014443775,0.00017079683,0.00080571056,0.000027259885,0.0004954229,0.0002932612],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000031302672,0.000017587181,0.034475904,0.00005077224,0.00008228938,0.00028975637,0.0011152739,0.00020444524,0.00007404516,0.04943086,0.89973825,0.014489516],"study_design_scores_gemma":[0.00039803,0.000019714855,0.038482573,0.000047427962,0.000044676963,0.00008991094,0.0017101358,0.0011067819,0.000009303418,0.0010021721,0.95681494,0.00027430386],"about_ca_topic_score_codex":0.9816521,"about_ca_topic_score_gemma":0.9997913,"teacher_disagreement_score":0.28637877,"about_ca_system_score_codex":0.0011074921,"about_ca_system_score_gemma":0.0014331827,"threshold_uncertainty_score":0.90573573},"labels":[],"label_agreement":null},{"id":"W3164867924","doi":"10.32721/ctj.2021.69.1.dishy","title":"The Permissibility of Surplus Stripping: A Brief History and Recent Developments","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Stripping (fiber); Appeal; Dividend; Economic surplus; Legislative history; Law and economics; Economics; Law; Jurisprudence; Capital (architecture); Business; Political science; Finance; Welfare; History","score_opus":0.02598149409302602,"score_gpt":0.1914266353609488,"score_spread":0.16544514126792279,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3164867924","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84765375,0.01298516,0.000055996774,0.054272607,0.004620967,0.00040813058,0.000058921403,0.000042967615,0.07990148],"genre_scores_gemma":[0.95719194,0.00052152766,0.00019445986,0.0026256116,0.0009706373,0.000008593541,0.00003756722,0.00003820684,0.03841143],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985678,0.000038543767,0.0004415048,0.0002551555,0.00013007763,0.0005669221],"domain_scores_gemma":[0.99831647,0.000052648607,0.00039052573,0.00027407813,0.00065647246,0.00030983522],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006753013,0.0001642602,0.00024055743,0.00022898872,0.0004911073,0.00022603406,0.00025998437,0.00008828447,0.0009994565],"category_scores_gemma":[0.001235663,0.00014813626,0.00006678742,0.00035955457,0.00012593399,0.00039129163,0.000052000258,0.00032620807,0.000012007554],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006285455,0.000082165316,0.11096504,0.0004798325,0.00027143772,0.0015840946,0.0035196694,0.000037000736,0.00050963805,0.02523199,0.6461968,0.2110595],"study_design_scores_gemma":[0.00029354458,0.0000050662957,0.055872492,0.00006912814,0.000026215714,0.0001118764,0.0007486691,0.00009557137,0.000024387851,0.00051914394,0.9420591,0.00017480915],"about_ca_topic_score_codex":0.20345497,"about_ca_topic_score_gemma":0.93442494,"teacher_disagreement_score":0.73096997,"about_ca_system_score_codex":0.0010610992,"about_ca_system_score_gemma":0.0011265966,"threshold_uncertainty_score":0.99991375},"labels":[],"label_agreement":null},{"id":"W3165864735","doi":"10.32721/ctj.2021.69.1.pf.robson","title":"Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Carleton University","funders":"","keywords":"Agency (philosophy); Business; Public economics; Revenue; Social benefits; Tax revenue; Revenue sharing; Economics; Finance; Quality (philosophy)","score_opus":0.03650593211960919,"score_gpt":0.2609421783025124,"score_spread":0.2244362461829032,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3165864735","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09043087,0.0021519507,0.0000075516427,0.8693023,0.0020333566,0.00033529085,0.009591805,0.000017660863,0.026129268],"genre_scores_gemma":[0.6740269,0.0011130373,0.00006149282,0.06964565,0.008696113,0.00005199035,0.00006663034,0.00010654883,0.24623165],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99498487,0.0004719779,0.00061687443,0.00051605806,0.00053745625,0.0028727637],"domain_scores_gemma":[0.9942518,0.00020220333,0.00040939276,0.0005694006,0.0005066641,0.004060572],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00095308997,0.00037679976,0.00047331132,0.00030227844,0.0049373205,0.00040198915,0.0012792866,0.00036150863,0.0011288592],"category_scores_gemma":[0.002544112,0.00039733242,0.00031184853,0.001773233,0.0003922433,0.00032155053,0.0000621558,0.0011802331,0.000020011037],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000038101227,0.000008499564,0.00057175074,0.000015271027,0.00006946507,0.00183847,0.013812888,0.00003429566,0.000013327927,0.03562403,0.9318918,0.016116392],"study_design_scores_gemma":[0.00025750193,0.000017556167,0.014262591,0.00007634217,0.000049963186,0.00051514566,0.0026798216,0.000009220247,0.000019783605,0.005496987,0.9761213,0.00049379596],"about_ca_topic_score_codex":0.9996975,"about_ca_topic_score_gemma":0.9999992,"teacher_disagreement_score":0.79965657,"about_ca_system_score_codex":0.007458358,"about_ca_system_score_gemma":0.04526497,"threshold_uncertainty_score":0.9998478},"labels":[],"label_agreement":null},{"id":"W3172204325","doi":"10.32721/ctj.2019.67.4.pf.godbout","title":"Policy Forum: Quebec's Debt—Taming the Beast","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Debt; Government debt; Debt-to-GDP ratio; Internal debt; Statute; External debt; Economics; Transparency (behavior); Debt levels and flows; Recession; Economic policy; Debt service coverage ratio; Senior debt; Financial system; Finance; Political science; Macroeconomics; Law","score_opus":0.01087055257984824,"score_gpt":0.23213955328637634,"score_spread":0.2212690007065281,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3172204325","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.42152557,0.0005735238,0.00003922169,0.49332142,0.003043056,0.0004718601,0.00013019035,0.000030245435,0.08086492],"genre_scores_gemma":[0.8113949,0.0001402623,0.000051934036,0.0031549886,0.0023662313,0.000011150847,0.000003025129,0.000025695292,0.18285184],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99685526,0.00020105769,0.00032558382,0.0003238973,0.00034304673,0.00195116],"domain_scores_gemma":[0.9966407,0.00015532874,0.00029569297,0.0003553333,0.00020924001,0.0023437007],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012382491,0.00020072465,0.00026122222,0.00023466695,0.0024011424,0.0005067529,0.0012977978,0.00019975794,0.0011251561],"category_scores_gemma":[0.0008243542,0.00016964012,0.00019254145,0.0012098433,0.00041181696,0.00051900384,0.00003860216,0.00059343,0.00019855521],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011643637,0.000022791466,0.12781379,0.000022066717,0.000086199085,0.00033132618,0.07468858,0.00018296312,0.000062961444,0.19035521,0.5043936,0.10202889],"study_design_scores_gemma":[0.00019872456,0.00003239121,0.035262946,0.00006819174,0.000013798799,0.00007995956,0.030995846,0.000051619434,0.0000037147868,0.0055317795,0.92744786,0.00031314552],"about_ca_topic_score_codex":0.9934526,"about_ca_topic_score_gemma":0.9999057,"teacher_disagreement_score":0.49016643,"about_ca_system_score_codex":0.0031000245,"about_ca_system_score_gemma":0.0056148344,"threshold_uncertainty_score":0.9997879},"labels":[],"label_agreement":null},{"id":"W3173707877","doi":"10.32721/ctj.2021.69.1.sethia","title":"Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Horizontal and vertical; Context (archaeology); Revenue sharing; Revenue; Economics; Fiscal federalism; Transfer (computing); Distribution (mathematics); Geography; Finance; Decentralization","score_opus":0.012653862807598148,"score_gpt":0.20587251485248464,"score_spread":0.1932186520448865,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3173707877","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94939125,0.00031674618,0.000024141309,0.04480696,0.0006121732,0.00013174537,0.0021484755,0.0000039030947,0.002564632],"genre_scores_gemma":[0.9963879,0.00013176934,0.000016945616,0.0006399825,0.0004575217,0.000005323722,0.000034229804,0.000018092745,0.0023082318],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976783,0.00011826723,0.00044416354,0.00032452127,0.00021382238,0.0012209393],"domain_scores_gemma":[0.9969684,0.00006210515,0.00008090889,0.00018461846,0.00015678466,0.0025472234],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00043723203,0.00017172449,0.00034220796,0.00014257082,0.00058942835,0.000119721066,0.00030008747,0.00016397431,0.00022953718],"category_scores_gemma":[0.0007549961,0.00022059736,0.00008214346,0.00051793735,0.00021682106,0.00025478765,0.000019367968,0.0005076067,0.0000015215393],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00013225035,0.00007990538,0.51057494,0.000282295,0.00021510565,0.015712611,0.024256067,0.00018465145,0.00053560064,0.0923627,0.309751,0.045912884],"study_design_scores_gemma":[0.0015732498,0.00013655418,0.42883354,0.0004476677,0.00006499204,0.00085283123,0.006776979,0.00037778608,0.00029319545,0.0023109897,0.5573596,0.0009726346],"about_ca_topic_score_codex":0.9998835,"about_ca_topic_score_gemma":0.99999976,"teacher_disagreement_score":0.24760857,"about_ca_system_score_codex":0.0084173335,"about_ca_system_score_gemma":0.017173175,"threshold_uncertainty_score":0.99538916},"labels":[],"label_agreement":null},{"id":"W3180774115","doi":"10.32721/ctj.2021.69.2.kir","title":"India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Federalism; Cooperative federalism; Tax reform; Goods and services; Tax avoidance; Value-added tax; Government (linguistics); Economics; Law and economics; Public economics; Political science; Public administration; Market economy; Law","score_opus":0.01179657677556606,"score_gpt":0.23700881335181326,"score_spread":0.2252122365762472,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3180774115","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9638758,0.0015836438,0.00009503026,0.030700017,0.00023644455,0.0002083023,0.00012306393,0.000004952479,0.003172769],"genre_scores_gemma":[0.9962407,0.0009619811,0.00014240795,0.0016860693,0.00013295507,0.000017545983,0.000016268348,0.000007995829,0.00079407427],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984415,0.00021921367,0.00030090997,0.00027148434,0.00013098739,0.000635866],"domain_scores_gemma":[0.99880695,0.000055731063,0.00010512292,0.00007671608,0.000106483436,0.0008489896],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00048662146,0.00013428243,0.00022179622,0.00019320662,0.0005674525,0.00027689873,0.00010456542,0.00014803074,0.00016597581],"category_scores_gemma":[0.0001634856,0.00015425899,0.000024545654,0.0004670895,0.00033686697,0.00030871455,0.000024669942,0.00028282203,0.0000011064814],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000031409,0.00009827947,0.441188,0.00012514209,0.00006628921,0.0064218305,0.14206125,0.00046744937,0.00039295448,0.39590904,0.008573976,0.0046643824],"study_design_scores_gemma":[0.0048350757,0.00019520149,0.16616312,0.0020728973,0.000059103753,0.0013040442,0.29027677,0.0021785297,0.0009784086,0.010788386,0.5193214,0.0018270684],"about_ca_topic_score_codex":0.4624025,"about_ca_topic_score_gemma":0.99161077,"teacher_disagreement_score":0.52920824,"about_ca_system_score_codex":0.0014932813,"about_ca_system_score_gemma":0.0014426754,"threshold_uncertainty_score":0.6290499},"labels":[],"label_agreement":null},{"id":"W3184858651","doi":"10.32721/ctj.2021.69.1.pf.petit","title":"Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of British Columbia; Simon Fraser University; University of Calgary","funders":"","keywords":"Public economics; Business; Tax reform; Tax revenue; Revenue; Earned income tax credit; State income tax; Income tax; Context (archaeology); Tax credit; Finance; Economics","score_opus":0.016192383665836693,"score_gpt":0.22672446906914315,"score_spread":0.21053208540330645,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3184858651","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.29684848,0.0016370679,0.000024218449,0.6717742,0.0024992344,0.00046919988,0.015066345,0.000015675454,0.011665583],"genre_scores_gemma":[0.61093575,0.0006645902,0.0002251656,0.06582961,0.005373042,0.000057303183,0.0000619272,0.00009482675,0.3167578],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99552256,0.00031511954,0.0005864957,0.0005811685,0.0004628631,0.0025317895],"domain_scores_gemma":[0.99224776,0.0003076418,0.00032128012,0.0007594281,0.0004309775,0.0059329285],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006460953,0.00035696325,0.00044955887,0.000358401,0.0032886288,0.00045388791,0.0012364816,0.00021911782,0.001312777],"category_scores_gemma":[0.0023773941,0.00038654023,0.00022389778,0.001967003,0.00018806185,0.00023689914,0.00008035596,0.00082461943,0.000049885042],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000006829835,0.000006572115,0.0016787172,0.000008450771,0.000080070226,0.0025457388,0.010252728,0.0002536834,0.000047981768,0.0022798374,0.9750005,0.00783887],"study_design_scores_gemma":[0.00022735966,0.000022011616,0.01538906,0.0001727179,0.00004473769,0.00016608379,0.0039488883,0.000023040582,0.00005143016,0.0026736958,0.9767872,0.0004937739],"about_ca_topic_score_codex":0.9999018,"about_ca_topic_score_gemma":0.9999996,"teacher_disagreement_score":0.6059446,"about_ca_system_score_codex":0.012588251,"about_ca_system_score_gemma":0.031786606,"threshold_uncertainty_score":0.9998587},"labels":[],"label_agreement":null},{"id":"W3187520392","doi":"10.32721/ctj.2021.69.2.mescall","title":"Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Multinational corporation; Business; Transparency (behavior); Tax haven; International economics; Enforcement; Income tax; Double taxation; International trade; Public economics; Tax avoidance; Economics; Finance; Political science; Law","score_opus":0.02593295259075999,"score_gpt":0.22266356513532742,"score_spread":0.19673061254456742,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3187520392","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99612653,0.000099573415,0.00006740109,0.0021990624,0.00033341738,0.00019318522,0.0001918248,0.000005316048,0.0007836966],"genre_scores_gemma":[0.9988259,0.000020351095,0.00014892855,0.00027946595,0.00023837629,0.000005594389,0.000114067436,0.000017322609,0.00034996602],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983681,0.00005154171,0.00082264893,0.00014412192,0.0001438849,0.0004697319],"domain_scores_gemma":[0.99663645,0.000032453474,0.0020602318,0.00031919146,0.0007891034,0.00016256252],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00072668854,0.00018380914,0.00035986744,0.0005986689,0.00014813835,0.0001375126,0.00037726783,0.0000874473,0.00053305755],"category_scores_gemma":[0.00029804953,0.0001582329,0.00013304487,0.0011679681,0.00007359483,0.0015774335,0.000050884202,0.00035979526,0.000008054306],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008425976,0.00009634602,0.9369086,0.0007618273,0.00012945001,0.0003395288,0.0052961037,0.009010763,0.0028946206,0.001460416,0.006080055,0.036938056],"study_design_scores_gemma":[0.0014936435,0.00006832168,0.9709557,0.00082123606,0.000052811138,0.00008034304,0.0019887423,0.016569505,0.0004844263,0.0022661479,0.0047916584,0.00042746088],"about_ca_topic_score_codex":0.36742023,"about_ca_topic_score_gemma":0.8960826,"teacher_disagreement_score":0.5286624,"about_ca_system_score_codex":0.0003317551,"about_ca_system_score_gemma":0.0004614264,"threshold_uncertainty_score":0.645255},"labels":[],"label_agreement":null},{"id":"W3187865928","doi":"10.32721/ctj.2021.69.2.pf.editors","title":"Policy Forum: Editors' Introduction—The Changing Nature of Work","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Labor Movements and Unions","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Work (physics); Political science; Engineering ethics; Sociology; Engineering; Mechanical engineering","score_opus":0.006125208989562441,"score_gpt":0.2257714763335877,"score_spread":0.21964626734402526,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3187865928","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.084966324,0.001079609,0.00005183982,0.8869833,0.018206935,0.00021725884,0.00026451264,0.000018583565,0.008211666],"genre_scores_gemma":[0.7649903,0.0004136187,0.00033419582,0.006929684,0.097480565,0.000018085891,0.00004684609,0.000057741374,0.12972894],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99787605,0.00018822974,0.00030246034,0.00022651844,0.00020813648,0.0011986084],"domain_scores_gemma":[0.9974246,0.000078891746,0.00020147317,0.00035616182,0.0005862623,0.0013526314],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008109493,0.00014086043,0.00021305587,0.0004899233,0.0017936062,0.00016092203,0.0004930742,0.00024889174,0.00095177226],"category_scores_gemma":[0.0014100232,0.00012616137,0.0001390352,0.0023562599,0.00021244105,0.00020601564,0.000036777747,0.00083178247,0.0000038488442],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000030517583,0.000016996755,0.0026206002,0.000007031705,0.00008743966,0.00017331881,0.011770237,0.0000519627,0.000037828442,0.13857651,0.8374258,0.009229228],"study_design_scores_gemma":[0.00012730039,0.000013551798,0.0040673693,0.000050065944,0.000025352032,0.00006333674,0.012680089,0.0000024280037,0.000060300546,0.0027495665,0.9800104,0.0001502738],"about_ca_topic_score_codex":0.3322596,"about_ca_topic_score_gemma":0.983806,"teacher_disagreement_score":0.8800536,"about_ca_system_score_codex":0.0012105798,"about_ca_system_score_gemma":0.003063522,"threshold_uncertainty_score":0.9999615},"labels":[],"label_agreement":null},{"id":"W3188153428","doi":"10.32721/ctj.2021.69.2.pf.robert-angers.e","title":"Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Business; Digital economy; Context (archaeology); Tax revenue; Multinational corporation; Commodity; Revenue; Government (linguistics); Legalization; Value-added tax; Tax policy; Tax reform; Public economics; Economics; Finance; Political science","score_opus":0.037019715597305575,"score_gpt":0.21348167958998052,"score_spread":0.17646196399267494,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3188153428","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.12403616,0.0100889215,0.002271518,0.52104354,0.0020850264,0.0008501837,0.006277922,0.000082925544,0.33326378],"genre_scores_gemma":[0.9424165,0.00008843596,0.00019941527,0.004366843,0.0007500793,0.000044567623,0.0000888428,0.00006107529,0.051984265],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973206,0.000042430238,0.00086142274,0.0005216272,0.00003848669,0.0012154523],"domain_scores_gemma":[0.9973428,0.000105784995,0.0008742539,0.00046474644,0.00023952937,0.0009728803],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00035390904,0.0003068099,0.0005273491,0.00030236767,0.0011976006,0.000749112,0.0005040892,0.00012621551,0.00058174814],"category_scores_gemma":[0.0009713223,0.00032927957,0.00021121292,0.0006817991,0.00017524217,0.0005960182,0.000081186416,0.00060829066,0.00021753425],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014751521,0.000093629795,0.14298907,0.00016905152,0.0007282598,0.0005142427,0.014455919,0.00029479194,0.000028386792,0.13136038,0.66307473,0.046276752],"study_design_scores_gemma":[0.0006416462,0.000045957597,0.021712784,0.00018476692,0.000012315044,0.0006202144,0.0044853687,0.00094298675,0.000046781126,0.04717648,0.9234442,0.0006864897],"about_ca_topic_score_codex":0.1186732,"about_ca_topic_score_gemma":0.84842074,"teacher_disagreement_score":0.8183803,"about_ca_system_score_codex":0.0017086696,"about_ca_system_score_gemma":0.0006692308,"threshold_uncertainty_score":0.9999159},"labels":[],"label_agreement":null},{"id":"W3188397902","doi":"10.32721/ctj.2021.69.2.pf.rai","title":"Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax deduction; Taxpayer; Equity (law); Deductible; Actuarial science; Business; Economics; Income tax; Public economics; Labour economics; State income tax; Gross income; Law; Political science; Tax reform","score_opus":0.021030867635028604,"score_gpt":0.2447924820994766,"score_spread":0.223761614464448,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3188397902","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.06411811,0.002705002,0.00029638113,0.9127967,0.0014616749,0.00053953106,0.006061927,0.000026933076,0.011993794],"genre_scores_gemma":[0.7983499,0.0014559566,0.00036614298,0.018221864,0.006319712,0.00006272526,0.0000536559,0.00008989929,0.17508015],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970703,0.00010598441,0.00042487786,0.00038840206,0.00019319353,0.0018172055],"domain_scores_gemma":[0.9953977,0.0005550994,0.00024564276,0.00037599518,0.0003510369,0.0030745396],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0006845334,0.00024379052,0.00030259532,0.00032692717,0.0034974145,0.000903527,0.00051125186,0.00019513057,0.00021907219],"category_scores_gemma":[0.002979613,0.00025281135,0.00021837707,0.00089772907,0.0005199297,0.00054835307,0.0000382473,0.00063528965,0.000015129496],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000017686,0.000018597199,0.0010296585,0.00003571672,0.00017084499,0.00045315735,0.013526962,0.00016713123,0.000024350857,0.068045855,0.8094411,0.10706897],"study_design_scores_gemma":[0.00033082507,0.000032859265,0.0036271522,0.00008791712,0.00004382104,0.0006555573,0.009089033,0.00010492785,0.00000502239,0.0029543987,0.9827283,0.00034016537],"about_ca_topic_score_codex":0.8044077,"about_ca_topic_score_gemma":0.9987969,"teacher_disagreement_score":0.89457476,"about_ca_system_score_codex":0.0020265263,"about_ca_system_score_gemma":0.0076128254,"threshold_uncertainty_score":0.99999243},"labels":[],"label_agreement":null},{"id":"W3188489395","doi":"10.32721/ctj.2021.69.2.fon","title":"Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"Statistics Canada","funders":"","keywords":"Economics; Indirect tax; State income tax; Tax reform; Value-added tax; Gross income; Direct tax; Ad valorem tax; Position (finance); Cash; Income tax; Labour economics; Monetary economics; Public economics; Macroeconomics; Finance","score_opus":0.01796956638546851,"score_gpt":0.17561176692350783,"score_spread":0.15764220053803932,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3188489395","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94869816,0.003979806,0.000041544597,0.037654974,0.0014757783,0.00036605817,0.0016026373,0.0000044904978,0.0061765476],"genre_scores_gemma":[0.9960925,0.00008295875,0.000024975816,0.00034969836,0.00034149401,0.000023497805,0.0000035985875,0.00002240845,0.0030588547],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99816823,0.00012028517,0.00078006624,0.00027426265,0.00004066978,0.00061651296],"domain_scores_gemma":[0.998377,0.00013368996,0.0005703772,0.00049318693,0.000109439694,0.00031626679],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001229305,0.00018938596,0.0005505551,0.00021872406,0.0006264911,0.00009893552,0.00060224446,0.0001379022,0.00006843711],"category_scores_gemma":[0.00037861947,0.00013250852,0.00024433353,0.00062666787,0.00042377,0.00018265996,0.00007961663,0.00043212483,0.00000440814],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000050474137,0.000045006844,0.37644908,0.0010785448,0.0004930899,0.00010767388,0.0130336005,0.00061629026,0.00003675064,0.59415627,0.011345472,0.0025877669],"study_design_scores_gemma":[0.0067136753,0.00017709773,0.69086796,0.0028393513,0.0002675229,0.0038566925,0.008241064,0.012031459,0.003165707,0.11094677,0.15914695,0.0017457481],"about_ca_topic_score_codex":0.0674568,"about_ca_topic_score_gemma":0.6534368,"teacher_disagreement_score":0.58598,"about_ca_system_score_codex":0.00043954042,"about_ca_system_score_gemma":0.00031484422,"threshold_uncertainty_score":0.93875307},"labels":[],"label_agreement":null},{"id":"W3188841251","doi":"10.32721/ctj.2021.69.2.pf.robert-angers.f","title":"Policy Forum : Favoriser la conformité fiscale par l'encadrement de l'économie numérique — Initiative du Québec face à Uber","year":2021,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.020753683121320008,"score_gpt":0.20226586010101072,"score_spread":0.18151217697969071,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3188841251","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.049492717,0.028360935,0.0036935003,0.8010906,0.0042049405,0.00048559764,0.005452025,0.000033558154,0.10718615],"genre_scores_gemma":[0.66568077,0.005367826,0.0008017175,0.013860335,0.0021032009,0.00010902062,0.0000861317,0.00012961593,0.3118614],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9952542,0.00018174724,0.0013864974,0.00076600147,0.000065994165,0.002345529],"domain_scores_gemma":[0.99490196,0.00025417955,0.0010952,0.00061632815,0.00042127108,0.0027110449],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007936702,0.0005936552,0.001045651,0.0007431709,0.0011132238,0.00048231304,0.0006429622,0.0005006234,0.004627892],"category_scores_gemma":[0.0014431179,0.00083263195,0.00050662446,0.0007677903,0.00041661746,0.00064633955,0.00013269315,0.0012086128,0.0006050569],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000022935059,0.00013447726,0.285232,0.0001617962,0.0008684717,0.001453331,0.014300006,0.0014729322,0.000004633416,0.07662671,0.6076712,0.012051482],"study_design_scores_gemma":[0.0010552441,0.00009909169,0.07424344,0.00027159243,0.000037044196,0.0014160346,0.00850877,0.000625996,0.00006612054,0.013136227,0.89967173,0.00086873263],"about_ca_topic_score_codex":0.7152246,"about_ca_topic_score_gemma":0.9946589,"teacher_disagreement_score":0.78723025,"about_ca_system_score_codex":0.009825158,"about_ca_system_score_gemma":0.009450259,"threshold_uncertainty_score":0.9994125},"labels":[],"label_agreement":null},{"id":"W3188962190","doi":"10.32721/ctj.2021.69.2.itp","title":"International Tax Planning: The Preacquisition Surplus Election: More Than Meets the Eye?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Dividend; Corporation; Order (exchange); Legislature; Distribution (mathematics); Public economics; Economics; Business; Actuarial science; Finance; Political science; Law","score_opus":0.015089107634140609,"score_gpt":0.22040740819538096,"score_spread":0.20531830056124034,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3188962190","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.26257485,0.0014868106,0.00041396523,0.6314647,0.008694558,0.00046189467,0.00013545516,0.00009455563,0.0946732],"genre_scores_gemma":[0.930356,0.000032909003,0.000042169064,0.007915006,0.0076138764,0.00002622235,0.00014725444,0.00004183974,0.05382468],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99841064,0.00005274294,0.00035614663,0.00029090437,0.00023026961,0.00065929466],"domain_scores_gemma":[0.99842167,0.000054383196,0.00038462377,0.00035965987,0.0005757977,0.0002038871],"candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00055494095,0.00022496984,0.00019122586,0.00032599716,0.0012075176,0.0011450234,0.0006407527,0.00011624519,0.0022566451],"category_scores_gemma":[0.00046103887,0.00016547582,0.00015661116,0.00069231266,0.000098102384,0.00076661236,0.00005934724,0.0006073911,0.00010939895],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000039251736,0.00004386876,0.036653053,0.000057335594,0.00030323726,0.0018345254,0.003032226,0.0012517979,0.0002725781,0.018051587,0.9274662,0.010994298],"study_design_scores_gemma":[0.00026189358,0.0000066465386,0.044653956,0.00008161176,0.00005528911,0.00040415477,0.0018679972,0.0012821833,0.000040234736,0.0006905924,0.95043504,0.00022041504],"about_ca_topic_score_codex":0.1949794,"about_ca_topic_score_gemma":0.8297393,"teacher_disagreement_score":0.6677812,"about_ca_system_score_codex":0.0005019566,"about_ca_system_score_gemma":0.0002834427,"threshold_uncertainty_score":0.9998919},"labels":[],"label_agreement":null},{"id":"W3189590777","doi":"10.32721/ctj.2021.69.2.ustd","title":"Selected US Tax Developments: Adams Challenge (UK) Limited: When Does a Treaty Provision Conflict with the Code?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Statute; Treaty; Punitive damages; Political science; Law; Statute of limitations; Law and economics; Tax treaty; Tax law; Double taxation; Economics","score_opus":0.015275760167551866,"score_gpt":0.186937443928205,"score_spread":0.17166168376065313,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3189590777","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.78031266,0.0019315011,0.00022705906,0.17235483,0.001533712,0.0010437074,0.0002770208,0.00016311691,0.0421564],"genre_scores_gemma":[0.9354755,0.00013278179,0.00040008262,0.0060152835,0.0018527191,0.000058091806,0.0002233448,0.000097183925,0.055744957],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99757344,0.00006477957,0.000458345,0.00050509674,0.00026282616,0.0011355113],"domain_scores_gemma":[0.9973098,0.00006261863,0.0005224504,0.0004504926,0.0011860734,0.00046855595],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00041367213,0.00040508728,0.00041745036,0.0005120091,0.0010724777,0.0010153066,0.00054667785,0.00018545696,0.0021465614],"category_scores_gemma":[0.0004336046,0.00027114688,0.00010423024,0.0010941888,0.000106142514,0.00077669584,0.00006120295,0.00070560945,0.00011106541],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021853745,0.00021756029,0.08101724,0.0004700331,0.0009478453,0.008485504,0.012220897,0.00023155994,0.00045230103,0.007701346,0.83522594,0.05281126],"study_design_scores_gemma":[0.0008544229,0.000036233916,0.023223313,0.00023135178,0.00010718133,0.00028347064,0.0018781049,0.00030294817,0.00005576292,0.00017091108,0.9723681,0.00048817229],"about_ca_topic_score_codex":0.31385586,"about_ca_topic_score_gemma":0.99146116,"teacher_disagreement_score":0.6776053,"about_ca_system_score_codex":0.00065325253,"about_ca_system_score_gemma":0.0009693343,"threshold_uncertainty_score":0.9999741},"labels":[],"label_agreement":null},{"id":"W3190385335","doi":"10.32721/ctj.2021.69.2.pf.cui","title":"Policy Forum: Non-Standard Employment and Canada's Initial Pandemic Response","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Employment and Welfare Studies","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Political science; Coronavirus disease 2019 (COVID-19); Pandemic; Humanities; Work (physics); Welfare economics; Economics; Art; Engineering; Medicine","score_opus":0.028070997134427074,"score_gpt":0.3236700627772822,"score_spread":0.29559906564285515,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3190385335","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7444662,0.0007844238,0.000035881185,0.24588889,0.002160042,0.0004331587,0.0014880411,0.000029094348,0.004714291],"genre_scores_gemma":[0.9049302,0.00065125176,0.00011933347,0.0134681985,0.0023583265,0.00010018776,0.00007773109,0.00011453421,0.07818024],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9954315,0.0006456301,0.00084320526,0.00048452153,0.0002526829,0.0023424497],"domain_scores_gemma":[0.9945492,0.0004961089,0.0003115017,0.0004538405,0.00065566157,0.0035337019],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0011030999,0.0003924646,0.0006528516,0.0005151002,0.0029105148,0.00006606529,0.00031061488,0.00030054458,0.0007093598],"category_scores_gemma":[0.0015415897,0.0004053788,0.00011276643,0.00046830362,0.0001303,0.00016140431,0.00014503751,0.0014099651,0.00001796774],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0002742199,0.000010654603,0.3379315,0.00010385058,0.00021734323,0.0043982505,0.004600693,0.0000073100723,0.00012426951,0.0005936352,0.64488494,0.006853328],"study_design_scores_gemma":[0.0017155617,0.0001732924,0.14125401,0.0004748862,0.00007122999,0.00080883835,0.008872854,0.000008938216,0.000035005174,0.0011928291,0.84483546,0.00055709906],"about_ca_topic_score_codex":0.98967373,"about_ca_topic_score_gemma":0.99997425,"teacher_disagreement_score":0.23242068,"about_ca_system_score_codex":0.006457398,"about_ca_system_score_gemma":0.023598555,"threshold_uncertainty_score":0.9998398},"labels":[],"label_agreement":null},{"id":"W3190410213","doi":"10.32721/ctj.2021.69.2.pf.jason","title":"Policy Forum: Future Workforce Models—Enabling the Shift","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Digital Economy and Work Transformation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Payroll; Workforce; Flexibility (engineering); Business; Payroll tax; Work (physics); Government (linguistics); Workforce management; Compliance (psychology); Risk analysis (engineering); Public relations; Public economics; Accounting; Economics; Income tax; Political science; Economic growth; Engineering; Management","score_opus":0.017896492982790946,"score_gpt":0.22375852147387953,"score_spread":0.2058620284910886,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3190410213","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.038330026,0.0019564468,0.0011830635,0.60800517,0.002212718,0.00031842326,0.00021625916,0.000044734665,0.34773317],"genre_scores_gemma":[0.95883256,0.0008218877,0.00014376538,0.005311012,0.0041410616,0.000016778748,0.000048268932,0.00003430164,0.030650338],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976732,0.00015187805,0.00038462054,0.0002354614,0.00015162338,0.0014032054],"domain_scores_gemma":[0.9972183,0.00008456919,0.00014932746,0.0003011504,0.0002230416,0.0020236208],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0007724734,0.00018731836,0.00022148584,0.00028820918,0.0023641016,0.00079318415,0.0005909232,0.00022068033,0.0002984234],"category_scores_gemma":[0.00018617023,0.00017465447,0.00019719296,0.0010412761,0.00017180611,0.001259349,0.000018177821,0.0006360266,0.000039785744],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011180723,0.00002096183,0.001289844,0.000030344312,0.00009661738,0.0005686494,0.049544085,0.0034479764,0.0000016229588,0.64044005,0.04692398,0.25762466],"study_design_scores_gemma":[0.00018801667,0.000013713848,0.0002807057,0.0000939369,0.0000195182,0.00018514234,0.023008257,0.00022088192,0.000005964933,0.06771758,0.9080058,0.00026047678],"about_ca_topic_score_codex":0.2257244,"about_ca_topic_score_gemma":0.9929962,"teacher_disagreement_score":0.92050254,"about_ca_system_score_codex":0.0014459204,"about_ca_system_score_gemma":0.004031182,"threshold_uncertainty_score":0.9989347},"labels":[],"label_agreement":null},{"id":"W3191356748","doi":"10.32721/ctj.2021.69.2.pf.freedman","title":"Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Digital Economy and Work Transformation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Social security; Equity (law); Order (exchange); Work (physics); Coronavirus disease 2019 (COVID-19); Tax reform; Business; Public economics; Tax policy; Economics; Economic policy; Political science; Law; Market economy; Engineering; Finance","score_opus":0.024878361047631917,"score_gpt":0.2544242080054521,"score_spread":0.2295458469578202,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3191356748","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6191706,0.00017405605,0.000053826614,0.35337374,0.00037317642,0.00026856526,0.00029405896,0.000011011499,0.026280958],"genre_scores_gemma":[0.99463105,0.00014256556,0.000014739916,0.0030582515,0.00057199266,0.000018238803,0.000050195547,0.000012765193,0.0015002182],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980743,0.00030525614,0.00032767662,0.00016298742,0.00013544115,0.0009943506],"domain_scores_gemma":[0.9986992,0.00014251996,0.00012778222,0.00014843946,0.00012199092,0.00076008233],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00088827615,0.00013194549,0.00015754919,0.00033638143,0.0024193493,0.00062070735,0.00033833753,0.00011069181,0.000104443636],"category_scores_gemma":[0.00035393317,0.00011037941,0.00008756063,0.001089492,0.00026593363,0.00046200905,0.000019939062,0.0005041959,0.000004752996],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013172215,0.000074809446,0.034810316,0.00004119286,0.00011075015,0.0006405721,0.35503972,0.00015673546,0.000004057427,0.4813531,0.06512018,0.0626354],"study_design_scores_gemma":[0.0002617825,0.000017828539,0.014625851,0.000052418105,0.000021291782,0.0001280708,0.050359674,0.000056116456,0.0000014654474,0.018863956,0.9154209,0.00019063849],"about_ca_topic_score_codex":0.7148754,"about_ca_topic_score_gemma":0.9982975,"teacher_disagreement_score":0.8503007,"about_ca_system_score_codex":0.0014905058,"about_ca_system_score_gemma":0.0018539164,"threshold_uncertainty_score":0.9988794},"labels":[],"label_agreement":null},{"id":"W3191507044","doi":"10.32721/ctj.2021.69.2.pfp","title":"Planification fiscale personnelle : Les enjeux actuels de la rémunération","year":2021,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Healthcare Systems and Practices","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.07689993837838788,"score_gpt":0.3607932236225525,"score_spread":0.28389328524416463,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3191507044","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.088325165,0.029473051,0.0021035422,0.82372904,0.009501791,0.00091309566,0.0025235435,0.00005405969,0.043376688],"genre_scores_gemma":[0.6156095,0.004877049,0.0030790786,0.0028631347,0.008025362,0.00009547803,0.00033567066,0.00018818876,0.3649265],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98658204,0.008384129,0.0013880392,0.00068482035,0.00026138124,0.0026995796],"domain_scores_gemma":[0.9883486,0.0026289716,0.001046628,0.0007846422,0.0013082626,0.005882902],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity"],"category_scores_codex":[0.0062589184,0.0005059475,0.00073262333,0.0005316045,0.0036156436,0.00039750274,0.00051454216,0.0019189043,0.015690798],"category_scores_gemma":[0.006609268,0.0006048553,0.00027834484,0.00079967646,0.0002332712,0.0007865389,0.000053237665,0.004613052,0.00048108966],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000035989186,0.000097934964,0.012591228,0.0019941719,0.00022101018,0.0049200146,0.05610239,0.0001468308,0.00053255126,0.010855144,0.8508435,0.06165924],"study_design_scores_gemma":[0.00067113823,0.00011319229,0.01677627,0.0020202007,0.00015284862,0.005629474,0.038294196,0.0005801454,0.000062537685,0.0026702026,0.93245095,0.00057881884],"about_ca_topic_score_codex":0.67638165,"about_ca_topic_score_gemma":0.98429567,"teacher_disagreement_score":0.8208659,"about_ca_system_score_codex":0.0057415403,"about_ca_system_score_gemma":0.014762631,"threshold_uncertainty_score":0.9996403},"labels":[],"label_agreement":null},{"id":"W3191517612","doi":"10.32721/ctj.2021.69.2.ptp","title":"Personal Tax Planning: Current Issues in Compensation","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Legislature; Executive compensation; Compensation (psychology); Corporate governance; Tax planning; Business; Public economics; Context (archaeology); Accounting; Tax reform; Economics; Tax avoidance; Finance; Political science; Psychology","score_opus":0.05504534133697077,"score_gpt":0.2392303401815961,"score_spread":0.18418499884462536,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3191517612","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.77723557,0.06079416,0.0009777929,0.11644776,0.0060557644,0.00035302012,0.0017132547,0.000038733953,0.03638397],"genre_scores_gemma":[0.97958535,0.0006693238,0.00033017911,0.0006565792,0.00066621765,0.000020110398,0.000067840745,0.000031307645,0.017973064],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99822646,0.00003503016,0.00059972855,0.00037023987,0.000037275782,0.0007312401],"domain_scores_gemma":[0.9985424,0.00003113247,0.0003499573,0.00020184429,0.00012202909,0.0007525967],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00036833083,0.00018687235,0.00042211942,0.0005559927,0.00031510257,0.00015627845,0.00021625293,0.00009230779,0.0015421967],"category_scores_gemma":[0.00033486538,0.0002481965,0.00011815718,0.0004860156,0.000053895652,0.00021377372,0.000024266175,0.0005130981,0.00022562861],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000129123655,0.00007954835,0.7153113,0.00010116458,0.00011146296,0.0013011281,0.0144273965,0.0005638966,0.00001527393,0.030062556,0.22907463,0.00893874],"study_design_scores_gemma":[0.00049196417,0.00002549018,0.23544952,0.00013892262,0.0000049048167,0.00023810021,0.0014495426,0.00073213584,0.000008316167,0.008772936,0.7523524,0.00033576798],"about_ca_topic_score_codex":0.055901576,"about_ca_topic_score_gemma":0.8115254,"teacher_disagreement_score":0.7556238,"about_ca_system_score_codex":0.0011852034,"about_ca_system_score_gemma":0.00028059026,"threshold_uncertainty_score":0.999997},"labels":[],"label_agreement":null},{"id":"W3191657785","doi":"10.32721/ctj.2021.69.2.pf.purse","title":"Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Digital Economy and Work Transformation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"University of Regina","funders":"","keywords":"Independent contractor; Supreme court; Jurisprudence; Gig economy; Work (physics); Labour law; Business; Law; Political science; Labour economics; Economics; Engineering","score_opus":0.03778859821656309,"score_gpt":0.2637944857039054,"score_spread":0.22600588748734232,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3191657785","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.79408634,0.0007052509,0.000074616866,0.11893268,0.0005670368,0.00040416588,0.00020209335,0.000019716883,0.0850081],"genre_scores_gemma":[0.9459331,0.00010739013,0.00016058779,0.00081443746,0.00038840572,0.000022702534,0.000040967876,0.000019051422,0.052513365],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977901,0.00022737887,0.0004584162,0.00023779199,0.00014616369,0.0011401323],"domain_scores_gemma":[0.9977961,0.00016833571,0.0001700949,0.0001364006,0.00013682473,0.0015922112],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0015529721,0.00015093852,0.00023184725,0.0015529918,0.0013514011,0.0003337343,0.00016181442,0.00013578274,0.00034586026],"category_scores_gemma":[0.00071392255,0.00018589913,0.00007350934,0.0014647845,0.00008593945,0.0007325266,0.000024601213,0.00051906105,0.00001901512],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000052492924,0.0000868422,0.40578705,0.00009832971,0.00018169542,0.0019314704,0.14333346,0.0014312634,0.00008063524,0.18335715,0.012948117,0.25071147],"study_design_scores_gemma":[0.001960578,0.00008316468,0.06305431,0.0007641662,0.000057109995,0.0006086852,0.04061733,0.00080138445,0.000051956726,0.020541342,0.8705054,0.0009545639],"about_ca_topic_score_codex":0.13170269,"about_ca_topic_score_gemma":0.9986344,"teacher_disagreement_score":0.8669317,"about_ca_system_score_codex":0.003769342,"about_ca_system_score_gemma":0.0018895508,"threshold_uncertainty_score":0.9999487},"labels":[],"label_agreement":null},{"id":"W3211757613","doi":"10.32721/ctj.2021.69.3.pf.mccue","title":"Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Indigenous Health, Education, and Rights","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Property tax; Lease; Business; Real estate; Harm; Service (business); Finance; Public administration; Marketing; Political science; Law","score_opus":0.08265253054650051,"score_gpt":0.2767413934786252,"score_spread":0.19408886293212468,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3211757613","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.15873891,0.008857632,0.00002514732,0.6009222,0.0018251645,0.0010588316,0.0008081642,0.000034718236,0.22772923],"genre_scores_gemma":[0.84767604,0.05355858,0.000075940734,0.00026093313,0.0024277433,0.000014771912,0.00007576678,0.00004969334,0.09586055],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99721915,0.00045643188,0.00048509246,0.0002809149,0.00020874043,0.0013496657],"domain_scores_gemma":[0.9972217,0.00013361887,0.00041618897,0.000293736,0.00059933297,0.0013353984],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0019954527,0.00018078391,0.00029463606,0.0003772279,0.008914377,0.00015695782,0.00034352118,0.00018063422,0.00012886505],"category_scores_gemma":[0.00011781953,0.00013183999,0.00008218637,0.00037180152,0.00025417338,0.0002490182,0.0000059469626,0.0003898563,0.0000029540238],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000062220533,0.000031469248,0.0005862834,0.0004497509,0.00010344642,0.00020448565,0.4397409,0.000007405695,0.000003304678,0.52662325,0.0059003453,0.026343144],"study_design_scores_gemma":[0.00020453942,0.00003576893,0.0007085562,0.0002270254,0.000033577304,0.00035727504,0.104131185,0.000030765408,0.000009210512,0.0018763623,0.8922079,0.00017778893],"about_ca_topic_score_codex":0.96192795,"about_ca_topic_score_gemma":0.9999721,"teacher_disagreement_score":0.8863076,"about_ca_system_score_codex":0.0017749228,"about_ca_system_score_gemma":0.032346416,"threshold_uncertainty_score":0.9923759},"labels":[],"label_agreement":null},{"id":"W3211757921","doi":"10.32721/ctj.2021.69.3.sturm","title":"Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Multinational corporation; Ad valorem tax; Tax avoidance; Business; Tax reform; Value-added tax; Economics; Public economics; Audit; State income tax; International taxation; Accounting; Finance","score_opus":0.02997277873761504,"score_gpt":0.21449346402565428,"score_spread":0.18452068528803925,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3211757921","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98304534,0.00019351381,0.00009796857,0.014325297,0.00025293435,0.00042786548,0.0011099786,0.000014581921,0.00053252693],"genre_scores_gemma":[0.992788,0.000009874585,0.000061685416,0.0024699634,0.00019473076,0.000023391287,0.0004232482,0.000024817356,0.004004283],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983354,0.00010789441,0.0005339151,0.00027315613,0.0002436709,0.0005059404],"domain_scores_gemma":[0.99703616,0.0001322377,0.00082574354,0.00023307042,0.0015427492,0.0002300645],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00039774028,0.00023922768,0.00035345255,0.0003395368,0.0009982599,0.00032868044,0.0002839276,0.000058934056,0.0007433941],"category_scores_gemma":[0.00024376923,0.00021755452,0.00003117749,0.001139089,0.00017818328,0.00032797587,0.000047443154,0.00037831455,0.0000069815005],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008751774,0.00025589165,0.37730733,0.00018627808,0.00044687223,0.0004192145,0.0054923804,0.004252238,0.0002534648,0.0112725375,0.5997341,0.00029215895],"study_design_scores_gemma":[0.0023034627,0.00005934465,0.24842462,0.000109110806,0.00011305621,0.00014652939,0.018689692,0.020533266,0.00006872085,0.0017100443,0.7071955,0.00064661243],"about_ca_topic_score_codex":0.967322,"about_ca_topic_score_gemma":0.9998357,"teacher_disagreement_score":0.12888272,"about_ca_system_score_codex":0.0005475371,"about_ca_system_score_gemma":0.0014279882,"threshold_uncertainty_score":0.8871616},"labels":[],"label_agreement":null},{"id":"W3212409268","doi":"10.32721/ctj.2021.69.3.pf.hickey","title":"Policy Forum: First Nation Property Taxation and Governance in British Columbia","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Property (philosophy); Corporate governance; Property tax; Political science; Ask price; Law and economics; Economics; Public administration; Public economics; Law; Business; Economy; Finance; Tax reform","score_opus":0.024016398557007424,"score_gpt":0.176165482411151,"score_spread":0.15214908385414355,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3212409268","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7819777,0.009156345,0.000262436,0.16858177,0.0016090305,0.0004995589,0.0020442582,0.000029430232,0.03583944],"genre_scores_gemma":[0.94422626,0.0019490375,0.00027177672,0.0012029745,0.00031125403,0.00003360697,0.000028310224,0.000026951291,0.051949836],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99849033,0.000019455378,0.00050919433,0.0003528328,0.000031122414,0.00059703627],"domain_scores_gemma":[0.9985702,0.000020866002,0.0005468118,0.00017639439,0.00013822381,0.0005474727],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002533386,0.00010901459,0.000311666,0.00018375443,0.00046881379,0.0004972978,0.00015357272,0.000106869695,0.0006259974],"category_scores_gemma":[0.0011558237,0.00017782896,0.00006065726,0.0005943749,0.00005715304,0.000338358,0.000027949658,0.00028152272,0.000032827284],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000024047986,0.000029226416,0.8797236,0.000064857515,0.000040796866,0.00045087846,0.0009783228,0.000086741,0.000002967363,0.00846786,0.091961816,0.01819049],"study_design_scores_gemma":[0.00050292205,0.00002363143,0.6099539,0.00012317576,0.000002698535,0.00050468754,0.00040130137,0.00033048153,0.0000013453893,0.013875405,0.37403417,0.00024630688],"about_ca_topic_score_codex":0.9030603,"about_ca_topic_score_gemma":0.99978,"teacher_disagreement_score":0.28207237,"about_ca_system_score_codex":0.0014626568,"about_ca_system_score_gemma":0.00035299596,"threshold_uncertainty_score":0.7251655},"labels":[],"label_agreement":null},{"id":"W3212727975","doi":"10.32721/ctj.2021.69.3.chow","title":"Statute-Barred Date: Why Isn't There Always One?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Statute of limitations; Statute; Agency (philosophy); Period (music); Law; Political science; Revenue; Economics; Law and economics; Accounting; Sociology","score_opus":0.026519966454830637,"score_gpt":0.2345317986582705,"score_spread":0.20801183220343988,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3212727975","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09121612,0.0055129975,0.0002589659,0.67193407,0.0047336943,0.0006184678,0.0084898425,0.000094926516,0.2171409],"genre_scores_gemma":[0.380135,0.0026599027,0.0010329355,0.03988509,0.0070718033,0.00004859044,0.00019235874,0.0002037093,0.5687706],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99551433,0.00040140332,0.0005555549,0.00057643297,0.00036875816,0.0025835163],"domain_scores_gemma":[0.9916559,0.00016047522,0.0003281008,0.00067968527,0.0005316967,0.006644164],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009703167,0.00033879033,0.0004908149,0.0003833652,0.002257008,0.00061823626,0.00095501204,0.00038430668,0.00902398],"category_scores_gemma":[0.0015246919,0.00042729953,0.00026185857,0.001189091,0.00042400713,0.0006041795,0.00004205041,0.0010303119,0.00018633372],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000081872895,0.000022160315,0.0011746009,0.000025568008,0.000096008596,0.0036945338,0.007722353,0.000033650267,0.000064368396,0.023198335,0.95589876,0.008061491],"study_design_scores_gemma":[0.00044068182,0.000033170752,0.004259052,0.00015774077,0.00005046024,0.00040902162,0.0026120862,0.00001667635,0.0000844973,0.0030034406,0.9883823,0.00055086595],"about_ca_topic_score_codex":0.9550977,"about_ca_topic_score_gemma":0.99978346,"teacher_disagreement_score":0.632049,"about_ca_system_score_codex":0.002887088,"about_ca_system_score_gemma":0.009886257,"threshold_uncertainty_score":0.9998179},"labels":[],"label_agreement":null},{"id":"W3212758302","doi":"10.32721/ctj.2021.69.3.pf.boissonneault.e","title":"Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Legislation; Government (linguistics); Appeal; Economics; Property tax; Law and economics; Business; Public economics; Tax reform; Public administration; Law; Political science","score_opus":0.019428580872872664,"score_gpt":0.21567170538341324,"score_spread":0.19624312451054057,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3212758302","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10662785,0.0017714226,0.0067676874,0.7142302,0.001318317,0.00080622407,0.0028636714,0.000044232485,0.16557044],"genre_scores_gemma":[0.974476,0.00039765998,0.0005104735,0.0025076368,0.00017730489,0.00005388545,0.000026476682,0.000022973358,0.021827586],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99818414,0.0000353466,0.0006979022,0.00035019414,0.00009969586,0.00063274644],"domain_scores_gemma":[0.99824476,0.00011968227,0.0005658775,0.00043583693,0.00017574811,0.00045806973],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00035380802,0.00018594903,0.0004281726,0.0007008694,0.0008710409,0.00016690513,0.00034153924,0.00008785149,0.0009040752],"category_scores_gemma":[0.0008744012,0.0001607511,0.0003025348,0.0019194133,0.00007661261,0.00018537253,0.00006194777,0.00024723075,0.000057067005],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000018094986,0.00021476182,0.10514493,0.00016938498,0.004344568,0.00026352025,0.0035983126,0.0032024607,0.000003946032,0.8427913,0.03697049,0.0032781935],"study_design_scores_gemma":[0.0006191603,0.00008164269,0.36686367,0.0000951863,0.0004699589,0.00016719491,0.0043228497,0.0036432769,0.000014653843,0.016724292,0.60649383,0.000504265],"about_ca_topic_score_codex":0.052554194,"about_ca_topic_score_gemma":0.9121939,"teacher_disagreement_score":0.86784816,"about_ca_system_score_codex":0.0023553134,"about_ca_system_score_gemma":0.00027520728,"threshold_uncertainty_score":0.989899},"labels":[],"label_agreement":null},{"id":"W3213098150","doi":"10.32721/ctj.2021.69.3.itp","title":"International Tax Planning: China's New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Expatriate; Income tax; International taxation; Economics; Labour economics; Double taxation; Tax law; China; Business; Public economics; Tax reform; Political science; Law","score_opus":0.02621527222653447,"score_gpt":0.23933849843919325,"score_spread":0.21312322621265878,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3213098150","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3317486,0.0028726347,0.009837248,0.59307355,0.011554132,0.0018326393,0.0002958101,0.00018100844,0.04860439],"genre_scores_gemma":[0.6486504,0.00006771251,0.0038637877,0.0075258864,0.023643333,0.00004193049,0.00027616147,0.00017086258,0.31575993],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977535,0.000036985028,0.00064561964,0.00042152312,0.00018888348,0.0009534791],"domain_scores_gemma":[0.99822253,0.000099694684,0.0006081272,0.0003429609,0.00023635001,0.00049035554],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006672253,0.0003162912,0.00039726397,0.0008336263,0.0005486613,0.0010859546,0.0007485698,0.00015351255,0.0024960635],"category_scores_gemma":[0.0015764904,0.000264882,0.00018507196,0.0009196945,0.000041936684,0.0010901102,0.00009111106,0.00066516036,0.000047868278],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0002335482,0.000036669462,0.030632416,0.00014082059,0.00022048567,0.003846732,0.0046025747,0.0016557988,0.00029097445,0.00796893,0.91625077,0.03412031],"study_design_scores_gemma":[0.0015060995,0.000019358184,0.015792685,0.00044350937,0.00004812313,0.0002934467,0.0012734485,0.0023688485,0.000028517414,0.0015502258,0.976291,0.0003847393],"about_ca_topic_score_codex":0.4636656,"about_ca_topic_score_gemma":0.9233207,"teacher_disagreement_score":0.5855476,"about_ca_system_score_codex":0.0006803121,"about_ca_system_score_gemma":0.0012329834,"threshold_uncertainty_score":0.99998033},"labels":[],"label_agreement":null},{"id":"W3213369703","doi":"10.32721/ctj.2021.69.3.pf.ledressay","title":"Policy Forum: In Defence of the First Nations Fiscal Management Act","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal and Constitutional Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Jurisdiction; Indigenous; Taxpayer; Supreme court; Debt; Business; Public administration; Political science; Law; Finance","score_opus":0.014909454404842693,"score_gpt":0.1778680228958802,"score_spread":0.1629585684910375,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3213369703","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.19383705,0.0053449804,0.00023267869,0.43886042,0.0021238443,0.00043627195,0.001926343,0.000011531574,0.35722688],"genre_scores_gemma":[0.9843672,0.00041007827,0.00013172685,0.0010009405,0.0001533796,0.000019786366,0.0000064445103,0.000011092365,0.013899345],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986591,0.00001452273,0.00049640203,0.00023583419,0.00003591413,0.00055826275],"domain_scores_gemma":[0.99904794,0.000045057066,0.00021119835,0.0002660015,0.00007234887,0.0003574424],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00021109545,0.00012598424,0.00026005434,0.00053672324,0.0005430461,0.000055110577,0.00038141664,0.00007219515,0.00023286477],"category_scores_gemma":[0.00038998306,0.0001263,0.00015654575,0.0010882034,0.00010360637,0.00014218812,0.000072863535,0.00027206636,0.000035793164],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000027005292,0.000032963922,0.2870769,0.000058370624,0.000097474556,0.0002660884,0.00059561664,0.0004990111,0.0000012335759,0.70019233,0.009908662,0.0012686141],"study_design_scores_gemma":[0.00044784637,0.0000155499,0.32788014,0.00017380515,0.000011134942,0.0002880813,0.000430045,0.00009490372,0.000015945501,0.038076986,0.63231957,0.00024600726],"about_ca_topic_score_codex":0.18403353,"about_ca_topic_score_gemma":0.9884905,"teacher_disagreement_score":0.804457,"about_ca_system_score_codex":0.0014868968,"about_ca_system_score_gemma":0.00038577677,"threshold_uncertainty_score":0.82140005},"labels":[],"label_agreement":null},{"id":"W3213472479","doi":"10.32721/ctj.2021.69.3.pf.boissonneault.f","title":"Policy Forum : Analyse critique de l'impôt foncier sous le régime de la Loi sur la gestion financière des premières nations comme outil d'autonomie gouvernementale","year":2021,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"International Law and Aviation","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.015226167241381275,"score_gpt":0.263540765788518,"score_spread":0.24831459854713672,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3213472479","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5584105,0.0033081463,0.0028543305,0.3446224,0.0015817242,0.00034853394,0.0023426397,0.000044285523,0.086487405],"genre_scores_gemma":[0.856786,0.0010324423,0.0013512085,0.0020943836,0.0013460566,0.00003295921,0.0001194648,0.000056563946,0.13718092],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9959334,0.0011509408,0.0005966116,0.00040177428,0.00023005839,0.0016872187],"domain_scores_gemma":[0.99579054,0.0007222782,0.0003404486,0.00026098092,0.00079791585,0.0020878124],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0017021258,0.0003244696,0.00036719794,0.00059272675,0.0022441954,0.0005778717,0.0005468654,0.0006021367,0.0006840081],"category_scores_gemma":[0.00322927,0.000433048,0.00032919282,0.0009943503,0.0007047881,0.0008185067,0.000054609973,0.00095035497,0.000031798325],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000018190327,0.00030637815,0.058810394,0.00017574523,0.0003863088,0.0026529063,0.017205512,0.00444503,0.00052102417,0.7084724,0.17814413,0.028862001],"study_design_scores_gemma":[0.00092837657,0.000082107224,0.07206935,0.0007032475,0.00022250295,0.002170518,0.0068268166,0.0030849697,0.0005377025,0.06358574,0.849083,0.00070563797],"about_ca_topic_score_codex":0.89377266,"about_ca_topic_score_gemma":0.99689376,"teacher_disagreement_score":0.6709389,"about_ca_system_score_codex":0.014081655,"about_ca_system_score_gemma":0.021060964,"threshold_uncertainty_score":0.9998121},"labels":[],"label_agreement":null},{"id":"W3214046462","doi":"10.32721/ctj.2021.69.3.ctp","title":"Corporate Tax Planning: Impact of COVID-19 and Transfer Pricing: Approaches for Comparability Adjustments","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Comparability; Transfer pricing; Taxpayer; Benchmarking; Profitability index; Coronavirus disease 2019 (COVID-19); Business; Profit (economics); Economics; Accounting; Industrial organization; Marketing; Finance; Microeconomics; Multinational corporation; Macroeconomics","score_opus":0.12294529733077723,"score_gpt":0.25729115592093615,"score_spread":0.1343458585901589,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3214046462","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9843383,0.000579195,0.003763422,0.008815964,0.00036246917,0.0005105459,0.0004554018,0.000022664466,0.0011520465],"genre_scores_gemma":[0.9960023,0.000014671127,0.00026456825,0.0010938804,0.0004767124,0.000025844462,0.00018500512,0.000038093913,0.001898912],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99818015,0.000040700525,0.00054645404,0.00040762586,0.00011337989,0.0007116851],"domain_scores_gemma":[0.9979401,0.00008758014,0.00057116064,0.0002894283,0.00041170834,0.0007000087],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0006603011,0.000283302,0.0004994283,0.00045451135,0.0004531974,0.00023887696,0.00024770095,0.00012652345,0.0003566374],"category_scores_gemma":[0.0006161451,0.00028267148,0.00020976347,0.0006645256,0.0001344281,0.00050494896,0.000027611974,0.00029348567,0.000005029515],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00037327586,0.00026054593,0.8009458,0.0028950078,0.00058886217,0.0011569939,0.002753694,0.01938018,0.0012049091,0.014071956,0.14464673,0.011722006],"study_design_scores_gemma":[0.007829162,0.00026524055,0.572159,0.00056397106,0.000583822,0.001125683,0.0046651647,0.036748372,0.0002748689,0.03197977,0.34169143,0.0021135032],"about_ca_topic_score_codex":0.072164506,"about_ca_topic_score_gemma":0.6051394,"teacher_disagreement_score":0.53297484,"about_ca_system_score_codex":0.00071785954,"about_ca_system_score_gemma":0.001267676,"threshold_uncertainty_score":0.99996257},"labels":[],"label_agreement":null},{"id":"W3214222561","doi":"10.32721/ctj.2021.69.3.fon","title":"Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Health care; Health spending; Government (linguistics); Economic growth; Public health; Public economics; Government spending; Public spending; Business; Economics; Development economics; Political science; Medicine; Health insurance","score_opus":0.015431780487036221,"score_gpt":0.22080659661024007,"score_spread":0.20537481612320385,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3214222561","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.44038472,0.014156064,0.000017003833,0.5321295,0.0029634307,0.00041859527,0.0024259416,0.0000032510789,0.007501448],"genre_scores_gemma":[0.98429114,0.00030193786,0.000016403072,0.0018924054,0.00036093144,0.0000067815904,0.00000461638,0.0000108327085,0.013114948],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976503,0.0004877753,0.00056050613,0.0001836365,0.00029614408,0.00082158344],"domain_scores_gemma":[0.9980184,0.00016531187,0.0006140317,0.0003510116,0.00021201487,0.0006392709],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010706087,0.00012264487,0.0003060887,0.00015038122,0.0007721994,0.00003519654,0.0007028942,0.00008705893,0.0002298236],"category_scores_gemma":[0.0008694364,0.00010175702,0.00011020333,0.00086094585,0.00027139665,0.00014255544,0.000022208349,0.00042414956,9.431268e-7],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000059704935,0.000016570113,0.055637795,0.00006373615,0.000041445033,0.00014653448,0.017204514,0.0009705991,0.000020078525,0.04985874,0.8649018,0.011132237],"study_design_scores_gemma":[0.00020143001,0.000013967476,0.3036413,0.00023863406,0.000008830663,0.00008623515,0.009172939,0.000023256202,0.0000538464,0.002752102,0.6836612,0.00014624227],"about_ca_topic_score_codex":0.9999607,"about_ca_topic_score_gemma":0.9999998,"teacher_disagreement_score":0.5439064,"about_ca_system_score_codex":0.00994218,"about_ca_system_score_gemma":0.054417126,"threshold_uncertainty_score":0.99385846},"labels":[],"label_agreement":null},{"id":"W3214249162","doi":"10.32721/ctj.2021.69.3.pf.icton","title":"Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Jurisdiction; Business; Property tax; Negotiation; Service (business); Economic policy; Finance; Revenue; Political science; Law","score_opus":0.07710935439806652,"score_gpt":0.26161807433876094,"score_spread":0.18450871994069443,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3214249162","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07572645,0.013063705,0.000009139418,0.83160996,0.0009872244,0.00027335185,0.0021315177,0.000045780376,0.07615286],"genre_scores_gemma":[0.4744505,0.03267314,0.00034127844,0.021174751,0.007705303,0.000041165924,0.00007488108,0.00015634175,0.46338266],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9959838,0.0005259258,0.00045860207,0.0005511192,0.00028627153,0.0021942793],"domain_scores_gemma":[0.9912348,0.00014559284,0.0002671656,0.0005658632,0.00048108146,0.007305525],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0013104778,0.0003167459,0.00044309578,0.00063393865,0.0020601032,0.0008120861,0.0007445864,0.00034572516,0.00043976455],"category_scores_gemma":[0.0024105702,0.00032738005,0.00013202094,0.000510052,0.00047881829,0.0015448969,0.000063748885,0.0007914454,0.000008766064],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014377382,0.000031411513,0.0014619667,0.000091319926,0.00009302537,0.006018369,0.057295106,0.000014249048,0.000028892984,0.17613056,0.61166364,0.14715704],"study_design_scores_gemma":[0.00029293145,0.00006823402,0.003038519,0.00017941807,0.000024968082,0.00079450593,0.021783352,0.000036897985,0.0000103879065,0.0076468186,0.9656348,0.00048916764],"about_ca_topic_score_codex":0.96989155,"about_ca_topic_score_gemma":0.9998301,"teacher_disagreement_score":0.81043524,"about_ca_system_score_codex":0.0022255827,"about_ca_system_score_gemma":0.00926185,"threshold_uncertainty_score":0.9999178},"labels":[],"label_agreement":null},{"id":"W4210270753","doi":"10.32721/ctj.2021.69.4.pf.minas","title":"Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Inclusion (mineral); Capital gains tax; Capital (architecture); Perspective (graphical); Public economics; Economics; Relevance (law); Capital income; Tax policy; Labour economics; Monetary economics; Political science; Double taxation; Tax reform; International taxation; Ad valorem tax; Sociology; Law; Geography","score_opus":0.03510925806718227,"score_gpt":0.2344630536294653,"score_spread":0.19935379556228303,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210270753","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.71460146,0.00014190732,0.00024545283,0.27679646,0.0013110497,0.00066246436,0.0008925896,0.000033500863,0.0053150933],"genre_scores_gemma":[0.9274493,0.000021278063,0.000108491586,0.0029631995,0.002249571,0.00011330528,0.00017493371,0.000056466546,0.066863455],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99768835,0.00002480301,0.00038063616,0.00042647417,0.0001726511,0.0013070663],"domain_scores_gemma":[0.9980178,0.000047154488,0.00045120966,0.0004576385,0.00052765466,0.0004985579],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.000133579,0.00035086574,0.00032270385,0.00030403677,0.0015489941,0.0007449321,0.00048318726,0.00009580591,0.000549339],"category_scores_gemma":[0.00021550323,0.00027561616,0.00013355791,0.00086211594,0.00012352437,0.000617086,0.00003497578,0.0002875474,0.0000142592735],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018340001,0.00019256187,0.060377106,0.00033015193,0.00062286237,0.003792405,0.004534236,0.0026447691,0.0009694682,0.080044396,0.8066804,0.03962828],"study_design_scores_gemma":[0.0014004818,0.00005776225,0.015930016,0.00012832908,0.00011334793,0.00049999467,0.008585253,0.0005054586,0.00035223426,0.0016899745,0.97008455,0.00065261195],"about_ca_topic_score_codex":0.97759545,"about_ca_topic_score_gemma":0.99994653,"teacher_disagreement_score":0.27383327,"about_ca_system_score_codex":0.0016935563,"about_ca_system_score_gemma":0.00489471,"threshold_uncertainty_score":0.9999696},"labels":[],"label_agreement":null},{"id":"W4210287950","doi":"10.32721/ctj.2021.69.4.ustd","title":"Selected US Tax Developments: Impact of US Tax Proposals on Canadians Investing in the United States","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Legislation; Public economics; Business; Direct tax; Investment (military); Tax credit; Double taxation; International economics; Tax avoidance; Economics; Economic policy; International trade; Political science; Law; Politics","score_opus":0.018090292109851615,"score_gpt":0.21952981777817915,"score_spread":0.20143952566832754,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210287950","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98104423,0.0001493162,0.000009429808,0.011532875,0.00038869743,0.00034633034,0.0002599575,0.000023513658,0.0062456415],"genre_scores_gemma":[0.9881469,0.00003132334,0.00016228923,0.006418475,0.0006119388,0.000022368124,0.0005069767,0.00006335667,0.0040363893],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9971962,0.00014526611,0.0007438503,0.00037434598,0.00024800692,0.0012923179],"domain_scores_gemma":[0.9973823,0.0001212014,0.00063415384,0.0003744831,0.0010102527,0.0004776097],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00078663504,0.00037504843,0.00045389944,0.0017684676,0.00052489096,0.00056937494,0.0006154271,0.00016824507,0.0007300094],"category_scores_gemma":[0.0020642397,0.00031979696,0.0001357853,0.003995429,0.00009970955,0.0005763427,0.000033704895,0.0008164123,0.000045325436],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000062291205,0.00016295219,0.5897234,0.00035180035,0.00041081128,0.0069068754,0.007971477,0.0110566085,0.0005299008,0.003328526,0.37458974,0.0049056024],"study_design_scores_gemma":[0.0009998865,0.00007247722,0.32132202,0.00058793655,0.0000781194,0.00041039212,0.0034244906,0.0022807135,0.00008737033,0.0005976824,0.6694158,0.00072315073],"about_ca_topic_score_codex":0.97676057,"about_ca_topic_score_gemma":0.9983558,"teacher_disagreement_score":0.294826,"about_ca_system_score_codex":0.0015768846,"about_ca_system_score_gemma":0.0023842196,"threshold_uncertainty_score":0.99992543},"labels":[],"label_agreement":null},{"id":"W4210433411","doi":"10.32721/ctj.2021.69.4.pf.advani","title":"Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"Economic and Social Research Council","keywords":"Economics; Capital (architecture); Receipt; Public economics; Capital gains tax; Tax reform; Tax rate; Double taxation; Capital income; Labour economics; International taxation; Income tax; Monetary economics; Accounting","score_opus":0.02488616165758756,"score_gpt":0.27598249182936213,"score_spread":0.2510963301717746,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210433411","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10607716,0.002382874,0.0001271579,0.83404887,0.0010283848,0.0006129973,0.0034075566,0.000015527095,0.052299485],"genre_scores_gemma":[0.8724875,0.0026373153,0.000873526,0.008618227,0.002794075,0.00007474587,0.000041697556,0.00005373697,0.112419195],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981954,0.00015403856,0.00035944863,0.00022483029,0.00014770916,0.00091855496],"domain_scores_gemma":[0.9967413,0.00029595237,0.0005684689,0.00027720327,0.00058267836,0.0015344066],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00088713027,0.00013989634,0.00021769358,0.00027342947,0.0016729899,0.00016372066,0.0002873589,0.00015602139,0.0000767758],"category_scores_gemma":[0.007074516,0.00013602857,0.00012679583,0.0007012432,0.00030707836,0.00039916774,0.000021033358,0.00032787543,0.0000026385958],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000027218617,0.0000359604,0.0017428725,0.00006638352,0.00018325105,0.00024327387,0.036279105,0.000060050803,0.000114676484,0.72677207,0.2028856,0.031589534],"study_design_scores_gemma":[0.00025842732,0.000040058345,0.007747209,0.000054921038,0.000044502107,0.0004614994,0.0128073385,0.000034302404,0.000040193114,0.005618719,0.9727198,0.0001730219],"about_ca_topic_score_codex":0.9678125,"about_ca_topic_score_gemma":0.9996387,"teacher_disagreement_score":0.82543063,"about_ca_system_score_codex":0.0027648283,"about_ca_system_score_gemma":0.005999081,"threshold_uncertainty_score":0.999636},"labels":[],"label_agreement":null},{"id":"W4210454687","doi":"10.32721/ctj.2021.69.4.cade","title":"Reimagining Section 94.1: The Offshore Investment Fund Property Rule","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Investment (military); Database transaction; Alternative investment; Law and economics; Property (philosophy); Economics; Business; Transaction cost; Finance; Law; Politics; Computer science; Political science","score_opus":0.032212760284987305,"score_gpt":0.19354750775539772,"score_spread":0.16133474747041043,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210454687","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4082121,0.0013099842,0.0003915402,0.38942355,0.009203503,0.00074071164,0.00009787959,0.0001482163,0.19047253],"genre_scores_gemma":[0.79281443,0.000072936185,0.00030634122,0.031640902,0.0102696605,0.000054297634,0.00015422118,0.00010614696,0.16458109],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982094,0.000047386256,0.00040779536,0.00035807857,0.00016435487,0.0008129784],"domain_scores_gemma":[0.9982386,0.000027028891,0.00043090258,0.00041802842,0.0005603032,0.0003251405],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00060104183,0.00024681483,0.00024009682,0.00034108103,0.0011093249,0.000873032,0.00038177785,0.000101250465,0.001537368],"category_scores_gemma":[0.00036626912,0.00016326466,0.00012706032,0.00096625625,0.00008953565,0.0008148976,0.00006494239,0.0007702172,0.00017462841],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019092908,0.000046037887,0.032874234,0.0001693233,0.00011953179,0.0020292883,0.00073125574,0.0005917029,0.0009088589,0.007536176,0.92090684,0.034067653],"study_design_scores_gemma":[0.00031887682,0.000007919502,0.016032195,0.0001228333,0.00005174769,0.000511763,0.0009911172,0.0017223336,0.0000525585,0.0025346202,0.97734517,0.00030887005],"about_ca_topic_score_codex":0.14520632,"about_ca_topic_score_gemma":0.93107593,"teacher_disagreement_score":0.78586966,"about_ca_system_score_codex":0.000704919,"about_ca_system_score_gemma":0.00075963134,"threshold_uncertainty_score":0.99937534},"labels":[],"label_agreement":null},{"id":"W4210504825","doi":"10.32721/ctj.2021.69.4.itp","title":"International Tax Planning: A Perspective on the Principal Purpose Test","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Principal (computer security); Treaty; Interpretation (philosophy); Convention; Double taxation; Test (biology); Law and economics; Tax treaty; Perspective (graphical); Vienna Convention on the Law of Treaties; Public economics; Jurisprudence; Political science; Economics; Law; Tax law; Public international law; International law; Computer science","score_opus":0.02364261335080337,"score_gpt":0.2264466859094005,"score_spread":0.20280407255859714,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210504825","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.15448505,0.00034756892,0.000070310205,0.3367851,0.0035157253,0.0003358651,0.00019277957,0.00006360218,0.50420403],"genre_scores_gemma":[0.9279548,0.0000130375865,0.000071351285,0.010104079,0.004910555,0.000021649836,0.000047279187,0.000044946988,0.056832336],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.998443,0.000028212047,0.00030748156,0.00033654063,0.0002014985,0.0006832399],"domain_scores_gemma":[0.99821377,0.00012288678,0.0003172498,0.00031522196,0.00073850853,0.00029235595],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00039168386,0.00023236693,0.00020849657,0.0004943905,0.00067117566,0.00094860396,0.00057526556,0.000106087886,0.0044117304],"category_scores_gemma":[0.0025801489,0.00019881334,0.0001413747,0.00056852814,0.00007729302,0.0005430122,0.0000605534,0.00070793834,0.00034995863],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000032668548,0.00011405722,0.027058823,0.000036111374,0.00019238799,0.0059004487,0.0032671462,0.0005184662,0.00019562029,0.19979338,0.75925803,0.0036328621],"study_design_scores_gemma":[0.00032158507,0.000015866322,0.011507698,0.00012080682,0.000030502211,0.00028838412,0.0042308685,0.00057073723,0.000031953823,0.0019676213,0.98064566,0.00026829413],"about_ca_topic_score_codex":0.15385935,"about_ca_topic_score_gemma":0.801059,"teacher_disagreement_score":0.77346975,"about_ca_system_score_codex":0.0010671206,"about_ca_system_score_gemma":0.0003782375,"threshold_uncertainty_score":0.99649835},"labels":[],"label_agreement":null},{"id":"W4210620352","doi":"10.32721/ctj.2021.69.4.nitikman","title":"Equitable Rescission of Contracts for Mistake in Canada After Great Peace: Whither Solle v. Butcher?","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Rescission; Butcher; Mistake; Context (archaeology); Law; Equity (law); Supreme court; Political science; Appeal; Law and economics; Sociology; History","score_opus":0.021805855462882967,"score_gpt":0.24005746707332293,"score_spread":0.21825161161043996,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210620352","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8575388,0.0029887622,0.00020043274,0.10271536,0.0010900408,0.0008155934,0.0018994518,0.000011404252,0.03274015],"genre_scores_gemma":[0.95327586,0.00012044841,0.0005278567,0.00061589666,0.00037718174,0.000063526284,0.000022336035,0.000030450306,0.04496645],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99770963,0.000115991075,0.00046372955,0.00028303242,0.00017452336,0.0012530771],"domain_scores_gemma":[0.99715096,0.00014533242,0.00019662153,0.0002930669,0.00044658483,0.0017674239],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00077654276,0.00015390819,0.00032661168,0.00014861954,0.00056690356,0.000096904696,0.00035801477,0.00014248748,0.001180307],"category_scores_gemma":[0.00058322423,0.00016780275,0.000104611856,0.0005081768,0.000084172505,0.00017579424,0.00002403955,0.00034060795,0.000003473585],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00022836615,0.00018460464,0.14468518,0.0003986297,0.00026717992,0.004918105,0.037742883,0.00089903374,0.0028437271,0.025702931,0.74561,0.036519337],"study_design_scores_gemma":[0.00054656964,0.000018848728,0.011615058,0.00015118677,0.00002540206,0.00004745238,0.006323892,0.00009365032,0.00020344727,0.0011498964,0.9795728,0.00025180777],"about_ca_topic_score_codex":0.99769527,"about_ca_topic_score_gemma":0.99999726,"teacher_disagreement_score":0.23396277,"about_ca_system_score_codex":0.0042614485,"about_ca_system_score_gemma":0.015430485,"threshold_uncertainty_score":0.99973273},"labels":[],"label_agreement":null},{"id":"W4210656914","doi":"10.32721/ctj.2021.69.4.pf.gagne-dube.e","title":"Policy Forum: The Real Concentration of Capital Gains in Canada—A Longitudinal Analysis","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Economics; Capital gain; Capital (architecture); Labour economics; Return on capital; Capital gains tax; Physical capital; Fixed capital; Cost of capital; Capital formation; Demographic economics; Financial capital; Public economics; Human capital; International taxation; Finance; Economic growth; Tax reform; Microeconomics; Accounting; Incentive","score_opus":0.02453922087249483,"score_gpt":0.19852630929299675,"score_spread":0.17398708842050192,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210656914","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9305355,0.00070188794,0.00007482411,0.042643644,0.0005188631,0.00012815619,0.0018810477,0.0000033898093,0.023512702],"genre_scores_gemma":[0.99704784,0.00016959688,0.000043069092,0.00077935914,0.0003683628,0.000008849901,0.00007200248,0.000023385071,0.001487542],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99737304,0.00005314775,0.0010564823,0.00038867936,0.000040523628,0.0010881177],"domain_scores_gemma":[0.99783206,0.00008684429,0.0005334648,0.00046436148,0.00009910039,0.000984184],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005074695,0.00020946638,0.0006620818,0.0006705076,0.0002407117,0.00008473228,0.00043562835,0.00012564148,0.00043790872],"category_scores_gemma":[0.00035436274,0.00023181461,0.00025122156,0.0014167253,0.00009440667,0.00022001067,0.00003120286,0.00045933214,0.000015989603],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006523144,0.000014866656,0.9054745,0.000020021718,0.00033614872,0.0003355342,0.0011767945,0.0017737163,0.0000058236274,0.08380884,0.0066270516,0.0004202016],"study_design_scores_gemma":[0.00060699077,0.000036182246,0.9493754,0.00003028715,0.000072403345,0.00021560771,0.0019920699,0.0037344054,0.00005206219,0.034806255,0.008648842,0.00042948878],"about_ca_topic_score_codex":0.9980263,"about_ca_topic_score_gemma":0.9999787,"teacher_disagreement_score":0.066512346,"about_ca_system_score_codex":0.0048722816,"about_ca_system_score_gemma":0.003999293,"threshold_uncertainty_score":0.99894786},"labels":[],"label_agreement":null},{"id":"W4210724622","doi":"10.32721/ctj.2021.69.4.ctr","title":"Current Tax Reading","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Economics; Political science; Electrical engineering; Engineering; Law","score_opus":0.02087449645939252,"score_gpt":0.1991630237722065,"score_spread":0.17828852731281397,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210724622","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7302408,0.0047623706,0.0016026566,0.14921081,0.016041076,0.0006100178,0.00034269528,0.00022056905,0.09696896],"genre_scores_gemma":[0.93342143,0.00023133295,0.00039358807,0.0070167976,0.009529264,0.000025902045,0.00022315492,0.000121998375,0.04903655],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978622,0.000027553311,0.0004771098,0.00040861772,0.00015734228,0.0010671626],"domain_scores_gemma":[0.9978927,0.00003088472,0.00049847655,0.00039460332,0.000652315,0.00053104566],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00046742594,0.00027545646,0.0003193358,0.0006596718,0.00071732805,0.00076583883,0.00040619003,0.00010887602,0.002941832],"category_scores_gemma":[0.00064262823,0.00031009834,0.00016665223,0.0011538009,0.000055934717,0.00091199833,0.00006189632,0.00067761773,0.00058489054],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011724714,0.00005175856,0.033825945,0.00026436753,0.00006705761,0.0039162682,0.0002741095,0.00025264785,0.0006663981,0.024288263,0.8409167,0.09546479],"study_design_scores_gemma":[0.00037150134,0.0000050099943,0.010382223,0.00023117682,0.00004380576,0.00041812815,0.00029427058,0.00076571846,0.00005074826,0.0040359045,0.9829734,0.00042812893],"about_ca_topic_score_codex":0.081259675,"about_ca_topic_score_gemma":0.9187013,"teacher_disagreement_score":0.8374416,"about_ca_system_score_codex":0.0007186666,"about_ca_system_score_gemma":0.0006885214,"threshold_uncertainty_score":0.9999351},"labels":[],"label_agreement":null},{"id":"W4210765194","doi":"10.32721/ctj.2021.69.4.pf.gagne-dube.f","title":"Policy Forum : La concentration réelle des gains en capital au Canada — Une analyse longitudinale","year":2021,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"demographic modeling and climate adaptation","field":"Decision Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.04120004961263263,"score_gpt":0.2888650035959855,"score_spread":0.24766495398335286,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210765194","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7692728,0.0075483113,0.0032011103,0.20047928,0.00476365,0.00024520516,0.0020864194,0.000019348463,0.012383858],"genre_scores_gemma":[0.9274936,0.0013712114,0.000687583,0.0013011916,0.0016044085,0.000012413504,0.00016801876,0.00007051883,0.06729106],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99285674,0.0011108565,0.0015056592,0.000946828,0.0007647998,0.0028151304],"domain_scores_gemma":[0.99003005,0.0010963074,0.00065443135,0.0008477098,0.001810247,0.005561252],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0024579812,0.0005731198,0.0008085053,0.0009122702,0.0019561432,0.00092741585,0.000959782,0.000539017,0.0014567829],"category_scores_gemma":[0.0050707664,0.00064077624,0.0004446763,0.004063835,0.00054618367,0.000888781,0.000078965764,0.0012571276,0.0000648369],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000069484486,0.0002543422,0.22770648,0.0003232037,0.0011890811,0.03381273,0.043557253,0.059993386,0.000422126,0.033520203,0.2955433,0.3036084],"study_design_scores_gemma":[0.002504769,0.00035251913,0.09892976,0.0013686339,0.0007777633,0.01771457,0.12447869,0.03559371,0.00026347925,0.060512625,0.65496206,0.0025414045],"about_ca_topic_score_codex":0.99827635,"about_ca_topic_score_gemma":0.9999934,"teacher_disagreement_score":0.35941875,"about_ca_system_score_codex":0.008734757,"about_ca_system_score_gemma":0.0439976,"threshold_uncertainty_score":0.99960434},"labels":[],"label_agreement":null},{"id":"W4210816189","doi":"10.32721/ctj.2021.69.4.pf.smart","title":"Policy Forum: Inequity and Inefficiency in the Tax Treatment of Capital Gains","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Economics; State income tax; Inefficiency; Tax reform; Public economics; Ad valorem tax; Indirect tax; Capital gains tax; Labour economics; Value-added tax; Tax credit; Tax revenue; Capital (architecture); Monetary economics; Market economy","score_opus":0.02551301280367145,"score_gpt":0.271662228863779,"score_spread":0.24614921606010753,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210816189","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7705315,0.001412805,0.000006576374,0.21708435,0.0002575289,0.0002323964,0.0012447838,0.0000041368785,0.009225966],"genre_scores_gemma":[0.9815291,0.0010844354,0.00004375175,0.0024725643,0.00073991425,0.000014646244,0.000009632998,0.000016549679,0.014089363],"study_design_codex":"qualitative","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976646,0.0002682975,0.000387759,0.00026434753,0.00017997675,0.0012350511],"domain_scores_gemma":[0.99759984,0.00016425076,0.00020484443,0.00031863473,0.00015481627,0.0015576044],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00057754864,0.00018673498,0.00032388093,0.00042369298,0.0006852866,0.00013323606,0.00040180315,0.00015557632,0.00015060636],"category_scores_gemma":[0.0010603359,0.00017141717,0.00012190033,0.0011229927,0.00037352563,0.00019218434,0.000017181952,0.00027758625,0.000004193765],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000031910895,0.00033262785,0.075286515,0.00010119227,0.00015230264,0.008556802,0.3581512,0.00020827272,0.00024079245,0.30127808,0.16940191,0.08625838],"study_design_scores_gemma":[0.0009884556,0.00024837456,0.07227538,0.00011629045,0.000038922823,0.0009734574,0.024455111,0.00004188501,0.000063973996,0.009280306,0.89108306,0.00043477872],"about_ca_topic_score_codex":0.9789889,"about_ca_topic_score_gemma":0.99984694,"teacher_disagreement_score":0.7216812,"about_ca_system_score_codex":0.0024408048,"about_ca_system_score_gemma":0.0059227836,"threshold_uncertainty_score":0.9997127},"labels":[],"label_agreement":null},{"id":"W4223427520","doi":"10.32721/ctj.2022.70.1.pf.christians","title":"Policy Forum: Cross-Border and Multijurisdictional Issues in Carbon Taxation—Carbon Pricing and the Income Tax","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Carbon tax; Pledge; Economics; Public economics; Externalization; International taxation; State income tax; Externality; Double taxation; Receipt; Emissions trading; Monetary economics; Tax reform; Microeconomics; Greenhouse gas","score_opus":0.01015929981168597,"score_gpt":0.23277078011168303,"score_spread":0.22261148029999706,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223427520","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9195073,0.0026285972,0.000006004546,0.061923265,0.00055134145,0.00029611817,0.0006315081,0.000009637714,0.014446191],"genre_scores_gemma":[0.99083304,0.00018594894,0.00005576641,0.0013675649,0.0005895663,0.000074230775,0.000014759699,0.00004273127,0.006836358],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99774677,0.000077632576,0.0007949846,0.00043201004,0.000040058483,0.00090853585],"domain_scores_gemma":[0.9982317,0.000118953045,0.0006155037,0.0002721746,0.000033543187,0.000728107],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0012856021,0.00023604048,0.00050971535,0.0011841533,0.0007376335,0.00020780366,0.00029030282,0.00012317763,0.00018749983],"category_scores_gemma":[0.0005460993,0.00025872554,0.00008389528,0.0005145085,0.0002667406,0.00021821864,0.0001196271,0.000816348,0.0000038990424],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007347319,0.00002489025,0.8806579,0.000050945997,0.000106511055,0.000105359766,0.0069068233,0.0014877756,0.000003628662,0.10724281,0.001624302,0.0017155921],"study_design_scores_gemma":[0.0045004687,0.00014421174,0.6472215,0.00004861323,0.000017414035,0.0012931139,0.001358526,0.029271511,0.000004361983,0.18382016,0.13152452,0.000795592],"about_ca_topic_score_codex":0.67820305,"about_ca_topic_score_gemma":0.7825545,"teacher_disagreement_score":0.23343639,"about_ca_system_score_codex":0.001612208,"about_ca_system_score_gemma":0.00024043985,"threshold_uncertainty_score":0.99998647},"labels":[],"label_agreement":null},{"id":"W4223438260","doi":"10.32721/ctj.2022.70.1.ozai","title":"Designing an Equitable Border Carbon Adjustment Mechanism","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Climate Change Policy and Economics","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Greenhouse gas; Carbon leakage; Commission; United Nations Framework Convention on Climate Change; Convention; Normative; Business; Developing country; International trade; Natural resource economics; Economics; Emissions trading; Political science; Economic growth; Kyoto Protocol; Law; Finance; Ecology","score_opus":0.05925796537434737,"score_gpt":0.2213818962766878,"score_spread":0.16212393090234045,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223438260","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8908057,0.006615027,0.0010235814,0.029292734,0.008932726,0.00088096544,0.006837557,0.000092100694,0.05551961],"genre_scores_gemma":[0.96434027,0.00041626007,0.00148218,0.004307236,0.001849137,0.00022692946,0.00023348529,0.00020296026,0.02694154],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9966066,0.00006208254,0.000809906,0.0005726044,0.00004099643,0.0019078382],"domain_scores_gemma":[0.9967419,0.000036618185,0.0005178678,0.00054596586,0.000048413844,0.0021092494],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0016003078,0.0003006837,0.0005538807,0.0010261673,0.0012590323,0.00018136628,0.000712911,0.00013866965,0.007558084],"category_scores_gemma":[0.00010207743,0.0004405403,0.00016371119,0.00040494194,0.00004100524,0.00034045285,0.0001274638,0.00077720446,0.00009029585],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018166115,0.00063732086,0.035922334,0.0003665496,0.0012228654,0.0038648683,0.054638404,0.02340122,0.0009157227,0.7115671,0.1505653,0.016716653],"study_design_scores_gemma":[0.001932911,0.00086452416,0.0023339184,0.000047751408,0.00006666272,0.0025374428,0.008358171,0.016621653,0.00014002377,0.15190849,0.81314903,0.0020393932],"about_ca_topic_score_codex":0.40229395,"about_ca_topic_score_gemma":0.8111332,"teacher_disagreement_score":0.66258377,"about_ca_system_score_codex":0.0045911814,"about_ca_system_score_gemma":0.00031438345,"threshold_uncertainty_score":0.9998046},"labels":[],"label_agreement":null},{"id":"W4223458321","doi":"10.32721/ctj.2022.70.1.pf.boessenkool","title":"Policy Forum: Border Carbon Adjustments—Four Practical Challenges","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Revenue; Value (mathematics); Accommodation; Process (computing); Carbon fibers; Carbon price; Economics; Business; Greenhouse gas; Political science; Public economics; Finance; Computer science","score_opus":0.035954425087443356,"score_gpt":0.2909069043653498,"score_spread":0.2549524792779065,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223458321","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.038082268,0.0022076648,0.000006318672,0.8539783,0.001927601,0.00049499155,0.0015990501,0.000043815155,0.10166002],"genre_scores_gemma":[0.79062986,0.00230639,0.0002141287,0.02057203,0.005188218,0.0001768048,0.000026686786,0.00013677956,0.1807491],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99522966,0.00058964867,0.000476454,0.0005074428,0.0004961165,0.0027007058],"domain_scores_gemma":[0.9935216,0.00018328022,0.0003834655,0.00049767375,0.00019776,0.0052162334],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0013346768,0.00031637112,0.00040332563,0.000908526,0.00309401,0.00018438794,0.0008694417,0.00021775762,0.002386143],"category_scores_gemma":[0.0014123825,0.00040392697,0.00021257154,0.0010606105,0.0002846262,0.0003519242,0.000089131034,0.0014297736,0.00002925261],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000042166568,0.00007502673,0.0012488099,0.000035204037,0.0001850765,0.005974041,0.032717586,0.00018786015,0.000011718763,0.1606565,0.765878,0.032987982],"study_design_scores_gemma":[0.0004624191,0.00012849213,0.0026804756,0.000027211348,0.000037368794,0.001352132,0.011317161,0.000057690733,0.000001599688,0.0062965364,0.9771627,0.00047618223],"about_ca_topic_score_codex":0.9784103,"about_ca_topic_score_gemma":0.9993582,"teacher_disagreement_score":0.83340627,"about_ca_system_score_codex":0.008978856,"about_ca_system_score_gemma":0.011410971,"threshold_uncertainty_score":0.9998413},"labels":[],"label_agreement":null},{"id":"W4223484506","doi":"10.32721/ctj.2022.70.1.pfp","title":"Planification fiscale personnelle : La propriété d'actifs de luxe à l'étranger — Considérations fiscales","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Art","score_opus":0.025166949013546974,"score_gpt":0.2388396761879353,"score_spread":0.21367272717438834,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223484506","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.14168674,0.007613576,0.00039024994,0.7885476,0.0066664848,0.00074891583,0.0032311743,0.000052477804,0.051062785],"genre_scores_gemma":[0.5451756,0.00073628227,0.00052632723,0.0012945508,0.0024728857,0.00012847182,0.000051456656,0.00006430765,0.4495501],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99447757,0.001300935,0.0006596178,0.00065520505,0.0005750329,0.0023316352],"domain_scores_gemma":[0.9948039,0.00041089655,0.00063389796,0.00040639428,0.00024976564,0.0034951512],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0027782316,0.00039453566,0.00047212874,0.0003345931,0.006396138,0.00048469295,0.0011934607,0.000390474,0.010128393],"category_scores_gemma":[0.0006391254,0.00048821318,0.00035155436,0.0017134729,0.0011188575,0.0006460359,0.00007348048,0.0017534147,0.00009569735],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000016528087,0.00011580125,0.006588168,0.000044970548,0.00009121695,0.00091901113,0.08340681,0.00087402185,0.00008964841,0.029330863,0.86658055,0.011942406],"study_design_scores_gemma":[0.00040040474,0.00014673507,0.012295448,0.000085106,0.000113050126,0.0011166479,0.049052723,0.00071580807,0.000013410806,0.006040763,0.929399,0.00062091346],"about_ca_topic_score_codex":0.8076392,"about_ca_topic_score_gemma":0.992055,"teacher_disagreement_score":0.787253,"about_ca_system_score_codex":0.0063067772,"about_ca_system_score_gemma":0.006659999,"threshold_uncertainty_score":0.99975693},"labels":[],"label_agreement":null},{"id":"W4223485160","doi":"10.32721/ctj.2022.70.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalité","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Foundation (evidence); Political science; Art; Humanities; Law","score_opus":0.012229454360181864,"score_gpt":0.23818951419369674,"score_spread":0.2259600598335149,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223485160","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.32624093,0.0036409814,0.0002255869,0.60104394,0.008499378,0.0009683814,0.020566948,0.00005339915,0.03876045],"genre_scores_gemma":[0.5661105,0.00076755154,0.0004313465,0.0160976,0.0043301266,0.00017409537,0.00032426536,0.0002035107,0.41156098],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98721415,0.0026385277,0.0011428974,0.0010077172,0.0005416725,0.007455042],"domain_scores_gemma":[0.9777047,0.00050997967,0.00086751475,0.0008475835,0.00040491216,0.019665316],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006934426,0.0007818852,0.00080071244,0.0018147982,0.0076955217,0.00089938904,0.0020052146,0.00084748265,0.017639015],"category_scores_gemma":[0.0022254186,0.0011616584,0.0005078001,0.0028458873,0.0009847139,0.0009733136,0.00010205573,0.0033562675,0.00019326578],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000024788142,0.000050343628,0.0063224044,0.00009017163,0.00021031527,0.004924078,0.03936653,0.0031311167,0.000034357934,0.054122597,0.8511585,0.040564798],"study_design_scores_gemma":[0.00074899796,0.00018130135,0.0160238,0.00017755461,0.00020456956,0.0046697403,0.0069459607,0.0014688917,0.000008269776,0.013544464,0.9548102,0.0012162221],"about_ca_topic_score_codex":0.9998861,"about_ca_topic_score_gemma":0.9999955,"teacher_disagreement_score":0.58494633,"about_ca_system_score_codex":0.10923932,"about_ca_system_score_gemma":0.057930242,"threshold_uncertainty_score":0.99908334},"labels":[],"label_agreement":null},{"id":"W4223509766","doi":"10.32721/ctj.2022.70.1.ptp","title":"Personal Tax Planning: Ownership of Foreign Luxury Assets—Tax Considerations","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Business; Tax planning; Sample (material); Foreign ownership; Public economics; Accounting; Double taxation; Finance; Tax avoidance; Economics; Foreign direct investment","score_opus":0.06308589354007998,"score_gpt":0.21567058669313438,"score_spread":0.1525846931530544,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223509766","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6316333,0.013306755,0.0017450673,0.11895661,0.0055906726,0.0011122915,0.023631621,0.000082494225,0.20394118],"genre_scores_gemma":[0.9721633,0.00003627152,0.00041010167,0.0011423995,0.0003182674,0.000067235,0.000058687325,0.00004048987,0.025763227],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977954,0.00006325817,0.00082261453,0.00039402343,0.00007276225,0.0008519677],"domain_scores_gemma":[0.9976254,0.00010655181,0.0008739945,0.00030061352,0.00014002765,0.00095340965],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007445524,0.00023362272,0.0005430699,0.00084784743,0.0013457974,0.00010521176,0.00035717813,0.000090925525,0.00749946],"category_scores_gemma":[0.0004989098,0.00030000252,0.0002291462,0.00046475168,0.00012998657,0.00020489708,0.000056531902,0.00071050896,0.000059579026],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020365535,0.0000557016,0.17661469,0.000056330184,0.00028549842,0.0005428429,0.0067231515,0.0018907386,0.000018638839,0.11757892,0.6957645,0.00044862909],"study_design_scores_gemma":[0.0011518492,0.00028470583,0.08287718,0.00006270068,0.000037005164,0.001427138,0.008266939,0.0012340096,0.000015468479,0.06950757,0.83431756,0.00081787904],"about_ca_topic_score_codex":0.059505623,"about_ca_topic_score_gemma":0.42033535,"teacher_disagreement_score":0.36082974,"about_ca_system_score_codex":0.001348607,"about_ca_system_score_gemma":0.0005108779,"threshold_uncertainty_score":0.99995434},"labels":[],"label_agreement":null},{"id":"W4223529820","doi":"10.32721/ctj.2022.70.1.pf.snoddon","title":"Policy Forum: Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Carbon tax; Revenue; Tax revenue; Economics; Transfer payment; Payment; Excise; Fiscal federalism; Public economics; Natural resource economics; Business; Monetary economics; Finance; Greenhouse gas; Macroeconomics; Market economy; Decentralization","score_opus":0.01807608207057896,"score_gpt":0.1790898461209676,"score_spread":0.16101376405038864,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223529820","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8432345,0.00042445667,0.000010153883,0.13591819,0.0007565856,0.00041926405,0.002327125,0.000012523282,0.016897209],"genre_scores_gemma":[0.9765925,0.000023772025,0.00023499918,0.0085684825,0.00077835063,0.0000657397,0.000040404248,0.00008182329,0.0136139225],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99640375,0.000062191764,0.0009647949,0.0006879075,0.000055118082,0.0018262299],"domain_scores_gemma":[0.9950827,0.00003982203,0.00033120858,0.0004439295,0.000022838842,0.0040795137],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0006193087,0.00034736964,0.0006775797,0.0014633993,0.00064536894,0.00015903453,0.0006958233,0.00012190485,0.00043388823],"category_scores_gemma":[0.00014973883,0.00048208586,0.00009075747,0.00069690053,0.00004102114,0.00030653249,0.00014361124,0.0008933567,0.000014579995],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000067747125,0.00006206912,0.6306453,0.00007688528,0.0001291779,0.0011386052,0.007838461,0.004635792,0.000016268232,0.13329366,0.21505502,0.00704102],"study_design_scores_gemma":[0.0021811335,0.0005358535,0.21212661,0.00006589183,0.000016067832,0.0018516753,0.0034099792,0.00433368,0.0000128695465,0.24704976,0.5265676,0.0018489108],"about_ca_topic_score_codex":0.99941635,"about_ca_topic_score_gemma":0.9999579,"teacher_disagreement_score":0.4185187,"about_ca_system_score_codex":0.00880236,"about_ca_system_score_gemma":0.0026939001,"threshold_uncertainty_score":0.9997631},"labels":[],"label_agreement":null},{"id":"W4223539417","doi":"10.32721/ctj.2022.70.1.ctr","title":"Current Tax Reading","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Computer science; Linguistics; Engineering; Electrical engineering; Philosophy","score_opus":0.01959961268315938,"score_gpt":0.19223138875331203,"score_spread":0.17263177607015265,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223539417","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8071346,0.0023176717,0.00061147765,0.11368527,0.017233146,0.000982597,0.0006705034,0.0002337033,0.057131026],"genre_scores_gemma":[0.9666174,0.000038571827,0.00008819278,0.00472367,0.0042968704,0.00007014576,0.00014328049,0.000085810025,0.023936048],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978172,0.00003910359,0.00046482138,0.0003773258,0.00022141794,0.001080099],"domain_scores_gemma":[0.99830943,0.000027238002,0.00063783873,0.0003502311,0.00023726739,0.00043801268],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008079431,0.00026197272,0.00028404137,0.0011133824,0.0018555005,0.000465046,0.0006808132,0.00005212967,0.006090553],"category_scores_gemma":[0.0002567843,0.0003075687,0.00015391181,0.0012215815,0.00005123682,0.0007296843,0.00012990301,0.0009939187,0.00027299894],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019190516,0.000042380456,0.021560917,0.00010293336,0.000037610775,0.0010774859,0.000331837,0.0013186595,0.00014866481,0.015416699,0.90814036,0.05180328],"study_design_scores_gemma":[0.00037523895,0.000014025108,0.005745042,0.000052741612,0.000033041946,0.0003131231,0.00053020334,0.0016082531,0.0000040948485,0.0035217535,0.9873889,0.00041355414],"about_ca_topic_score_codex":0.15807945,"about_ca_topic_score_gemma":0.806093,"teacher_disagreement_score":0.64801353,"about_ca_system_score_codex":0.0014244596,"about_ca_system_score_gemma":0.00044785772,"threshold_uncertainty_score":0.99993765},"labels":[],"label_agreement":null},{"id":"W4223577836","doi":"10.32721/ctj.2022.70.1.pf.lilly","title":"Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Protectionism; Carbon leakage; International trade; European union; International economics; Commercial policy; Emissions trading; Economics; Politics; Business; Climate change; Political science; Law","score_opus":0.022239313774642902,"score_gpt":0.27008320931987184,"score_spread":0.24784389554522895,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223577836","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07137734,0.0005282706,0.000041658703,0.8906095,0.0010834313,0.0025797414,0.02928348,0.000016750299,0.0044798553],"genre_scores_gemma":[0.9467387,0.00010531829,0.000114727976,0.042222984,0.0022981316,0.00073425553,0.00010108707,0.00009606981,0.0075887167],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9945589,0.0006141593,0.0006462218,0.00045330048,0.00030710784,0.0034203613],"domain_scores_gemma":[0.995675,0.0006134953,0.00041495427,0.0004132927,0.0001100992,0.0027731217],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0024778976,0.00034302252,0.0004590764,0.0007489163,0.003957053,0.00015581686,0.0010001094,0.00011800762,0.00026658506],"category_scores_gemma":[0.001582397,0.0003753639,0.00022104035,0.0013634351,0.00019826619,0.0001487366,0.000050927807,0.00070957525,5.146324e-7],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000106489526,0.000035412642,0.006083531,0.000092455324,0.00011058459,0.004364013,0.011857053,0.0016443495,0.000006196835,0.042620122,0.8999273,0.033152457],"study_design_scores_gemma":[0.0011186054,0.00012749882,0.0028708512,0.000032529908,0.00003263228,0.001299479,0.017882407,0.0022792574,0.000001020218,0.0028509356,0.9710292,0.0004755397],"about_ca_topic_score_codex":0.99994105,"about_ca_topic_score_gemma":0.99999946,"teacher_disagreement_score":0.8753614,"about_ca_system_score_codex":0.03523635,"about_ca_system_score_gemma":0.034815922,"threshold_uncertainty_score":0.9998698},"labels":[],"label_agreement":null},{"id":"W4223644085","doi":"10.32721/ctj.2022.70.1.ctp","title":"Corporate Tax Planning: Choosing a Vehicle for Resource Business Ventures","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Successor cardinal; Business; Negotiation; Resource (disambiguation); Context (archaeology); Relevance (law); Income tax; Finance; Industrial organization; Economics; Public economics","score_opus":0.053609750874895466,"score_gpt":0.19637399486357726,"score_spread":0.1427642439886818,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4223644085","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.89077353,0.0040013175,0.0008250139,0.058671195,0.003887046,0.0008606058,0.009858377,0.000060320563,0.031062588],"genre_scores_gemma":[0.98067564,0.000010964971,0.00027502343,0.0029156012,0.0014134777,0.00013247563,0.00017246357,0.00011263705,0.014291737],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970886,0.000046004512,0.0008570314,0.00055752456,0.00003750055,0.0014133313],"domain_scores_gemma":[0.9969989,0.00008378964,0.0009681635,0.00042360785,0.000069267415,0.001456277],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0011174043,0.0002937025,0.0005859449,0.000922729,0.0016184351,0.00023262501,0.00072674383,0.00014694319,0.00063686783],"category_scores_gemma":[0.00035557282,0.0004055973,0.00022794356,0.00060935447,0.00008703719,0.0002673206,0.00007772166,0.0007471456,0.00005607165],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00014346125,0.00007608291,0.05010631,0.00015682924,0.00025131568,0.00066002784,0.0042101345,0.012855698,0.000034764205,0.054384336,0.874961,0.0021600001],"study_design_scores_gemma":[0.0010108015,0.00013463738,0.022500403,0.000039013805,0.00001878883,0.00056027283,0.0005602774,0.0031019612,0.000010895258,0.08073425,0.8907372,0.0005914978],"about_ca_topic_score_codex":0.069014125,"about_ca_topic_score_gemma":0.12514958,"teacher_disagreement_score":0.08990208,"about_ca_system_score_codex":0.0021816567,"about_ca_system_score_gemma":0.00032980443,"threshold_uncertainty_score":0.9998396},"labels":[],"label_agreement":null},{"id":"W4225708658","doi":"10.32721/ctj.2022.70.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2021-22","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Socio-Economic Development Trends","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Public administration; Regional science; Geography","score_opus":0.022465427706108973,"score_gpt":0.217629841645028,"score_spread":0.19516441393891903,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4225708658","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9574745,0.000471008,0.0000031656355,0.027615085,0.00644944,0.00026515138,0.0011131509,0.0000040085074,0.006604473],"genre_scores_gemma":[0.9833091,0.000084737156,0.00006028569,0.00010934619,0.0010112668,0.000019450674,0.000020410876,0.000014414177,0.015371003],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.998121,0.00049661286,0.000434186,0.00019990865,0.00024898027,0.00049929705],"domain_scores_gemma":[0.9984152,0.00018424114,0.00047233494,0.00016181235,0.00022779171,0.00053862756],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0021061443,0.000117347445,0.00026618564,0.00021604868,0.0014188527,0.000044413093,0.0006487324,0.0000875932,0.00072837406],"category_scores_gemma":[0.00076209236,0.0001168552,0.00008711783,0.0005127011,0.00042227458,0.00015111567,0.00007467737,0.00036738397,7.761129e-7],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006107426,0.00005934092,0.57143366,0.000045363548,0.00018283528,0.000087693945,0.034267303,0.00023254113,0.00003277949,0.01246086,0.32727605,0.053860504],"study_design_scores_gemma":[0.0003766143,0.000058267182,0.3488217,0.00002862223,0.000017790613,0.00004425669,0.0037033474,0.000016364003,0.000010310059,0.0013576354,0.6453669,0.00019820359],"about_ca_topic_score_codex":0.8420729,"about_ca_topic_score_gemma":0.99425346,"teacher_disagreement_score":0.31809083,"about_ca_system_score_codex":0.0017162028,"about_ca_system_score_gemma":0.004370909,"threshold_uncertainty_score":0.99988115},"labels":[],"label_agreement":null},{"id":"W4230486969","doi":"10.32721/ctj.2019.67.2.ustd","title":"Selected US Tax Developments: Avoiding the \"Commercial Activity\" Traps for Foreign Sovereigns Investing in US Real Estate","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Business; Real estate; Tax planning; Income tax; Finance; Law and economics; Economics; Public economics; Double taxation; Tax avoidance","score_opus":0.022222165240290564,"score_gpt":0.19670594423527232,"score_spread":0.17448377899498177,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4230486969","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97193336,0.000015936284,0.00017124119,0.0047052647,0.000823668,0.0008107398,0.00009997325,0.000036708505,0.021403095],"genre_scores_gemma":[0.99281615,0.00004438954,0.00027115693,0.0018856417,0.0010477564,0.00006545343,0.00008064976,0.00007708302,0.0037116993],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99739665,0.000068320485,0.0005640763,0.00043484353,0.00016382142,0.0013723032],"domain_scores_gemma":[0.9979997,0.0002029603,0.0007842132,0.00029301952,0.00041304826,0.00030703697],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0011480985,0.00035820247,0.00041723586,0.00082491897,0.0009898612,0.000572723,0.0005888623,0.00016061704,0.00023893254],"category_scores_gemma":[0.000800718,0.00033995134,0.0001228381,0.0014875917,0.00006405892,0.001164564,0.0000525752,0.00086169696,0.000054214903],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00029150042,0.00009758021,0.78374964,0.0005567136,0.0003007184,0.00076647644,0.0026214777,0.002758998,0.004818452,0.010742961,0.057296854,0.1359986],"study_design_scores_gemma":[0.0038125003,0.00008501039,0.55821514,0.0006130675,0.00015266043,0.0002597549,0.0027225285,0.016772244,0.00022203298,0.005251025,0.41025212,0.0016419217],"about_ca_topic_score_codex":0.29608512,"about_ca_topic_score_gemma":0.97063464,"teacher_disagreement_score":0.6745496,"about_ca_system_score_codex":0.0011496333,"about_ca_system_score_gemma":0.00088310527,"threshold_uncertainty_score":0.9999052},"labels":[],"label_agreement":null},{"id":"W4230930265","doi":"10.32721/ctj.2021.69.1.pf.neilson","title":"Policy Forum: Improving the Canada Revenue Agency's Delivery of Social Benefits—A Practitioner's Perspective","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Agency (philosophy); Public economics; Earned income tax credit; Tax credit; Business; Revenue; Government (linguistics); Perspective (graphical); Tax revenue; Tax reform; Economics; Accounting; Sociology","score_opus":0.012513093331357271,"score_gpt":0.22926207963463954,"score_spread":0.21674898630328227,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4230930265","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.17860518,0.0025268067,0.000017832735,0.7783845,0.0016878047,0.00038678918,0.010569933,0.000012591646,0.027808558],"genre_scores_gemma":[0.9347494,0.00036028953,0.00006678346,0.008731155,0.0033309986,0.000017882483,0.000020228887,0.000043152515,0.05268008],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99706626,0.00034090303,0.00044397375,0.00033699058,0.00034382613,0.001468019],"domain_scores_gemma":[0.99614435,0.00019802724,0.0005391655,0.0003390828,0.0010034869,0.0017758539],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00065316836,0.00022126178,0.00033781523,0.00025587674,0.002649404,0.00016552699,0.0006550004,0.00020365724,0.0004221805],"category_scores_gemma":[0.0025149554,0.00023921441,0.00021121305,0.0009694528,0.0003371901,0.00034187955,0.00004042385,0.000753104,0.000005540068],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000011562023,0.000017224183,0.000614495,0.000030681742,0.00013811629,0.0011816134,0.034829486,0.00011102434,0.00009909566,0.14856102,0.80376416,0.010641523],"study_design_scores_gemma":[0.0003086964,0.000027800588,0.01487701,0.000087979075,0.00006847478,0.00047516226,0.026576562,0.00001825208,0.00009380506,0.005418055,0.9516391,0.00040910084],"about_ca_topic_score_codex":0.9998499,"about_ca_topic_score_gemma":0.9999986,"teacher_disagreement_score":0.7696533,"about_ca_system_score_codex":0.008980625,"about_ca_system_score_gemma":0.045589037,"threshold_uncertainty_score":0.998649},"labels":[],"label_agreement":null},{"id":"W4231636994","doi":"10.32721/ctj.2021.69.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Socio-Economic Development Trends","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Survey research; Regional science; Geography; Political science; Socioeconomics; Economics","score_opus":0.022499833458302646,"score_gpt":0.2230368201737942,"score_spread":0.20053698671549156,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4231636994","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94661885,0.0008408296,0.0000058387145,0.03989301,0.0054009254,0.00016323812,0.0005621886,0.0000045768093,0.006510556],"genre_scores_gemma":[0.9780907,0.00030469603,0.00017216534,0.00014624662,0.0014864615,0.0000064256114,0.000022825314,0.000015542591,0.019754916],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9982932,0.00036349488,0.00044917176,0.00021516823,0.00018547155,0.00049346866],"domain_scores_gemma":[0.9980612,0.00020191907,0.0003881016,0.00017632332,0.00052288274,0.0006496181],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001301592,0.00012330488,0.00029641076,0.00011181555,0.0006323727,0.00006755026,0.00042653378,0.00016412724,0.00022881494],"category_scores_gemma":[0.0016378864,0.00011820907,0.0000928668,0.00049406994,0.00044826997,0.00017876981,0.00004011525,0.00026766775,0.0000012727963],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003223327,0.000050464485,0.6780732,0.000087331064,0.00022294532,0.00023523766,0.023953492,0.000045242145,0.00008403023,0.0099333655,0.23946771,0.04781472],"study_design_scores_gemma":[0.00037776458,0.000025011206,0.6110052,0.00010263711,0.000022914923,0.00007837349,0.0022066783,0.000009276691,0.000077580524,0.0014457821,0.38444144,0.00020737735],"about_ca_topic_score_codex":0.7220962,"about_ca_topic_score_gemma":0.9978362,"teacher_disagreement_score":0.27574,"about_ca_system_score_codex":0.0009362082,"about_ca_system_score_gemma":0.0062373774,"threshold_uncertainty_score":0.9993963},"labels":[],"label_agreement":null},{"id":"W4234075073","doi":"10.32721/ctj.2019.67.1.ctr","title":"Current Tax Reading","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University; University of Waterloo","funders":"","keywords":"Reading (process); Current (fluid); Economics; Business; Political science; Engineering; Electrical engineering; Law","score_opus":0.014730949666137302,"score_gpt":0.18862598095289188,"score_spread":0.17389503128675457,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4234075073","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9051029,0.00073643145,0.00022695387,0.029950356,0.00807664,0.0005683082,0.0001034053,0.000098925484,0.055136096],"genre_scores_gemma":[0.9574423,0.00005499682,0.00010327407,0.0029384913,0.0040676817,0.000014644462,0.0000721359,0.00007752,0.035228964],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99785423,0.000019107038,0.00046326953,0.00039430588,0.00016158714,0.0011075247],"domain_scores_gemma":[0.9981455,0.000029357048,0.0005936536,0.0004112656,0.00035184945,0.0004683613],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00055981136,0.00029140714,0.00033377545,0.0009379532,0.00045723107,0.00059667585,0.0005453165,0.00011215704,0.003907667],"category_scores_gemma":[0.00024721026,0.00030940832,0.00015375424,0.00086369016,0.00004550708,0.0011094639,0.00005160148,0.00067829725,0.0024641142],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002719858,0.00004557307,0.1631995,0.0004091783,0.00006941589,0.0006600855,0.00034324563,0.00052603614,0.0006281365,0.028270606,0.7269087,0.07891234],"study_design_scores_gemma":[0.0004609635,0.000011208518,0.018248755,0.00023957274,0.000029982328,0.0001341181,0.00020835562,0.0015161404,0.000012079685,0.002625803,0.97605455,0.00045845791],"about_ca_topic_score_codex":0.12094396,"about_ca_topic_score_gemma":0.81501293,"teacher_disagreement_score":0.69406897,"about_ca_system_score_codex":0.0007380956,"about_ca_system_score_gemma":0.00034346408,"threshold_uncertainty_score":0.9999358},"labels":[],"label_agreement":null},{"id":"W4234539825","doi":"10.32721/ctj.2020.68.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalité","year":2020,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Foundation (evidence); Humanities; Art; Law","score_opus":0.017368320969681564,"score_gpt":0.241274031353314,"score_spread":0.22390571038363244,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4234539825","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.17534752,0.0025261738,0.00052032515,0.77943623,0.003570693,0.00072282006,0.009367578,0.00005205263,0.028456599],"genre_scores_gemma":[0.7256126,0.0016722464,0.0009747447,0.047464136,0.0101950485,0.00007147747,0.00026554946,0.00026668812,0.21347752],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9888355,0.0015397826,0.0011655306,0.0010442213,0.00040304346,0.0070118895],"domain_scores_gemma":[0.9654785,0.0004429171,0.00076560274,0.0006396661,0.0005087307,0.032164607],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity"],"category_scores_codex":[0.0035846864,0.0008429962,0.0008879152,0.0009810883,0.0031694693,0.0011113627,0.0017143927,0.0013843202,0.0071491613],"category_scores_gemma":[0.004386553,0.0011752382,0.0004977564,0.0025157367,0.0010915034,0.0012104642,0.00005264172,0.0025971166,0.0004934841],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000025995485,0.000026340937,0.006388199,0.00017314848,0.00022078541,0.004237984,0.05316314,0.00097309094,0.00006186782,0.038514692,0.853197,0.043017786],"study_design_scores_gemma":[0.0007683834,0.00016751344,0.015334288,0.00036048566,0.00023037197,0.0016061886,0.0037597483,0.0023891048,0.000022648139,0.006668382,0.96745634,0.0012365383],"about_ca_topic_score_codex":0.99977964,"about_ca_topic_score_gemma":0.99999356,"teacher_disagreement_score":0.7319721,"about_ca_system_score_codex":0.04833094,"about_ca_system_score_gemma":0.046551872,"threshold_uncertainty_score":0.99992555},"labels":[],"label_agreement":null},{"id":"W4237532304","doi":"10.32721/ctj.2021.69.1.itp","title":"International Tax Planning: Subsection 15(2) and Partnerships in the Foreign Affiliate Context: Interpretive Arguments in the Absence of Legislative Amendments","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Shareholder; Legislature; Loan; Legislative history; Corporation; Law and economics; Accounting; Interpretation (philosophy); Business; Economics; Law; Political science; Finance; Linguistics; Corporate governance; History","score_opus":0.03888497218747675,"score_gpt":0.23031432642947852,"score_spread":0.19142935424200178,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4237532304","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9551377,0.00022016643,0.00011309032,0.020018801,0.0005662132,0.00029635034,0.000066844,0.0000049534597,0.023575865],"genre_scores_gemma":[0.996231,0.000028736049,0.000019775287,0.0022539378,0.00030197998,0.000024265228,0.000035258505,0.00001172077,0.0010932917],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9986984,0.00010140492,0.0003973733,0.00023454076,0.00016870073,0.0003995415],"domain_scores_gemma":[0.99893385,0.00012433095,0.00048688095,0.00017136875,0.00021108822,0.000072478324],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009069353,0.00016135944,0.00019465848,0.00042359237,0.0001783915,0.0002741355,0.0004106171,0.0000638832,0.00020928432],"category_scores_gemma":[0.0005115967,0.00012826778,0.000053987733,0.00064999395,0.00009607485,0.00061536004,0.000034974735,0.00046228323,0.0000066710477],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018297286,0.00018990466,0.8536465,0.00017381017,0.00016879702,0.0036504548,0.044480037,0.0008503026,0.0006204213,0.038503844,0.044889465,0.012643453],"study_design_scores_gemma":[0.0026310468,0.00008262745,0.52246,0.0018253532,0.0000621202,0.00065024884,0.11247602,0.0069691082,0.00012220677,0.017053131,0.3348729,0.0007952373],"about_ca_topic_score_codex":0.046704855,"about_ca_topic_score_gemma":0.8665535,"teacher_disagreement_score":0.8198486,"about_ca_system_score_codex":0.00031571876,"about_ca_system_score_gemma":0.00014452547,"threshold_uncertainty_score":0.95964324},"labels":[],"label_agreement":null},{"id":"W4238300216","doi":"10.32721/ctj.2020.68.1.cc","title":"Current Cases","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"","field":"","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Geology","score_opus":0.046679105930563736,"score_gpt":0.2263532496264705,"score_spread":0.17967414369590676,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4238300216","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7765664,0.011543199,0.00029173252,0.18538623,0.0058553223,0.0011488214,0.008784422,0.00036253588,0.010061347],"genre_scores_gemma":[0.9884337,0.00016615201,0.00038098288,0.0032976465,0.0043673315,0.00003338782,0.00013688683,0.0003345533,0.0028493593],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99534494,0.00022143217,0.00080985716,0.000711208,0.00027207154,0.002640477],"domain_scores_gemma":[0.9833168,0.00012260224,0.00041379748,0.00057065615,0.000444628,0.015131508],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0005634386,0.0005604642,0.0006498069,0.0008023833,0.0008094414,0.00033906972,0.0011125215,0.00020766436,0.0038523762],"category_scores_gemma":[0.002052232,0.0006263453,0.00033878448,0.0014412322,0.00018887191,0.00049395143,0.000061204504,0.0017441144,0.003785882],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003658864,0.00002526025,0.00892726,0.00008476409,0.00010741986,0.011983722,0.0026112911,0.00026604335,0.00037348244,0.0005068993,0.9546643,0.020412965],"study_design_scores_gemma":[0.0007501263,0.00020566845,0.0045341975,0.00016343914,0.000111240646,0.007379427,0.0005038622,0.00065964734,0.000097337295,0.00032181223,0.98445123,0.0008219839],"about_ca_topic_score_codex":0.23057845,"about_ca_topic_score_gemma":0.9758156,"teacher_disagreement_score":0.7452372,"about_ca_system_score_codex":0.0032500653,"about_ca_system_score_gemma":0.002380075,"threshold_uncertainty_score":0.99961877},"labels":[],"label_agreement":null},{"id":"W4241814071","doi":"10.32721/ctj.2020.68.1.ctr","title":"Current Tax Reading","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"York University; University of Waterloo","funders":"","keywords":"Reading (process); Current (fluid); Business; Linguistics; Philosophy; Engineering; Electrical engineering","score_opus":0.029658653430287358,"score_gpt":0.19545677436161,"score_spread":0.16579812093132262,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4241814071","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4993914,0.002042079,0.002453289,0.43247098,0.008050414,0.0009495987,0.0003446962,0.00031632851,0.05398121],"genre_scores_gemma":[0.971684,0.00007473229,0.00017876294,0.01363985,0.00918055,0.000016525653,0.00008067678,0.00008745676,0.005057454],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99796,0.000019764882,0.00047586148,0.000394165,0.00015226679,0.0009979829],"domain_scores_gemma":[0.9980108,0.000023158593,0.00055335974,0.0002493786,0.00032151022,0.0008417822],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00035010476,0.00028808686,0.00032363864,0.00051212276,0.0006029544,0.0006074973,0.0005585397,0.00009689793,0.0019322053],"category_scores_gemma":[0.0006062461,0.0003121165,0.00015008156,0.001045315,0.000058357095,0.0009610765,0.0000563349,0.00071863225,0.000890726],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020912878,0.000019205321,0.022423288,0.00024068217,0.000041040985,0.00091426785,0.0005035597,0.0003091757,0.00032047942,0.010157895,0.90775037,0.057299137],"study_design_scores_gemma":[0.00039390347,0.000012900922,0.0055195233,0.00013102204,0.000039016864,0.00008242569,0.0002474593,0.003020004,0.000014837502,0.0014529856,0.9886567,0.00042924183],"about_ca_topic_score_codex":0.07549616,"about_ca_topic_score_gemma":0.7222507,"teacher_disagreement_score":0.64675456,"about_ca_system_score_codex":0.00046868375,"about_ca_system_score_gemma":0.00033475706,"threshold_uncertainty_score":0.99993306},"labels":[],"label_agreement":null},{"id":"W4243176493","doi":"10.32721/ctj.2019.67.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalit&amp;#xE9;","year":2019,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":3,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Foundation (evidence); Political science; Humanities; Art; Law","score_opus":0.013219729982963092,"score_gpt":0.2472297500705599,"score_spread":0.2340100200875968,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4243176493","genre_codex":"empirical","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.56376505,0.0024196485,0.00029168653,0.36482495,0.0077061094,0.0010543587,0.008511867,0.000047693782,0.051378615],"genre_scores_gemma":[0.46558356,0.0010707448,0.0008193424,0.010668716,0.004275368,0.00005461823,0.0002721329,0.00020218472,0.5170533],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9876489,0.0016134476,0.0012312833,0.0011257271,0.0004667594,0.007913863],"domain_scores_gemma":[0.9755859,0.00058424246,0.00088452984,0.0010880379,0.00061005034,0.02124727],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity","insufficient_payload"],"category_scores_codex":[0.005446767,0.00092073635,0.0009809672,0.0016926205,0.0027171765,0.0011894705,0.0017937697,0.0016483037,0.0145547],"category_scores_gemma":[0.0025405304,0.0012608082,0.0005480065,0.0023112064,0.00097444153,0.00140682,0.000054982942,0.0026403514,0.0015451442],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00002976088,0.000048991136,0.026217485,0.00024075889,0.00030722405,0.0016629631,0.035482097,0.0013316227,0.00012202342,0.05595642,0.84058565,0.038014986],"study_design_scores_gemma":[0.0008548936,0.00012077847,0.03258208,0.0005861045,0.00019597051,0.00225871,0.0024270571,0.00068978156,0.000012843422,0.010210259,0.9487002,0.0013613286],"about_ca_topic_score_codex":0.99982417,"about_ca_topic_score_gemma":0.99999666,"teacher_disagreement_score":0.46567473,"about_ca_system_score_codex":0.069159515,"about_ca_system_score_gemma":0.047104873,"threshold_uncertainty_score":0.9998474},"labels":[],"label_agreement":null},{"id":"W4253165630","doi":"10.32721/ctj.2020.68.2.ctr","title":"Current Tax Reading","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"Dalhousie University; Queen's University","funders":"","keywords":"Current (fluid); Reading (process); Computer science; Environmental science; Linguistics; Engineering; Electrical engineering; Philosophy","score_opus":0.029658653430287358,"score_gpt":0.19545677436161,"score_spread":0.16579812093132262,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4253165630","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4993914,0.002042079,0.002453289,0.43247098,0.008050414,0.0009495987,0.0003446962,0.00031632851,0.05398121],"genre_scores_gemma":[0.971684,0.00007473229,0.00017876294,0.01363985,0.00918055,0.000016525653,0.00008067678,0.00008745676,0.005057454],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99796,0.000019764882,0.00047586148,0.000394165,0.00015226679,0.0009979829],"domain_scores_gemma":[0.9980108,0.000023158593,0.00055335974,0.0002493786,0.00032151022,0.0008417822],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00035010476,0.00028808686,0.00032363864,0.00051212276,0.0006029544,0.0006074973,0.0005585397,0.00009689793,0.0019322053],"category_scores_gemma":[0.0006062461,0.0003121165,0.00015008156,0.001045315,0.000058357095,0.0009610765,0.0000563349,0.00071863225,0.000890726],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020912878,0.000019205321,0.022423288,0.00024068217,0.000041040985,0.00091426785,0.0005035597,0.0003091757,0.00032047942,0.010157895,0.90775037,0.057299137],"study_design_scores_gemma":[0.00039390347,0.000012900922,0.0055195233,0.00013102204,0.000039016864,0.00008242569,0.0002474593,0.003020004,0.000014837502,0.0014529856,0.9886567,0.00042924183],"about_ca_topic_score_codex":0.07549616,"about_ca_topic_score_gemma":0.7222507,"teacher_disagreement_score":0.64675456,"about_ca_system_score_codex":0.00046868375,"about_ca_system_score_gemma":0.00033475706,"threshold_uncertainty_score":0.99993306},"labels":[],"label_agreement":null},{"id":"W4255402579","doi":"10.32721/ctj.2021.69.1.ctp","title":"Corporate Tax Planning: Strategies for Troubled Times, Again","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Debt restructuring; Restructuring; Debtor; Business; Internal debt; Debt; Finance; Tax avoidance; Insolvency; Economics; Creditor; Double taxation; Law; Political science","score_opus":0.03969374677720042,"score_gpt":0.2215104152335645,"score_spread":0.18181666845636407,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4255402579","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.47651646,0.0043561026,0.0068630786,0.14910686,0.010318655,0.0018896905,0.0010979834,0.0003889956,0.3494622],"genre_scores_gemma":[0.87860996,0.000015808213,0.0009739943,0.0058133313,0.004859808,0.000050921568,0.00045538697,0.0001063941,0.10911442],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99783474,0.000029105957,0.0005011601,0.0004027738,0.00013026179,0.0011019618],"domain_scores_gemma":[0.9977519,0.00005576927,0.000698503,0.00032591308,0.00070862763,0.0004592751],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004905035,0.00031412303,0.00041376287,0.0006169621,0.0007038632,0.0014990951,0.00039824052,0.00018445081,0.0022704094],"category_scores_gemma":[0.00043680143,0.00034023816,0.00019306067,0.0006963436,0.000065807195,0.0012809827,0.000032911757,0.00044587682,0.00013785488],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000038852388,0.00002982831,0.0035410628,0.00019725077,0.00012166135,0.0022466774,0.0005873632,0.0012583557,0.00035185396,0.080253415,0.9085862,0.0027874897],"study_design_scores_gemma":[0.0008701655,0.000021144719,0.0019020016,0.00014399498,0.00007740444,0.00019328465,0.0026164828,0.0017999858,0.000043046944,0.01610863,0.9757519,0.0004719692],"about_ca_topic_score_codex":0.13885343,"about_ca_topic_score_gemma":0.8849026,"teacher_disagreement_score":0.74604917,"about_ca_system_score_codex":0.00041443887,"about_ca_system_score_gemma":0.001072783,"threshold_uncertainty_score":0.999905},"labels":[],"label_agreement":null},{"id":"W4285005061","doi":"10.32721/ctj.2022.70.2.fon","title":"Finances of the Nation: Is There Tax Convergence Among OECD Countries?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Convergence (economics); Tax revenue; Revenue; Economics; Public economics; International economics; Member states; Macroeconomics; European union; Accounting","score_opus":0.022254390488520112,"score_gpt":0.17153207220703026,"score_spread":0.14927768171851014,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285005061","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.90064716,0.0028333727,0.00003135744,0.04708002,0.003658763,0.00032235315,0.0067248433,0.000010587288,0.038691513],"genre_scores_gemma":[0.9751082,0.000108026994,0.000027848919,0.002117088,0.000390143,0.00003920434,0.0000121763605,0.000036507747,0.022160819],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99780536,0.000053930304,0.00087215734,0.000379373,0.000057223137,0.0008319859],"domain_scores_gemma":[0.9977439,0.00005855256,0.0009658133,0.0005194233,0.00006569894,0.00064658147],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00087186677,0.0002195367,0.00046679322,0.0003943966,0.0010791392,0.00008213431,0.0010831715,0.00012001865,0.00829762],"category_scores_gemma":[0.00013489052,0.0002381671,0.0002590103,0.00039515848,0.00024936502,0.00029940958,0.0000975926,0.0006848616,0.00012428412],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014540666,0.00002854103,0.5334279,0.00007950916,0.00014695374,0.00008044262,0.0041044443,0.000715015,0.0000030663355,0.094617955,0.3663599,0.00042175784],"study_design_scores_gemma":[0.00042024543,0.000079983845,0.1469527,0.000030642776,0.000014300377,0.00019299475,0.0005534565,0.001037667,0.000052495307,0.05526388,0.7950064,0.00039525374],"about_ca_topic_score_codex":0.21150258,"about_ca_topic_score_gemma":0.60102504,"teacher_disagreement_score":0.42864648,"about_ca_system_score_codex":0.0014132241,"about_ca_system_score_gemma":0.00041781663,"threshold_uncertainty_score":0.9926089},"labels":[],"label_agreement":null},{"id":"W4285005974","doi":"10.32721/ctj.2022.70.2.pf.rocha","title":"Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Revenue; Business; Latin Americans; Government (linguistics); Goods and services; Value-added tax; Tax revenue; Value (mathematics); Government revenue; Perspective (graphical); Administration (probate law); Public economics; Commerce; Accounting; Economics; Economy; Political science; Law","score_opus":0.027650976255596996,"score_gpt":0.18917470084380905,"score_spread":0.16152372458821207,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285005974","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2610644,0.008350485,0.0014437767,0.6520264,0.007731108,0.0012521412,0.053523533,0.000060516384,0.014547624],"genre_scores_gemma":[0.9564497,0.000125332,0.000393034,0.006763787,0.0011716047,0.00022221898,0.00020519353,0.00008183119,0.034587298],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99740446,0.000022218906,0.0006267156,0.00051881856,0.000071818584,0.0013559605],"domain_scores_gemma":[0.9972399,0.0001080925,0.0007234951,0.00042080943,0.00014034571,0.0013673841],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00033146836,0.0003001851,0.0006062787,0.000669827,0.00199187,0.0002552928,0.0007046116,0.00008634566,0.0009757395],"category_scores_gemma":[0.0004452876,0.00040393558,0.0002030045,0.00056463835,0.00005308202,0.0002142097,0.000081494465,0.0005576869,0.000014982969],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000029188663,0.000029340981,0.059077926,0.000046224104,0.00036383752,0.00025649718,0.0021310227,0.0020985147,0.0000132830155,0.059713546,0.8700747,0.006165914],"study_design_scores_gemma":[0.0007015007,0.00008992874,0.01360375,0.000024658715,0.000016145455,0.000114651215,0.004212888,0.0006055466,0.000008180254,0.028965553,0.9511335,0.0005237328],"about_ca_topic_score_codex":0.9913866,"about_ca_topic_score_gemma":0.99971807,"teacher_disagreement_score":0.6953853,"about_ca_system_score_codex":0.005639465,"about_ca_system_score_gemma":0.0014746971,"threshold_uncertainty_score":0.9999375},"labels":[],"label_agreement":null},{"id":"W4285007276","doi":"10.32721/ctj.2022.70.2.pf.cooke","title":"Policy Forum: Technology and the Evolving Workforce","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Workforce; Resizing; Business; Public relations; Marketing; Economics; Political science; Economic growth; Economic policy; European union","score_opus":0.01796563757414273,"score_gpt":0.18997479716852794,"score_spread":0.1720091595943852,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285007276","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0741834,0.028453762,0.00076717074,0.7978399,0.0025168338,0.0005665299,0.0008870314,0.000055973767,0.09472942],"genre_scores_gemma":[0.9574203,0.00032486668,0.00016855814,0.002944561,0.00028338766,0.00009235176,0.000004918632,0.000028898969,0.038732193],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99845535,0.000032584718,0.00043465593,0.00027171665,0.000027766882,0.00077790144],"domain_scores_gemma":[0.9986945,0.000053562595,0.00039592112,0.00030613714,0.000053488126,0.00049643265],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00059049507,0.0001510926,0.0003458589,0.0012741487,0.0018636069,0.00012055752,0.00048147817,0.000062261155,0.0007016087],"category_scores_gemma":[0.0005386944,0.00015544263,0.00009930043,0.0011170246,0.0002255192,0.00012108158,0.000118451884,0.00062991737,0.00003703088],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012917769,0.000007521082,0.057091173,0.000009200733,0.00007980761,0.00008278736,0.0019103596,0.00021753885,9.173324e-7,0.8568879,0.07670335,0.0069965385],"study_design_scores_gemma":[0.0008441508,0.000043854492,0.0075264703,0.000013849836,0.000006656592,0.00078556145,0.0033098422,0.0005734766,5.2910815e-7,0.20599228,0.7806717,0.00023158909],"about_ca_topic_score_codex":0.08258009,"about_ca_topic_score_gemma":0.5491377,"teacher_disagreement_score":0.8832369,"about_ca_system_score_codex":0.0010641458,"about_ca_system_score_gemma":0.00019783979,"threshold_uncertainty_score":0.99943584},"labels":[],"label_agreement":null},{"id":"W4285007881","doi":"10.32721/ctj.2022.70.2.ctr","title":"Current Tax Reading","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Business; Computer science; Political science; Engineering; Electrical engineering","score_opus":0.01959961268315938,"score_gpt":0.19223138875331203,"score_spread":0.17263177607015265,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285007881","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8071346,0.0023176717,0.00061147765,0.11368527,0.017233146,0.000982597,0.0006705034,0.0002337033,0.057131026],"genre_scores_gemma":[0.9666174,0.000038571827,0.00008819278,0.00472367,0.0042968704,0.00007014576,0.00014328049,0.000085810025,0.023936048],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978172,0.00003910359,0.00046482138,0.0003773258,0.00022141794,0.001080099],"domain_scores_gemma":[0.99830943,0.000027238002,0.00063783873,0.0003502311,0.00023726739,0.00043801268],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008079431,0.00026197272,0.00028404137,0.0011133824,0.0018555005,0.000465046,0.0006808132,0.00005212967,0.006090553],"category_scores_gemma":[0.0002567843,0.0003075687,0.00015391181,0.0012215815,0.00005123682,0.0007296843,0.00012990301,0.0009939187,0.00027299894],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019190516,0.000042380456,0.021560917,0.00010293336,0.000037610775,0.0010774859,0.000331837,0.0013186595,0.00014866481,0.015416699,0.90814036,0.05180328],"study_design_scores_gemma":[0.00037523895,0.000014025108,0.005745042,0.000052741612,0.000033041946,0.0003131231,0.00053020334,0.0016082531,0.0000040948485,0.0035217535,0.9873889,0.00041355414],"about_ca_topic_score_codex":0.15807945,"about_ca_topic_score_gemma":0.806093,"teacher_disagreement_score":0.64801353,"about_ca_system_score_codex":0.0014244596,"about_ca_system_score_gemma":0.00044785772,"threshold_uncertainty_score":0.99993765},"labels":[],"label_agreement":null},{"id":"W4285009199","doi":"10.32721/ctj.2022.70.2.plekhanova","title":"Taxes Through the Reciprocity Lens","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Indirect tax; Public economics; Economics; Law and economics; Distributive justice; Tax reform; Reciprocity (cultural anthropology); Public good; Distributive property; Value-added tax; Direct tax; Ad valorem tax; Taxpayer; Tax avoidance; Tax credit; Economic Justice; Microeconomics; Sociology; Macroeconomics","score_opus":0.02864555248526308,"score_gpt":0.1839063599692309,"score_spread":0.15526080748396784,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285009199","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4772381,0.0011032174,0.00038996196,0.3991269,0.006831674,0.0008891858,0.00062792515,0.00013760966,0.11365545],"genre_scores_gemma":[0.9237424,0.000032173753,0.00010492264,0.024623843,0.0033532921,0.00008178596,0.00006640876,0.000064622174,0.047930565],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99810153,0.000056030123,0.0003930569,0.0003157628,0.00021235761,0.0009212723],"domain_scores_gemma":[0.99854606,0.000047872978,0.00059128477,0.00041542455,0.00023197902,0.00016736316],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007766607,0.0002317766,0.00023573705,0.00033479146,0.0030331505,0.00045217646,0.0008552663,0.000058418787,0.005181538],"category_scores_gemma":[0.00030612055,0.00020767451,0.00015378415,0.0011134796,0.00010156395,0.00093752454,0.00013443902,0.0009625528,0.00017501065],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00001682388,0.00002357805,0.0062288092,0.000037486865,0.000044071323,0.0005278334,0.00082188094,0.0013369558,0.00006271213,0.023357568,0.96020925,0.007333001],"study_design_scores_gemma":[0.00027419333,0.00001444921,0.0040581794,0.000019200374,0.00003329631,0.00030393983,0.0016992985,0.00049406226,0.0000046007253,0.0096493615,0.98314977,0.0002996545],"about_ca_topic_score_codex":0.38681853,"about_ca_topic_score_gemma":0.94582397,"teacher_disagreement_score":0.55900544,"about_ca_system_score_codex":0.00085862976,"about_ca_system_score_gemma":0.00037901173,"threshold_uncertainty_score":0.9982648},"labels":[],"label_agreement":null},{"id":"W4285009212","doi":"10.32721/ctj.2022.70.2.pf.caines","title":"Policy Forum: Some Technology for Tax Lawyers","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Artificial Intelligence in Law","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Work (physics); Value (mathematics); Tax law; Income tax; Law and economics; Tax reform; Political science; Public relations; Economics; Public economics; Engineering; Computer science; History; Mechanical engineering","score_opus":0.02665632389881787,"score_gpt":0.282874343618161,"score_spread":0.2562180197193431,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285009212","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10029415,0.0008556158,0.0006900012,0.8657716,0.0062626544,0.0016519806,0.0023425992,0.0001690825,0.021962307],"genre_scores_gemma":[0.90923893,0.00012383447,0.0009213654,0.005089853,0.0035163884,0.0004199303,0.000036946953,0.000115249415,0.08053752],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9959658,0.00021754547,0.0005564873,0.00045071522,0.00026668044,0.0025427733],"domain_scores_gemma":[0.99620074,0.0001870033,0.00033243248,0.00043614072,0.0003265973,0.0025170562],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001498944,0.00025200815,0.00037256247,0.0016406442,0.0059381435,0.00018662172,0.0015325611,0.00027223636,0.0017139438],"category_scores_gemma":[0.0018650175,0.00031996818,0.00024055307,0.0016835523,0.00068715855,0.00039982243,0.00009592901,0.0009806866,0.000052007763],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000022428325,0.000032388158,0.0016765535,0.000014598337,0.00007627609,0.0005683262,0.00879288,0.0007446125,0.00011098497,0.67055774,0.2795317,0.037871547],"study_design_scores_gemma":[0.00013435744,0.00015238913,0.000026181848,0.0000158251,0.000021495476,0.0002759286,0.023753963,0.00011112822,0.000068861635,0.13909285,0.8360015,0.00034550705],"about_ca_topic_score_codex":0.70522445,"about_ca_topic_score_gemma":0.9925799,"teacher_disagreement_score":0.8606818,"about_ca_system_score_codex":0.006542247,"about_ca_system_score_gemma":0.0051204395,"threshold_uncertainty_score":0.99992526},"labels":[],"label_agreement":null},{"id":"W4285010111","doi":"10.32721/ctj.2022.70.2.ptp","title":"Personal Tax Planning: What Is at Stake for US Beneficiaries of Canadian Estates","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Estate; Estate planning; Business; Deferral; Perspective (graphical); Face (sociological concept); Finance; Double taxation; Public economics; Tax avoidance; Economics","score_opus":0.03162628386404748,"score_gpt":0.1965495186913383,"score_spread":0.16492323482729082,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285010111","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.93240905,0.0015233506,0.000030366587,0.05829025,0.0021311461,0.0005287228,0.0024187726,0.000025599245,0.002642718],"genre_scores_gemma":[0.96984863,0.00007531915,0.0001438423,0.008244984,0.0011863325,0.00009185841,0.0004656536,0.0000961996,0.0198472],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974926,0.000024683455,0.0005563865,0.00040997242,0.00022953877,0.0012868096],"domain_scores_gemma":[0.9977133,0.00006906966,0.000800369,0.00027753384,0.00046895444,0.0006707626],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006357247,0.0003168121,0.00041166687,0.0023109813,0.002146627,0.0005630798,0.0005756941,0.00010205877,0.0043472224],"category_scores_gemma":[0.00018362877,0.0003764133,0.00020883571,0.0012913495,0.00008838281,0.0010388279,0.0000783071,0.0004640172,0.000027744578],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00014583785,0.000046994795,0.07825889,0.00038011922,0.00020391357,0.0010525256,0.0059159584,0.005704232,0.00027330028,0.005470184,0.8884915,0.014056541],"study_design_scores_gemma":[0.00058201223,0.00004942241,0.0070011183,0.00010602738,0.000065656495,0.00017814075,0.0065605068,0.003848694,0.00003712152,0.0013667841,0.9797226,0.00048187395],"about_ca_topic_score_codex":0.8840473,"about_ca_topic_score_gemma":0.9983988,"teacher_disagreement_score":0.11435142,"about_ca_system_score_codex":0.001808365,"about_ca_system_score_gemma":0.0012013227,"threshold_uncertainty_score":0.99986875},"labels":[],"label_agreement":null},{"id":"W4285012963","doi":"10.32721/ctj.2022.70.2.pfp","title":"Planification fiscale personnelle : Les enjeux pour les bénéficiaires américains de successions canadiennes","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.028855680983467556,"score_gpt":0.215631746354496,"score_spread":0.18677606537102845,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285012963","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.29043752,0.022560542,0.00057833723,0.6379942,0.0077312756,0.00086605985,0.0024352407,0.00016021851,0.037236568],"genre_scores_gemma":[0.7869036,0.00028297974,0.0003673142,0.0019986266,0.004631213,0.00009295006,0.00033512258,0.00015190241,0.20523626],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99496716,0.00032519014,0.0009530169,0.00078092,0.00036886442,0.0026048385],"domain_scores_gemma":[0.99593675,0.00019354874,0.0010702638,0.00060392334,0.0007304938,0.0014649996],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0013832302,0.00066828827,0.0006529335,0.0018189204,0.006236462,0.0009896948,0.0013745297,0.00037519948,0.026324416],"category_scores_gemma":[0.0012933107,0.0008126598,0.0003928895,0.0015606843,0.00027157806,0.0012076721,0.00019856404,0.0020570778,0.00021322981],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000033022257,0.00015818658,0.05425059,0.00037418338,0.0001618353,0.0019810507,0.0055347956,0.002631279,0.0001302478,0.023267973,0.892511,0.018965812],"study_design_scores_gemma":[0.0006080506,0.000064467975,0.023835745,0.00033974406,0.00024021747,0.00096923154,0.03796031,0.0051655844,0.000012541618,0.0019302053,0.9279304,0.00094346254],"about_ca_topic_score_codex":0.9634423,"about_ca_topic_score_gemma":0.9964198,"teacher_disagreement_score":0.63599557,"about_ca_system_score_codex":0.0044444627,"about_ca_system_score_gemma":0.0020146621,"threshold_uncertainty_score":0.99943244},"labels":[],"label_agreement":null},{"id":"W4308067503","doi":"10.32721/ctj.2022.70.3.pf.robson","title":"Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Unit (ring theory); Extant taxon; Bond; Revenue; Agency (philosophy); Fiscal year; Business; Payment; Public economics; Demographic economics; Finance; Economics; Psychology","score_opus":0.011806199104102851,"score_gpt":0.24896665332620166,"score_spread":0.2371604542220988,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308067503","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.23531426,0.00023932077,0.00016759064,0.744414,0.0042541404,0.0015160159,0.007000316,0.00003000423,0.007064365],"genre_scores_gemma":[0.88864183,0.00006650501,0.00007485074,0.032387115,0.0035434326,0.0002820747,0.00003617273,0.00008900562,0.07487902],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.995492,0.00023770424,0.0005414906,0.00050009566,0.00046838017,0.0027603237],"domain_scores_gemma":[0.994444,0.00037171386,0.00039113115,0.00046247127,0.00021722281,0.004113452],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0014650301,0.00032527524,0.00041211225,0.0006780263,0.008280343,0.0005675025,0.0021802892,0.00012718761,0.0004945459],"category_scores_gemma":[0.001926305,0.00030349058,0.00021454974,0.0016117919,0.00015825096,0.00039619126,0.00015903098,0.0012383775,0.0000056078034],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000027189635,0.000008515151,0.006059554,0.00003673025,0.00007702196,0.00036673248,0.014667517,0.008684845,0.000009012644,0.0053465697,0.95520467,0.009511619],"study_design_scores_gemma":[0.00033765764,0.00005963636,0.005765814,0.00005509176,0.000023852992,0.000108438486,0.012438531,0.0002325105,0.000011552731,0.0013458837,0.9791426,0.00047845332],"about_ca_topic_score_codex":0.9997285,"about_ca_topic_score_gemma":0.9999978,"teacher_disagreement_score":0.7120269,"about_ca_system_score_codex":0.012202449,"about_ca_system_score_gemma":0.019844227,"threshold_uncertainty_score":0.9999417},"labels":[],"label_agreement":null},{"id":"W4308067514","doi":"10.32721/ctj.2022.70.3.pf.neill.schwartz","title":"Policy Forum: Five Reasons To Be Skeptical About the Repayment of Canada's Student Loans Through the Tax System","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Skepticism; Public economics; Tax credit; Economics; Business; Tax policy; Tax reform; Income tax; Actuarial science; Finance","score_opus":0.015826345541744932,"score_gpt":0.25607281261576237,"score_spread":0.24024646707401742,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308067514","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.08601504,0.00045254757,0.000018418223,0.8791379,0.0015384161,0.000995494,0.008636537,0.000014913159,0.023190768],"genre_scores_gemma":[0.8850335,0.00005987657,0.000040634663,0.031918965,0.0014180235,0.00018781626,0.0000110556975,0.000049717186,0.08128044],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99504226,0.00070697727,0.00069474237,0.0004290504,0.0008593761,0.0022675719],"domain_scores_gemma":[0.99494654,0.00035446763,0.0004943416,0.0008644559,0.00027802587,0.0030621921],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0016954432,0.00030101385,0.00045003195,0.00023841494,0.0055500907,0.0001835632,0.0022145663,0.00010802998,0.00049011974],"category_scores_gemma":[0.0011606377,0.0002484516,0.00024551028,0.0015004145,0.00037255322,0.00013654257,0.00016904798,0.001010084,0.0000051616207],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000012989326,0.000013603466,0.00043217253,0.000015169941,0.00009905201,0.00046968163,0.042504005,0.0010835599,0.0000023535467,0.117685445,0.8370428,0.00063919],"study_design_scores_gemma":[0.00021713496,0.00009491891,0.0051632505,0.00007298312,0.000053123193,0.00041240692,0.07013328,0.000028714487,0.000004718522,0.00058947166,0.9229344,0.00029556765],"about_ca_topic_score_codex":0.9997081,"about_ca_topic_score_gemma":0.999995,"teacher_disagreement_score":0.8472189,"about_ca_system_score_codex":0.01706226,"about_ca_system_score_gemma":0.020601774,"threshold_uncertainty_score":0.9999968},"labels":[],"label_agreement":null},{"id":"W4308067518","doi":"10.32721/ctj.2022.70.3.wood","title":"Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Carbon neutrality; Tax reform; Revenue; Public economics; Indirect tax; Ad valorem tax; Value-added tax; Economics; Carbon tax; Direct tax; Tax credit; Double taxation; Business; Finance; Greenhouse gas","score_opus":0.04982009209528826,"score_gpt":0.2384899682626212,"score_spread":0.18866987616733294,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308067518","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.79994375,0.0009438867,0.0000019478407,0.17459214,0.0010690205,0.00028254316,0.004444466,0.000004855139,0.018717397],"genre_scores_gemma":[0.9907729,0.00005139277,0.000048543854,0.0066601275,0.0003663407,0.000103124556,0.000054605694,0.00003802938,0.0019049385],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9970609,0.00016395199,0.00089441414,0.00054747943,0.000047602345,0.0012856629],"domain_scores_gemma":[0.9973394,0.00014345488,0.00071845757,0.0005463326,0.000035823927,0.0012165024],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001646725,0.00022879768,0.00042586535,0.00088380114,0.0007698775,0.00020982935,0.00083856116,0.00016840103,0.00071560626],"category_scores_gemma":[0.0007965255,0.00028493762,0.00011316157,0.0008675633,0.00009531289,0.00041942188,0.00005557804,0.0013928832,0.000042788455],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002969135,0.000046459252,0.8769782,0.000013365068,0.00006293416,0.00091675716,0.051893543,0.0013756217,0.000005466646,0.027039854,0.040554523,0.0010835895],"study_design_scores_gemma":[0.0006752401,0.000050996412,0.5741276,0.00004058085,0.000009861232,0.00023810218,0.0042015,0.0020446896,0.000006725358,0.05388011,0.3642026,0.0005219537],"about_ca_topic_score_codex":0.9974622,"about_ca_topic_score_gemma":0.9998369,"teacher_disagreement_score":0.32364807,"about_ca_system_score_codex":0.007814659,"about_ca_system_score_gemma":0.0010836131,"threshold_uncertainty_score":0.9999603},"labels":[],"label_agreement":null},{"id":"W4308067526","doi":"10.32721/ctj.2022.70.3.fon","title":"Finances of the Nation: The Impact of COVID-19 on Provincial and Local Government Finances","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Revenue; Coronavirus disease 2019 (COVID-19); Consumption (sociology); Tax revenue; Government revenue; Government (linguistics); Economics; 2019-20 coronavirus outbreak; Business; Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); Economic policy; Development economics; Public economics; Finance; Medicine","score_opus":0.02803141879055059,"score_gpt":0.20199691540824152,"score_spread":0.17396549661769092,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308067526","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94466436,0.0011652724,0.000051799638,0.036344245,0.00076718495,0.0003239476,0.005506153,0.0000031521934,0.011173897],"genre_scores_gemma":[0.9971764,0.00004599894,0.0000102015465,0.00073518406,0.00020993105,0.000026966985,0.000004311818,0.000015686312,0.0017753249],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99855477,0.000062048144,0.0006107497,0.00024569914,0.000058473146,0.00046827993],"domain_scores_gemma":[0.9982639,0.0001171588,0.0007938612,0.00031736266,0.000022925055,0.0004848088],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009183541,0.00015822472,0.00036017,0.0001607731,0.00074183836,0.000035305475,0.0005996734,0.0000644667,0.00040949398],"category_scores_gemma":[0.00041805778,0.00012525012,0.00021731661,0.00030445278,0.00028527036,0.000106293795,0.00007773605,0.00043413657,0.000003511984],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0002442462,0.00019230283,0.2914365,0.0002430122,0.0004448158,0.00010494464,0.013165696,0.04410119,0.00001562917,0.3374338,0.29964477,0.012973122],"study_design_scores_gemma":[0.0017337265,0.0013119326,0.36231828,0.000067467394,0.000034654662,0.0006462706,0.0027377242,0.005846829,0.00006329068,0.15849695,0.46604693,0.00069594476],"about_ca_topic_score_codex":0.27143684,"about_ca_topic_score_gemma":0.532899,"teacher_disagreement_score":0.26146218,"about_ca_system_score_codex":0.0026486807,"about_ca_system_score_gemma":0.00070492295,"threshold_uncertainty_score":0.7334147},"labels":[],"label_agreement":null},{"id":"W4308076755","doi":"10.32721/ctj.2022.70.3.pf.neill.snoddon","title":"Policy Forum: Tax Expenditures—Lessons from the Elimination of Ontario's Tuition and Education Tax Credits","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Scrutiny; Public economics; Economics; Value-added tax; Direct tax; Tax reform; Indirect tax; Changeover; Earned income tax credit; Audit; Ad valorem tax; State income tax; Accounting; Political science; Law; Engineering","score_opus":0.016352233752725043,"score_gpt":0.25422447005792104,"score_spread":0.237872236305196,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308076755","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.40899348,0.0010469675,0.000025994696,0.56898946,0.0021138643,0.0005490727,0.008824651,0.000011754359,0.00944472],"genre_scores_gemma":[0.9325036,0.00013791915,0.00007664118,0.0055936123,0.0021728438,0.000082170096,0.00013390166,0.000028652976,0.059270695],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978236,0.0003049567,0.0003794026,0.00029947556,0.0003073871,0.00088518986],"domain_scores_gemma":[0.9973453,0.00017677443,0.0004921346,0.0003158989,0.00015882119,0.0015110231],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00072796486,0.0001833729,0.00024133564,0.0004133632,0.002602962,0.00016106211,0.0006304013,0.00013323952,0.0014489774],"category_scores_gemma":[0.0006476892,0.00019885483,0.000110911096,0.00048228836,0.00025847426,0.00035033372,0.00004880193,0.0006949514,0.000003872023],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000015488637,0.000028035109,0.0032726622,0.0000084956955,0.00004275595,0.000053452724,0.048380606,0.000065775115,0.000046400964,0.052333172,0.8701075,0.025645655],"study_design_scores_gemma":[0.0002428045,0.000056910245,0.054918204,0.000056505676,0.000037104644,0.00012236164,0.009988256,0.000013891886,0.000017278664,0.016763978,0.9175545,0.00022821719],"about_ca_topic_score_codex":0.9987822,"about_ca_topic_score_gemma":0.9999658,"teacher_disagreement_score":0.56339586,"about_ca_system_score_codex":0.007844183,"about_ca_system_score_gemma":0.015111799,"threshold_uncertainty_score":0.99946386},"labels":[],"label_agreement":null},{"id":"W4308076761","doi":"10.32721/ctj.2022.70.3.pfp","title":"Planification fiscale personnelle : Aspects fiscaux dont un non-juriste doit tenir compte dans l'examen d'un testament","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Aging, Elder Care, and Social Issues","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Humanities; Philosophy; Political science; New Testament; Theology","score_opus":0.019620888082788675,"score_gpt":0.2491016949587081,"score_spread":0.22948080687591943,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308076761","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6253505,0.014014139,0.0013552587,0.28059748,0.017800769,0.0034040546,0.009760166,0.00015948359,0.04755816],"genre_scores_gemma":[0.7454949,0.0008807565,0.0008740773,0.0054449635,0.0046561924,0.000378885,0.00068879995,0.0003111877,0.24127021],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98974425,0.0021435525,0.0018600138,0.0012653595,0.0007003257,0.004286523],"domain_scores_gemma":[0.98963326,0.0005651029,0.0014835676,0.001244673,0.0005727018,0.0065006954],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002675483,0.0009923762,0.001361182,0.0009461334,0.010919424,0.00027363084,0.0016932645,0.0008214938,0.009853845],"category_scores_gemma":[0.0003672041,0.0012212726,0.00059783424,0.0012764218,0.00046639008,0.00044116765,0.00032982798,0.0056278645,0.0002908537],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00009064649,0.00036030414,0.025777876,0.0006815845,0.0007189319,0.00753695,0.3605948,0.00064495706,0.00019547646,0.0027388656,0.58614445,0.014515162],"study_design_scores_gemma":[0.0024910804,0.00075776136,0.031145392,0.0009233014,0.00059325405,0.0017537641,0.27379143,0.0013486857,0.00006451348,0.006446821,0.6789325,0.001751489],"about_ca_topic_score_codex":0.65114754,"about_ca_topic_score_gemma":0.96417165,"teacher_disagreement_score":0.3130241,"about_ca_system_score_codex":0.016748179,"about_ca_system_score_gemma":0.0043885815,"threshold_uncertainty_score":0.99902374},"labels":[],"label_agreement":null},{"id":"W4308076801","doi":"10.32721/ctj.2022.70.3.taylor","title":"Duha Printers Revisited: Issues Regarding Corporate Control","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Insolvency and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Supreme court; Control (management); Corporation; Law; Scope (computer science); Test (biology); Political science; Law and economics; Business; Economics; Management; Computer science","score_opus":0.020109630365400054,"score_gpt":0.17828948064582736,"score_spread":0.1581798502804273,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308076801","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.735637,0.0060271923,0.00094008725,0.19457272,0.011197147,0.001686966,0.0014678971,0.00028101308,0.048189964],"genre_scores_gemma":[0.9613296,0.000054406013,0.00011082793,0.008345595,0.0031628623,0.000056976005,0.00007771716,0.00009303754,0.026769003],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973121,0.0000626522,0.00062193896,0.0004950999,0.0002662567,0.0012419507],"domain_scores_gemma":[0.9975283,0.000039858493,0.0012152318,0.00049255794,0.00032567675,0.00039833618],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011895405,0.00035025008,0.00048838626,0.00080771657,0.0015907078,0.0005253872,0.0008986593,0.00008913313,0.002867665],"category_scores_gemma":[0.00034962135,0.000398547,0.00023824866,0.0010753901,0.00008011325,0.0009897505,0.00012843398,0.001031242,0.00011258815],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012323367,0.00004442093,0.055884015,0.00018956928,0.00017773385,0.0065352675,0.00033964508,0.0024244552,0.00024354763,0.018256648,0.9050131,0.010768364],"study_design_scores_gemma":[0.0008549873,0.0000374494,0.0066849478,0.00013219309,0.00008040396,0.0006001014,0.00046445985,0.0016372201,0.000004658712,0.004608654,0.98436195,0.00053297123],"about_ca_topic_score_codex":0.19236839,"about_ca_topic_score_gemma":0.6911193,"teacher_disagreement_score":0.49875093,"about_ca_system_score_codex":0.0013731859,"about_ca_system_score_gemma":0.000352499,"threshold_uncertainty_score":0.99984664},"labels":[],"label_agreement":null},{"id":"W4308077846","doi":"10.32721/ctj.2022.70.3.ptp","title":"Personal Tax Planning: Reviewing a Will—Tax Considerations for Non-Legal Advisers","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Business; Estate planning; Accounting; Tax reform; Estate; Perspective (graphical); Estate tax; Law and economics; Tax avoidance; Finance; Double taxation; Public economics; Economics; Computer science","score_opus":0.042064240589997755,"score_gpt":0.2767684388159865,"score_spread":0.23470419822598876,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308077846","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.1716608,0.0027417075,0.0021476292,0.7466886,0.004656337,0.004168976,0.011218806,0.00012914569,0.05658802],"genre_scores_gemma":[0.9351153,0.000076445336,0.0015734206,0.0038697743,0.0018871711,0.0005416107,0.00008567747,0.00006125433,0.056789394],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.997267,0.00020234052,0.0005032564,0.00041413357,0.0002558373,0.0013574352],"domain_scores_gemma":[0.99638665,0.00029614908,0.0003187801,0.00026931422,0.00029243142,0.0024366959],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0015058133,0.00022610257,0.00035069638,0.00035366623,0.0077803712,0.00039577857,0.00053135573,0.000110777444,0.002362738],"category_scores_gemma":[0.0009622187,0.00027294736,0.00027579602,0.0005746312,0.00019201284,0.00042385995,0.00005136854,0.000846972,0.00001424874],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012882307,0.000038020487,0.0017839294,0.000051520878,0.000108937435,0.0004832435,0.03207141,0.0011824886,0.00007649745,0.039579652,0.92211807,0.0024933708],"study_design_scores_gemma":[0.00036609804,0.00007167413,0.0005150002,0.00006400897,0.00006216722,0.00035998083,0.010579343,0.0007573507,0.0000026602077,0.0026432523,0.9842193,0.00035913166],"about_ca_topic_score_codex":0.32890603,"about_ca_topic_score_gemma":0.9286395,"teacher_disagreement_score":0.76345444,"about_ca_system_score_codex":0.0028959732,"about_ca_system_score_gemma":0.0042807073,"threshold_uncertainty_score":0.9999723},"labels":[],"label_agreement":null},{"id":"W4320151242","doi":"10.32721/ctj.2022.70.4.ctr","title":"Current Tax Reading","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Reading (process); Current (fluid); Economics; Political science; Engineering; Electrical engineering; Law","score_opus":0.01959961268315938,"score_gpt":0.19223138875331203,"score_spread":0.17263177607015265,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151242","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8071346,0.0023176717,0.00061147765,0.11368527,0.017233146,0.000982597,0.0006705034,0.0002337033,0.057131026],"genre_scores_gemma":[0.9666174,0.000038571827,0.00008819278,0.00472367,0.0042968704,0.00007014576,0.00014328049,0.000085810025,0.023936048],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978172,0.00003910359,0.00046482138,0.0003773258,0.00022141794,0.001080099],"domain_scores_gemma":[0.99830943,0.000027238002,0.00063783873,0.0003502311,0.00023726739,0.00043801268],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008079431,0.00026197272,0.00028404137,0.0011133824,0.0018555005,0.000465046,0.0006808132,0.00005212967,0.006090553],"category_scores_gemma":[0.0002567843,0.0003075687,0.00015391181,0.0012215815,0.00005123682,0.0007296843,0.00012990301,0.0009939187,0.00027299894],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019190516,0.000042380456,0.021560917,0.00010293336,0.000037610775,0.0010774859,0.000331837,0.0013186595,0.00014866481,0.015416699,0.90814036,0.05180328],"study_design_scores_gemma":[0.00037523895,0.000014025108,0.005745042,0.000052741612,0.000033041946,0.0003131231,0.00053020334,0.0016082531,0.0000040948485,0.0035217535,0.9873889,0.00041355414],"about_ca_topic_score_codex":0.15807945,"about_ca_topic_score_gemma":0.806093,"teacher_disagreement_score":0.64801353,"about_ca_system_score_codex":0.0014244596,"about_ca_system_score_gemma":0.00044785772,"threshold_uncertainty_score":0.99993765},"labels":[],"label_agreement":null},{"id":"W4320151244","doi":"10.32721/ctj.2022.70.4.itp","title":"International Tax Planning: Excluded Property Revisited","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Property (philosophy); Context (archaeology); Law and economics; Business; Tax planning; Property tax; Tangible property; Property law; Public economics; Economics; Double taxation; Tax avoidance; Tax reform; Finance; History","score_opus":0.027856909496150953,"score_gpt":0.2027140204739562,"score_spread":0.17485711097780526,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151244","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4031472,0.0007498887,0.00055228977,0.2821511,0.012211252,0.0013385286,0.0009297718,0.00028979484,0.2986302],"genre_scores_gemma":[0.878227,0.000015426369,0.00017513928,0.010233204,0.004237537,0.000074079755,0.00035176746,0.00008247937,0.10660335],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980106,0.000040829076,0.00048680493,0.00038553102,0.00026651516,0.0008097458],"domain_scores_gemma":[0.9983037,0.00002159136,0.0006624057,0.00031701068,0.00034997115,0.00034532073],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007327483,0.00025354297,0.00027460803,0.0010598806,0.0012970906,0.0005582121,0.00089574844,0.000066899294,0.010270436],"category_scores_gemma":[0.0003563477,0.00024000609,0.00013532996,0.0009578941,0.000050884,0.00079344737,0.00015580434,0.0008042641,0.00016699548],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004190298,0.000035541314,0.020736484,0.000051842962,0.000066862965,0.001674312,0.00033308435,0.0015648264,0.00027434237,0.002384459,0.9630939,0.009742496],"study_design_scores_gemma":[0.0005363608,0.000017246919,0.006189483,0.00005714988,0.000029199042,0.00043286115,0.000614871,0.0034255816,0.0000045063375,0.0008976199,0.98741496,0.00038013642],"about_ca_topic_score_codex":0.09931566,"about_ca_topic_score_gemma":0.37755486,"teacher_disagreement_score":0.47507983,"about_ca_system_score_codex":0.0011895321,"about_ca_system_score_gemma":0.0003332913,"threshold_uncertainty_score":0.9976303},"labels":[],"label_agreement":null},{"id":"W4320151248","doi":"10.32721/ctj.2022.70.4.pf.fwoolley","title":"Policy Forum: Who Needs Property Tax Deferral?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Deferral; Property tax; Tax deferral; Equity (law); Business; Public economics; Property (philosophy); Economics; Tax reform; Finance; State income tax; Political science; Gross income","score_opus":0.021058839019310174,"score_gpt":0.23606577993048455,"score_spread":0.2150069409111744,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151248","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.048359912,0.00078623375,0.000031828386,0.8268213,0.0022637553,0.000794514,0.0058013266,0.00006349806,0.11507758],"genre_scores_gemma":[0.45372528,0.00018723535,0.00006226216,0.020564772,0.0027333393,0.00009982555,0.000026480593,0.00008365433,0.52251714],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9949795,0.00048274864,0.0005592804,0.00043484516,0.0004654766,0.0030781706],"domain_scores_gemma":[0.99261624,0.00008176974,0.00038982832,0.0005599058,0.00022262394,0.006129623],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012719688,0.0003518499,0.00046989782,0.0015361211,0.005647844,0.0003704925,0.0015401718,0.00021303578,0.0038398684],"category_scores_gemma":[0.0011314516,0.00036560255,0.0003037865,0.0026042694,0.00048783448,0.00049832615,0.00010433515,0.0014132714,0.00007159345],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000136726,0.0000152122275,0.0017987146,0.000012420608,0.00004762059,0.0007322843,0.01640652,0.00020982868,0.00000966282,0.042437304,0.9274071,0.01090965],"study_design_scores_gemma":[0.0004003941,0.000112142734,0.001706699,0.000042049887,0.000026328362,0.00077719794,0.008027233,0.00005829587,0.0000041389576,0.006189116,0.9820972,0.0005591791],"about_ca_topic_score_codex":0.9910164,"about_ca_topic_score_gemma":0.99946606,"teacher_disagreement_score":0.8062566,"about_ca_system_score_codex":0.010181934,"about_ca_system_score_gemma":0.011710103,"threshold_uncertainty_score":0.9998796},"labels":[],"label_agreement":null},{"id":"W4320151260","doi":"10.32721/ctj.2022.70.4.plekhanova","title":"The Legitimizing Effects of the OECD's Fairness-Based Narratives","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Base erosion and profit shifting; Legitimacy; Narrative; Facilitator; Law and economics; Political science; Collective action; Economics; Sociology; International taxation; Law; Tax reform","score_opus":0.007553580857923538,"score_gpt":0.16057708215927963,"score_spread":0.15302350130135609,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151260","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8210835,0.0010723083,0.00033282881,0.15720478,0.006795167,0.0010203875,0.00009214394,0.00004974664,0.012349151],"genre_scores_gemma":[0.98896134,0.0000050497983,0.00003210064,0.0032531423,0.00075276865,0.00006598779,0.00001051323,0.000036527857,0.006882543],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984584,0.00009604462,0.00036562377,0.00021174569,0.00021328343,0.0006549283],"domain_scores_gemma":[0.99831533,0.0001425354,0.0007878471,0.00039926128,0.00020535119,0.00014968803],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.000694116,0.00019322227,0.00021418724,0.00030052647,0.003083998,0.00029997202,0.000899424,0.000042564483,0.0005369425],"category_scores_gemma":[0.00032787095,0.00014297615,0.0001807079,0.00072899926,0.0001621625,0.0003264825,0.000100727935,0.0006209877,0.000016672273],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001569999,0.0001690891,0.05834465,0.0009905129,0.00031157356,0.0013332228,0.005358813,0.028164456,0.0033885716,0.068897024,0.78612983,0.04675528],"study_design_scores_gemma":[0.00065230584,0.000025547133,0.012710618,0.00010433251,0.0000398912,0.00006925693,0.0029369944,0.0019241745,0.00013789018,0.0047889813,0.97629726,0.00031277092],"about_ca_topic_score_codex":0.053581994,"about_ca_topic_score_gemma":0.76382697,"teacher_disagreement_score":0.71024495,"about_ca_system_score_codex":0.00051614945,"about_ca_system_score_gemma":0.000546049,"threshold_uncertainty_score":0.9982138},"labels":[],"label_agreement":null},{"id":"W4320151281","doi":"10.32721/ctj.2022.70.4.pf.kershaw","title":"Policy Forum: Revisiting the Principal Residence Exemption and Public Support for Reducing the Home Ownership Tax Shelter","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing, Finance, and Neoliberalism","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Residence; Public economics; Incentive; Principal (computer security); Politics; Tax exemption; Economics; Tax policy; Capital (architecture); Capital gains tax; Public policy; Business; Tax reform; International taxation; Political science; Demographic economics; Economic growth; Market economy; Law; Geography","score_opus":0.03717224049138006,"score_gpt":0.21653948167322087,"score_spread":0.17936724118184083,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151281","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6264817,0.0028113434,0.00050455425,0.35812336,0.0017205332,0.0009138182,0.0019059482,0.000028279588,0.0075104176],"genre_scores_gemma":[0.9717332,0.00030902956,0.000217572,0.003808021,0.001977829,0.00015744976,0.00003754904,0.000070618305,0.021688698],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970689,0.00010056417,0.00077885675,0.0005052648,0.0000674642,0.001478992],"domain_scores_gemma":[0.9975949,0.00015560728,0.000721534,0.00056057016,0.00009515254,0.0008722459],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.002562868,0.0002507631,0.00040688898,0.0006831388,0.0029198725,0.00046734558,0.00078988774,0.000106480846,0.00041994525],"category_scores_gemma":[0.0003595972,0.00022182941,0.00019238167,0.00065022754,0.00016401001,0.000403144,0.00011142163,0.00083235226,0.000014827835],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010061297,0.000043414464,0.07344971,0.00032496217,0.0003112441,0.0006624824,0.029386904,0.0014958022,0.0000807767,0.5882756,0.22417277,0.08169569],"study_design_scores_gemma":[0.00048559133,0.00012203045,0.014626162,0.00005817853,0.000019291232,0.0015539322,0.0018763196,0.0011306655,0.0000045723064,0.009970288,0.96971375,0.00043919703],"about_ca_topic_score_codex":0.16350628,"about_ca_topic_score_gemma":0.4915923,"teacher_disagreement_score":0.74554104,"about_ca_system_score_codex":0.0016216092,"about_ca_system_score_gemma":0.00065229123,"threshold_uncertainty_score":0.9983782},"labels":[],"label_agreement":null},{"id":"W4320151285","doi":"10.32721/ctj.2022.70.4.pf.hwoolley","title":"Policy Forum: Reflections on the Greater Vancouver Real Estate Market—A No-Win Situation for Government Policy","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Government (linguistics); Real estate; Tax policy; Perspective (graphical); Public economics; Economics; Public policy; Residential real estate; Business; Economic policy; Finance; Economic growth; Tax reform","score_opus":0.025074574502124927,"score_gpt":0.26826257086217553,"score_spread":0.24318799636005062,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151285","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.034106113,0.00001993681,0.00006419874,0.6208041,0.002617681,0.0013499714,0.010616601,0.00003787563,0.33038357],"genre_scores_gemma":[0.43435502,0.000395352,0.00013494375,0.028497187,0.0061609247,0.0005004808,0.000028585606,0.00010664401,0.52982086],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9964137,0.0004129793,0.00042674202,0.00039926657,0.0004791082,0.0018681987],"domain_scores_gemma":[0.99654853,0.0003173862,0.00037809837,0.00045473548,0.00019480613,0.0021064456],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014395121,0.0002711316,0.0002647001,0.00048524575,0.005648089,0.00022733025,0.00077787274,0.00012791577,0.0016807346],"category_scores_gemma":[0.0017871453,0.00027111787,0.00025507633,0.0011069117,0.00020802,0.00024426356,0.00004720306,0.00070714933,0.000026131609],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000057730755,0.00001579931,0.00024043141,0.000007879702,0.000053065487,0.00008609957,0.010807046,0.0002514563,0.000016134103,0.028075682,0.9525202,0.007868489],"study_design_scores_gemma":[0.00040324798,0.00019528317,0.002407643,0.000025367326,0.000027058059,0.000068375666,0.0057219216,0.00011347519,0.0000068272248,0.0049176356,0.9857808,0.00033236924],"about_ca_topic_score_codex":0.9717935,"about_ca_topic_score_gemma":0.99955386,"teacher_disagreement_score":0.59230685,"about_ca_system_score_codex":0.01841652,"about_ca_system_score_gemma":0.0060145985,"threshold_uncertainty_score":0.9999741},"labels":[],"label_agreement":null},{"id":"W4320151292","doi":"10.32721/ctj.2022.70.4.pf.davidoff","title":"Policy Forum: The Prevalence of Low Income Tax Payments Among Owners of Expensive Homes in Vancouver and Toronto","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing Market and Economics","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Metropolitan area; Property tax; Demographic economics; Payment; Income tax; Income elasticity of demand; Labour economics; Economics; Value (mathematics); Business; Public economics; Geography; Tax reform; Finance; Statistics","score_opus":0.008841714206143748,"score_gpt":0.17858317434393955,"score_spread":0.1697414601377958,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151292","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98744655,0.0012946887,0.000008587487,0.0022206022,0.000835567,0.00026515636,0.0011540755,0.0000030381736,0.006771739],"genre_scores_gemma":[0.9934249,0.00093852537,0.00004969874,0.00022584113,0.000097511576,0.000027361762,0.0000055236574,0.000031995423,0.005198621],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9981178,0.000055382727,0.0008110552,0.00029195828,0.000036696132,0.00068709283],"domain_scores_gemma":[0.9982057,0.00007774189,0.00076548837,0.00036354281,0.000048186717,0.0005393023],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00084060983,0.00017774692,0.00050297246,0.00053814356,0.0002711142,0.00003705638,0.00051500474,0.00008090038,0.0007737219],"category_scores_gemma":[0.00021035457,0.00019078728,0.00011237418,0.00029758608,0.0001682898,0.00031829753,0.00010772448,0.00033107057,0.0000018215272],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000033295033,0.000033800203,0.9703431,0.00026337357,0.000089726236,0.000071400566,0.007954469,0.0010458283,0.0000074465497,0.0027933242,0.013192657,0.004171558],"study_design_scores_gemma":[0.0029172394,0.0005375743,0.86182284,0.00037572833,0.000048486898,0.00026400192,0.022611532,0.004580124,0.000046704376,0.023144746,0.0823348,0.0013162006],"about_ca_topic_score_codex":0.63886297,"about_ca_topic_score_gemma":0.9821292,"teacher_disagreement_score":0.34326628,"about_ca_system_score_codex":0.002302307,"about_ca_system_score_gemma":0.00030737702,"threshold_uncertainty_score":0.8471712},"labels":[],"label_agreement":null},{"id":"W4320151308","doi":"10.32721/ctj.2022.70.4.pf.editors","title":"Policy Forum: Editors' Introduction—Tax Policy Toward Housing","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing, Finance, and Neoliberalism","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax policy; Public economics; Political science; Economics; Law and economics; Public administration; Business; Tax reform","score_opus":0.017181164308474037,"score_gpt":0.197561979192145,"score_spread":0.18038081488367097,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151308","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2104787,0.0031094528,0.0011443815,0.68606144,0.03937387,0.0008146002,0.007482109,0.0001521981,0.051383264],"genre_scores_gemma":[0.87897325,0.00034983794,0.00055792654,0.005831602,0.06443723,0.00007713609,0.000116898635,0.0002065433,0.04944958],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99581385,0.00007919802,0.0010742124,0.0007593611,0.0000969771,0.0021764296],"domain_scores_gemma":[0.99619335,0.0000351635,0.0007858009,0.00070719066,0.00012144771,0.0021570665],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009125821,0.00041599874,0.0007460905,0.00311731,0.0019274531,0.0002979547,0.0008980749,0.00021316577,0.0019343055],"category_scores_gemma":[0.0002559399,0.0005792137,0.00034065137,0.0017680817,0.0001470293,0.0004966576,0.00013181401,0.0013330879,0.00017942519],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019178638,0.000048148722,0.0046105664,0.000038531325,0.00011291585,0.00054290344,0.0038320252,0.0016788271,0.00001983072,0.08869707,0.8943472,0.0060528414],"study_design_scores_gemma":[0.0005907967,0.00013780683,0.0017197242,0.000017592229,0.000012842855,0.0013805032,0.00064771174,0.0002545711,0.000013166366,0.01106194,0.9835106,0.00065272156],"about_ca_topic_score_codex":0.64160335,"about_ca_topic_score_gemma":0.6699338,"teacher_disagreement_score":0.68022984,"about_ca_system_score_codex":0.007299943,"about_ca_system_score_gemma":0.0018183478,"threshold_uncertainty_score":0.9996659},"labels":[],"label_agreement":null},{"id":"W4320151312","doi":"10.32721/ctj.2022.70.4.anderson","title":"Corporate Dividend Policy and Tax Avoidance","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Dividend policy; Dividend; Business; Tax avoidance; Dividend tax; Dividend payout ratio; Monetary economics; Free cash flow; Double taxation; Dividend yield; Cash flow; Finance; Economics; Tax reform; State income tax; Public economics; Gross income","score_opus":0.023518396257143574,"score_gpt":0.18573423557147029,"score_spread":0.1622158393143267,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320151312","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.85870403,0.0010254101,0.00017424926,0.116562165,0.0023337207,0.0004900952,0.00051529397,0.00009302239,0.02010202],"genre_scores_gemma":[0.94052166,0.000048167007,0.000096740136,0.009564059,0.0031501034,0.000047337755,0.00006845416,0.000070853894,0.046432648],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99779534,0.000051074454,0.00045510638,0.00042737045,0.00020836026,0.0010627463],"domain_scores_gemma":[0.99785924,0.00004394354,0.0009922355,0.00034510362,0.0002344378,0.00052501966],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.000809819,0.0002974398,0.00032770468,0.0012578184,0.001936623,0.000603432,0.00055744516,0.000070937735,0.0019495509],"category_scores_gemma":[0.0004794389,0.00034663314,0.00009939554,0.0014378277,0.000119609285,0.00087529287,0.00018108431,0.00079817354,0.000106091604],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007138012,0.00007198799,0.08711946,0.00028695026,0.0001234905,0.0038794437,0.0009334408,0.0021599042,0.0007333847,0.077253506,0.7823529,0.045014102],"study_design_scores_gemma":[0.0005812849,0.000026523112,0.023213455,0.00004750554,0.000033591437,0.0007034975,0.0005552882,0.0013657801,0.0000063078623,0.013531382,0.95942515,0.00051025976],"about_ca_topic_score_codex":0.31041723,"about_ca_topic_score_gemma":0.8851144,"teacher_disagreement_score":0.57469714,"about_ca_system_score_codex":0.0010509272,"about_ca_system_score_gemma":0.000676353,"threshold_uncertainty_score":0.99989855},"labels":[],"label_agreement":null},{"id":"W4320153483","doi":"10.32721/ctj.2022.70.4.ustd","title":"Selected US Tax Developments: Disclosure Requirements Aimed at Shell Companies","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; Transparency (behavior); Control (management); Affect (linguistics); Government (linguistics); Finance; Economics; Management","score_opus":0.01982222329179099,"score_gpt":0.18469313081617014,"score_spread":0.16487090752437916,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320153483","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9680357,0.0003389095,0.000040720643,0.016292466,0.002546725,0.00050539227,0.00035076644,0.00009470292,0.011794632],"genre_scores_gemma":[0.9339515,0.000019820283,0.0001560018,0.005048702,0.0011336328,0.00007854863,0.00047951328,0.0000923244,0.059039935],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99697125,0.00006936965,0.0006951646,0.0005143405,0.00036448255,0.0013854174],"domain_scores_gemma":[0.9976775,0.000030031497,0.00089707115,0.00038228824,0.0004986516,0.00051442604],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00067180826,0.0003961198,0.00042217592,0.0009900043,0.0026999428,0.00044775312,0.00084114197,0.000091422466,0.0070737437],"category_scores_gemma":[0.00027647626,0.00044897042,0.00012803011,0.0019150635,0.000083455416,0.00083844946,0.000259775,0.0007430737,0.00030946336],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000075396376,0.000076090226,0.19110131,0.00013077579,0.00018079291,0.0014166284,0.00062558387,0.0013599816,0.0009656568,0.0010418791,0.79941857,0.0036073637],"study_design_scores_gemma":[0.00089976325,0.000025656856,0.08039575,0.000060898208,0.000057266763,0.00029381659,0.0005643297,0.0008275686,0.000028050594,0.0004959735,0.9157275,0.0006234019],"about_ca_topic_score_codex":0.13853478,"about_ca_topic_score_gemma":0.93511087,"teacher_disagreement_score":0.7965761,"about_ca_system_score_codex":0.0032056905,"about_ca_system_score_gemma":0.00068776985,"threshold_uncertainty_score":0.9997962},"labels":[],"label_agreement":null},{"id":"W4320153526","doi":"10.32721/ctj.2022.70.4.fon","title":"Finances of the Nation: Mitigating the Economic Impacts of Population Aging on Growth and Public Revenues—Can the Tax Mix Help?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Revenue; Tax revenue; Consumption (sociology); Government revenue; Public economics; Economics; Population; Status quo; Government (linguistics); Business; Economic policy; Agricultural economics; Finance; Market economy","score_opus":0.017701788603740304,"score_gpt":0.21953103683892436,"score_spread":0.20182924823518406,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4320153526","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7443546,0.00045872698,4.6974782e-7,0.2521751,0.0005621257,0.00021069017,0.001267928,0.0000023065743,0.00096803444],"genre_scores_gemma":[0.99531436,0.000112214846,0.000008583199,0.0020357764,0.0005449801,0.000016267297,0.0000059419026,0.000014523019,0.001947375],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99821436,0.00044738877,0.00035855355,0.00017070353,0.00020572981,0.0006032788],"domain_scores_gemma":[0.9981558,0.0002857136,0.000707671,0.0002744183,0.00007510552,0.000501307],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0013352563,0.00012018404,0.00018654864,0.00016591532,0.002727643,0.00010888165,0.00072684896,0.000053215663,0.00010684856],"category_scores_gemma":[0.0011403975,0.000090176036,0.000110374975,0.0005058085,0.00036156102,0.00016917897,0.000043668257,0.00049062516,5.029538e-7],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000028380664,0.000032053224,0.24738996,0.00016770004,0.00023107737,0.000093480136,0.12031112,0.0028719702,0.00018350103,0.27937165,0.3166468,0.032672282],"study_design_scores_gemma":[0.00052919786,0.00014613208,0.41788718,0.00034258957,0.000067930276,0.00029511502,0.016441183,0.0002985892,0.00011053574,0.020918597,0.5425027,0.00046024093],"about_ca_topic_score_codex":0.951373,"about_ca_topic_score_gemma":0.99781084,"teacher_disagreement_score":0.25845304,"about_ca_system_score_codex":0.001768835,"about_ca_system_score_gemma":0.0017473993,"threshold_uncertainty_score":0.9985707},"labels":[],"label_agreement":null},{"id":"W4321513661","doi":"10.32721/ctj.2022.70.supp.avant-propos","title":"Avant-propos","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"French Urban and Social Studies","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Psychology","score_opus":0.026820460888278167,"score_gpt":0.2092756362878691,"score_spread":0.18245517539959094,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513661","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.092998594,0.008696369,0.00009144632,0.26563394,0.03546629,0.0011173915,0.0012237133,0.00017426212,0.594598],"genre_scores_gemma":[0.5065153,0.0005044859,0.00022390138,0.0027128689,0.0033347278,0.00008919444,0.00002411246,0.00006227024,0.48653314],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9971032,0.00037604355,0.00032956156,0.00028916745,0.0003263497,0.0015756631],"domain_scores_gemma":[0.9967372,0.000082736806,0.00018290876,0.00022102708,0.00019195152,0.0025841736],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012624135,0.00018710861,0.00029984312,0.00038078032,0.007575429,0.00017378836,0.00077465596,0.000104316096,0.016559975],"category_scores_gemma":[0.0005271702,0.00022492679,0.0001880699,0.0005608357,0.0003333064,0.00018271193,0.00006925607,0.00092178566,0.00014589186],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000047052913,0.000018176752,0.0015633706,0.0000062905683,0.0000628903,0.0009847024,0.043155443,0.00006581383,0.000006975868,0.01841275,0.92762583,0.008093033],"study_design_scores_gemma":[0.00021172623,0.00006958187,0.0010486607,0.000010559536,0.000023481076,0.00012252037,0.015156798,0.000018417286,0.0000012978429,0.0057461495,0.9772932,0.00029760698],"about_ca_topic_score_codex":0.8392302,"about_ca_topic_score_gemma":0.9968915,"teacher_disagreement_score":0.4135167,"about_ca_system_score_codex":0.0070460024,"about_ca_system_score_gemma":0.002130321,"threshold_uncertainty_score":0.9967658},"labels":[],"label_agreement":null},{"id":"W4321513671","doi":"10.32721/ctj.2022.70.supp.wilkie","title":"Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Base erosion and profit shifting; Economics; Multilateralism; Sovereignty; Multinational corporation; Public finance; Finance; International finance; Tax reform; Tax avoidance; International trade; Double taxation; Public economics; Political science; Macroeconomics; Law; Politics","score_opus":0.04038668721911118,"score_gpt":0.19830325846842745,"score_spread":0.15791657124931627,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513671","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.63957524,0.000468942,0.00009781308,0.31534934,0.0009903421,0.0006442236,0.00011450314,0.000017215061,0.042742364],"genre_scores_gemma":[0.9848049,0.000074294905,0.00001374961,0.0094899,0.0007823947,0.000071247865,0.000024440753,0.000030456258,0.004708564],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979996,0.00014595439,0.0005254039,0.00025277998,0.0002606834,0.0008155678],"domain_scores_gemma":[0.9987042,0.00014255427,0.0004049557,0.00051790854,0.00017174165,0.00005864288],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0017279765,0.00021131632,0.00025274523,0.00045758905,0.0016627713,0.00034031013,0.0013586358,0.000041273506,0.0007644933],"category_scores_gemma":[0.00016932822,0.00013513476,0.00014700634,0.0026498693,0.00016872588,0.00069123216,0.00006531588,0.0010627551,0.000011866047],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00009619133,0.00016456924,0.053303804,0.00023516858,0.00015941342,0.0011032315,0.023774937,0.020542977,0.0002670882,0.4508603,0.41777125,0.031721074],"study_design_scores_gemma":[0.00040562067,0.00001529428,0.03378734,0.000047098438,0.000032952925,0.000064187705,0.0042023305,0.0008742496,0.000004168698,0.0035322811,0.9568101,0.00022433136],"about_ca_topic_score_codex":0.33006212,"about_ca_topic_score_gemma":0.9776347,"teacher_disagreement_score":0.64757264,"about_ca_system_score_codex":0.00046772207,"about_ca_system_score_gemma":0.00042297936,"threshold_uncertainty_score":0.99963695},"labels":[],"label_agreement":null},{"id":"W4321513682","doi":"10.32721/ctj.2022.70.supp.vaillancourt","title":"The Size, Growth, and Composition of Government: Analysis and Evidence for Canada and the United States","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Government (linguistics); Government spending; Public policy; Public sector; Political science; Public finance; Development economics; World War II; Composition (language); Economics; Economic growth; Economy; Law; Welfare","score_opus":0.017995592020781805,"score_gpt":0.17948819987989345,"score_spread":0.16149260785911165,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513682","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9367849,0.0038577653,0.000081976956,0.055177175,0.00021911791,0.00026885912,0.003279275,0.0000019869485,0.00032893717],"genre_scores_gemma":[0.9971597,0.0007485444,0.000042852844,0.0012899747,0.00007128109,0.000040332212,0.000018573939,0.000014086544,0.0006146513],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987057,0.00006474663,0.0005106047,0.00023570718,0.000036119935,0.00044713324],"domain_scores_gemma":[0.9977126,0.0011168986,0.00045205792,0.00018721867,0.000031077205,0.00050011073],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011231941,0.00013206263,0.00037021647,0.0001818096,0.0012376083,0.000117692674,0.00024962134,0.000036224075,0.000032740743],"category_scores_gemma":[0.00048266677,0.00011605604,0.000077425655,0.00039522906,0.00024382317,0.00011124171,0.00005910409,0.00024980927,1.4661757e-7],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000767873,0.000034627,0.58183366,0.00046168006,0.003407698,0.00008571656,0.009830104,0.0025132133,0.000027330689,0.33738816,0.060872227,0.0027776908],"study_design_scores_gemma":[0.00573099,0.00048430765,0.51300824,0.00010959869,0.0008739008,0.00074812834,0.006185862,0.06569913,0.00006025548,0.232968,0.17284913,0.001282484],"about_ca_topic_score_codex":0.9693464,"about_ca_topic_score_gemma":0.99602,"teacher_disagreement_score":0.11197691,"about_ca_system_score_codex":0.00068364094,"about_ca_system_score_gemma":0.00012784237,"threshold_uncertainty_score":0.95188075},"labels":[],"label_agreement":null},{"id":"W4321513695","doi":"10.32721/ctj.2022.70.supp.alm","title":"Devising Administrative Policies for Improving Tax Compliance","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Compliance (psychology); Tax administration; Public economics; Work (physics); Tax policy; Administration (probate law); Business; Tax reform; Political science; Economics; Public relations; Engineering; Psychology; Law","score_opus":0.0959720460544941,"score_gpt":0.2511326148300563,"score_spread":0.15516056877556217,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513695","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.45399863,0.028254375,0.03929882,0.2734995,0.017406259,0.004283985,0.05050868,0.0002464329,0.13250336],"genre_scores_gemma":[0.96544176,0.00003219637,0.001614396,0.0019026023,0.00057064596,0.00018992453,0.000055175668,0.000055569246,0.030137727],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977397,0.00003176637,0.0006897077,0.0004326902,0.00004147997,0.0010646614],"domain_scores_gemma":[0.99782765,0.000074203184,0.0007772847,0.00030089243,0.00013271016,0.0008872583],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006116479,0.000238128,0.00047812305,0.0005363551,0.0022265352,0.00020107148,0.0005294063,0.00006146813,0.0009535233],"category_scores_gemma":[0.00038197407,0.0003227315,0.0002002113,0.00045184066,0.00009394089,0.00021890843,0.0000632481,0.0004979273,0.000046344354],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00013675704,0.00017330679,0.098536566,0.0005209293,0.0006711738,0.0005836512,0.023069508,0.003187416,0.00014344155,0.3486011,0.4911349,0.03324125],"study_design_scores_gemma":[0.0007147655,0.00024705462,0.018356213,0.000036067748,0.00001563079,0.00042624283,0.0039823717,0.0012998861,0.000015327514,0.01789008,0.9564167,0.0005996337],"about_ca_topic_score_codex":0.0931699,"about_ca_topic_score_gemma":0.6558932,"teacher_disagreement_score":0.5627233,"about_ca_system_score_codex":0.0020605405,"about_ca_system_score_gemma":0.00038554508,"threshold_uncertainty_score":0.99995977},"labels":[],"label_agreement":null},{"id":"W4321513697","doi":"10.32721/ctj.2022.70.supp.tassonyi","title":"Financing Local Government and Development in Canada in the Aftermath of a Global Pandemic: Continuity and Change","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Local government; Public finance; Revenue; Property tax; Government (linguistics); Economics; Government revenue; Finance; Pandemic; Fiscal union; Tax revenue; Public economics; Fiscal policy; Business; Political science; Public administration; Coronavirus disease 2019 (COVID-19); Macroeconomics; Medicine","score_opus":0.02871074757677534,"score_gpt":0.17506722383890744,"score_spread":0.1463564762621321,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513697","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99083465,0.0014869769,0.000015885138,0.0046264594,0.00021344994,0.00020461893,0.0013669784,0.000001139949,0.0012498241],"genre_scores_gemma":[0.99839324,0.00004302544,0.000037798094,0.0013204714,0.00005293943,0.000054072247,0.0000048992,0.000009675438,0.00008388815],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983946,0.00004461324,0.00063583953,0.0002515864,0.000042450898,0.00063090806],"domain_scores_gemma":[0.99911445,0.000047103902,0.00027617358,0.00014766915,0.000008239101,0.00040638784],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009864822,0.00014474473,0.00037816577,0.000120393044,0.00018868965,0.000030462843,0.00027162727,0.000047677422,0.000054543318],"category_scores_gemma":[0.00005994809,0.00016213271,0.000026925567,0.00021430876,0.000055085035,0.00011564579,0.00007384311,0.0003895808,9.3040734e-7],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011304465,0.000010673359,0.98266304,0.000035476587,0.000013209234,0.00021886511,0.00470208,0.000051952844,2.9858117e-7,0.0030998935,0.001489783,0.007703425],"study_design_scores_gemma":[0.0005872991,0.0000346188,0.92992574,0.00003146306,0.000002479879,0.00046765537,0.002405964,0.00050737296,7.8729977e-7,0.0029078717,0.06292317,0.00020560306],"about_ca_topic_score_codex":0.9884321,"about_ca_topic_score_gemma":0.99991894,"teacher_disagreement_score":0.061433386,"about_ca_system_score_codex":0.00758734,"about_ca_system_score_gemma":0.0007135604,"threshold_uncertainty_score":0.9962224},"labels":[],"label_agreement":null},{"id":"W4321513703","doi":"10.32721/ctj.2022.70.supp.milligan","title":"All in the Family: Assessing Need in the Fiscal Unit","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Gender, Labor, and Family Dynamics","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Poverty; Unit (ring theory); Fiscal system; Economics; Fiscal year; Standard of living; Measuring poverty; Demographic economics; Development economics; Economic growth; Economic policy; Finance; Psychology","score_opus":0.05272382642777265,"score_gpt":0.2703453632176448,"score_spread":0.21762153678987214,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513703","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8750223,0.0004926979,0.000027143635,0.09396075,0.0012843766,0.0004076835,0.00016736715,0.0000114582535,0.028626224],"genre_scores_gemma":[0.9856316,0.00011160345,0.000057525667,0.011003454,0.0005684649,0.000060522376,0.000036729718,0.00002925126,0.0025008726],"study_design_codex":"qualitative","study_design_gemma":"not_applicable","domain_scores_codex":[0.99523616,0.0018826899,0.00048182948,0.00030530756,0.00045018393,0.0016438218],"domain_scores_gemma":[0.9980965,0.00038785514,0.0001889442,0.000425004,0.000082934,0.0008187279],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0054797227,0.0002226668,0.00027538347,0.0006524951,0.0023095498,0.00051391934,0.001960846,0.00015003399,0.0002576677],"category_scores_gemma":[0.0003909525,0.00018510089,0.00012807437,0.002022788,0.00022218676,0.00029508458,0.000048695343,0.0019550389,0.0000075442404],"study_design_candidate":"qualitative","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000130308845,0.00014219726,0.36275122,0.000023796802,0.000057662077,0.0062314062,0.45316106,0.0038335517,0.00003883798,0.020466313,0.14773741,0.0055434993],"study_design_scores_gemma":[0.00031011456,0.00003387888,0.24806069,0.00001801221,0.00001831944,0.00021514448,0.3262982,0.00041373275,6.190378e-8,0.0030261665,0.42137843,0.00022724293],"about_ca_topic_score_codex":0.78576773,"about_ca_topic_score_gemma":0.99593204,"teacher_disagreement_score":0.27364102,"about_ca_system_score_codex":0.0022273886,"about_ca_system_score_gemma":0.002093473,"threshold_uncertainty_score":0.9989893},"labels":[],"label_agreement":null},{"id":"W4321513707","doi":"10.32721/ctj.2022.70.supp.slack","title":"Property Taxes in the Real World","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Property tax; Equity (law); Public economics; Economics; Tax reform; Politics; Corporate governance; Indirect tax; Revenue; Ideal (ethics); Ad valorem tax; Law and economics; Value-added tax; Finance; Political science; Law","score_opus":0.022302701000253677,"score_gpt":0.23028377501024289,"score_spread":0.20798107400998922,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513707","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.37453514,0.0005352284,0.00006609673,0.3303632,0.0031659747,0.0012384251,0.00056451396,0.000037970643,0.28949344],"genre_scores_gemma":[0.9043347,0.00023048124,0.000030397003,0.0027754083,0.0005564606,0.00006316157,0.00001667528,0.000017139651,0.091975555],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99768806,0.0004867546,0.0002850182,0.0002040163,0.0003475983,0.0009885823],"domain_scores_gemma":[0.9988179,0.00006525646,0.00014763491,0.00020911852,0.000058043122,0.00070204056],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0017334545,0.00011662232,0.00015415078,0.00029146427,0.0020320269,0.00017212138,0.0007440583,0.0000503051,0.0018633979],"category_scores_gemma":[0.00021710718,0.00008866894,0.0000733811,0.0012689942,0.000118941025,0.00023096458,0.000026732418,0.00059739564,0.0000143445695],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000022844706,0.00006426188,0.16814063,0.000011662769,0.000019702877,0.0017233553,0.056485977,0.0009003948,0.000007747716,0.04437319,0.71197754,0.016272673],"study_design_scores_gemma":[0.00019480925,0.00004093434,0.022153074,0.000016309796,0.00000882931,0.00004543739,0.010206343,0.00006493363,0.000001156105,0.0020974416,0.9650106,0.00016013936],"about_ca_topic_score_codex":0.9061222,"about_ca_topic_score_gemma":0.99938834,"teacher_disagreement_score":0.5297996,"about_ca_system_score_codex":0.0035935673,"about_ca_system_score_gemma":0.0013367615,"threshold_uncertainty_score":0.9992672},"labels":[],"label_agreement":null},{"id":"W4321513723","doi":"10.32721/ctj.2022.70.supp.bahl","title":"Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Decentralization; Debt; Work (physics); Government (linguistics); Political science; State (computer science); Fiscal union; Economics; Local government; Fiscal federalism; Public administration; Public economics; Economic policy; Fiscal policy; Macroeconomics","score_opus":0.03015986157902604,"score_gpt":0.23370383573931003,"score_spread":0.203543974160284,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513723","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.24152806,0.041109517,0.00019352793,0.6595692,0.00229048,0.0011956771,0.0002271967,0.000044354565,0.05384197],"genre_scores_gemma":[0.98154527,0.011180015,0.000034251167,0.0010238154,0.00035572896,0.00004588239,0.000009585321,0.000019492465,0.005785969],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977555,0.00059509714,0.00028384652,0.00026938386,0.00026579842,0.0008303574],"domain_scores_gemma":[0.99881405,0.00012405762,0.00015162643,0.00016590262,0.00006958715,0.0006748036],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014884874,0.00013482489,0.00021883607,0.00020121322,0.0016831051,0.00013311302,0.00038485072,0.000076696975,0.0010278099],"category_scores_gemma":[0.0004995337,0.00012662394,0.00006907914,0.000495595,0.00035332062,0.00023455145,0.000042072115,0.00043992233,0.0000033142517],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000104331724,0.000060744336,0.016321976,0.000020421941,0.00005485667,0.00067740004,0.34929043,0.0009288695,0.0000021473593,0.56067175,0.045934632,0.025932446],"study_design_scores_gemma":[0.0014376881,0.00005077498,0.02973821,0.00002681625,0.000022567156,0.00014601622,0.11654525,0.00029627868,0.0000010045025,0.010926208,0.8405493,0.00025991362],"about_ca_topic_score_codex":0.2486656,"about_ca_topic_score_gemma":0.98032606,"teacher_disagreement_score":0.7946146,"about_ca_system_score_codex":0.002114069,"about_ca_system_score_gemma":0.00064997305,"threshold_uncertainty_score":0.9998854},"labels":[],"label_agreement":null},{"id":"W4321513726","doi":"10.32721/ctj.2022.70.supp.cnossen","title":"Excise Taxation To Preserve Health and To Protect the Environment: A Review","year":2022,"lang":"en","type":"review","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Excise; Externality; Context (archaeology); Revenue; Consumption (sociology); Business; Public economics; Health care; Economics; Finance; Economic growth; Microeconomics","score_opus":0.0866175647903442,"score_gpt":0.24279344394767188,"score_spread":0.15617587915732767,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513726","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.000017656257,0.93133736,0.00005530678,0.058313545,0.00055992504,0.003192892,0.0032707984,0.000010799827,0.003241706],"genre_scores_gemma":[0.000013093527,0.981974,0.0001334866,0.009285564,0.0005804585,0.0010647556,0.00013210227,0.00012566693,0.006690854],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99560606,0.00022387286,0.0017781962,0.00088426424,0.000053146672,0.0014544738],"domain_scores_gemma":[0.99273413,0.00012859686,0.0018772662,0.0009536253,0.000016669084,0.004289699],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0025994398,0.000561266,0.002178283,0.0010440502,0.0009573601,0.00021399288,0.0011568897,0.0002089595,0.0018670326],"category_scores_gemma":[0.0012480702,0.00054798747,0.0004587257,0.00068345387,0.000059310078,0.00017744343,0.00020585331,0.0012952103,0.00060234463],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000041555986,0.000019451147,0.00005735603,0.013828108,0.00021801746,0.000089247864,0.0016096468,0.000024987821,5.276169e-9,0.0038979591,0.3805502,0.59970087],"study_design_scores_gemma":[0.000104364306,0.00019865356,0.00005652445,0.0048124725,0.000055468576,0.00046526766,0.000043582975,0.000011783821,8.206342e-9,0.0027407138,0.9909335,0.0005776886],"about_ca_topic_score_codex":0.108148865,"about_ca_topic_score_gemma":0.3254146,"teacher_disagreement_score":0.6103833,"about_ca_system_score_codex":0.0046076574,"about_ca_system_score_gemma":0.00080568285,"threshold_uncertainty_score":0.99969715},"labels":[],"label_agreement":null},{"id":"W4321513747","doi":"10.32721/ctj.2022.70.supp.mintz","title":"The Global Corporate Minimum Tax: A Cure or Not?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax avoidance; Corporate tax; Indirect tax; Ad valorem tax; Value-added tax; Business; Tax credit; Tax reform; State income tax; Double taxation; Economics; Monetary economics; Public economics; Finance","score_opus":0.030762822689960088,"score_gpt":0.19580440523129305,"score_spread":0.16504158254133297,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513747","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6261312,0.0009453937,0.00019925856,0.3288183,0.0110118,0.001158942,0.0015917077,0.00016795401,0.02997551],"genre_scores_gemma":[0.90719545,0.000052212643,0.000077118566,0.014501372,0.0034184142,0.000104818784,0.0001031153,0.00007652345,0.07447095],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99742657,0.00006722154,0.00055848627,0.00039793242,0.00028462007,0.0012651633],"domain_scores_gemma":[0.99738246,0.000062745676,0.001246021,0.00047845967,0.00035014306,0.00048014353],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001005467,0.00031840775,0.0003043293,0.00033852385,0.0035087117,0.0009142042,0.0010843443,0.000082987266,0.0029681984],"category_scores_gemma":[0.0004089044,0.00026566276,0.00016785017,0.0017071046,0.00013062137,0.000585594,0.00016922581,0.00079514337,0.0002129785],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00019816704,0.000029610539,0.012450714,0.000049770417,0.00007140186,0.0025921268,0.00014078479,0.0007271343,0.00003796893,0.018800562,0.9505036,0.014398153],"study_design_scores_gemma":[0.0005771239,0.000033975484,0.0069565196,0.000030602467,0.000045021887,0.0006915871,0.0011802898,0.00200328,0.000002124017,0.004499693,0.98356646,0.0004132973],"about_ca_topic_score_codex":0.13921672,"about_ca_topic_score_gemma":0.96669286,"teacher_disagreement_score":0.82747614,"about_ca_system_score_codex":0.0016472365,"about_ca_system_score_gemma":0.0010408849,"threshold_uncertainty_score":0.99997956},"labels":[],"label_agreement":null},{"id":"W4321513788","doi":"10.32721/ctj.2022.70.supp.foreword","title":"Foreword","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Pretoria","keywords":"Philosophy","score_opus":0.01734704479800504,"score_gpt":0.22515871952239983,"score_spread":0.2078116747243948,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513788","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.20855093,0.0016881132,0.000091820075,0.6601226,0.006418896,0.0007562576,0.01048069,0.0000809271,0.11180981],"genre_scores_gemma":[0.62052596,0.00009672266,0.00013109193,0.01238253,0.0022654359,0.000064907515,0.000022783179,0.00005623286,0.36445436],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99672246,0.0003152008,0.00035663496,0.00032400194,0.00031402364,0.001967677],"domain_scores_gemma":[0.9946327,0.00009687447,0.00024612405,0.0003559533,0.00012892278,0.004539402],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0013623812,0.00019562342,0.00026479008,0.00056516076,0.0048510954,0.00015100265,0.0010281106,0.00011954353,0.0091053825],"category_scores_gemma":[0.0006060637,0.00025897636,0.00019349581,0.0009864267,0.00023746066,0.0002783159,0.00005035287,0.0010733308,0.000068068395],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000070012616,0.000009147059,0.0011929413,0.0000054382454,0.00002669512,0.0012204439,0.01027769,0.00014399954,0.000004501192,0.03172281,0.94594294,0.009446366],"study_design_scores_gemma":[0.00024631436,0.000057656107,0.0025490301,0.0000153268,0.00001751756,0.00058660767,0.0027458095,0.00004430592,0.0000020027467,0.0052519836,0.9881463,0.0003371246],"about_ca_topic_score_codex":0.9765187,"about_ca_topic_score_gemma":0.9996122,"teacher_disagreement_score":0.64774,"about_ca_system_score_codex":0.006634022,"about_ca_system_score_gemma":0.004786532,"threshold_uncertainty_score":0.99998623},"labels":[],"label_agreement":null},{"id":"W4321513802","doi":"10.32721/ctj.2022.70.supp.mansour","title":"Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Economics; Incentive; Revenue; Tax revenue; Gross income; Tax deferral; Labour economics; Gross domestic product; Development economics; State income tax; Tax reform; Public economics; Economic growth; Market economy; Finance","score_opus":0.06013477602991551,"score_gpt":0.16585775811190973,"score_spread":0.10572298208199421,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513802","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.971469,0.0031030634,0.000001835801,0.014105191,0.00031967912,0.00022251996,0.0023441967,0.000005491593,0.008429036],"genre_scores_gemma":[0.99487984,0.000045754266,0.000035269553,0.0007773971,0.00027931618,0.00005631512,0.000013657744,0.000025905323,0.0038865227],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9981483,0.00005763748,0.0005163445,0.00038963198,0.00003225596,0.00085581804],"domain_scores_gemma":[0.9987231,0.00006847505,0.00023852398,0.00021892913,0.000016865384,0.00073409744],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009177074,0.00019883916,0.00037390133,0.0005083532,0.00081728416,0.00020308225,0.00037155583,0.00006781081,0.0002979415],"category_scores_gemma":[0.00014944481,0.00021057998,0.000074103526,0.0003510493,0.00017029523,0.0002487507,0.00007429556,0.00072564476,0.00001291739],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000029422856,0.00005118654,0.7789737,0.00012704878,0.000079178215,0.00056386343,0.13988206,0.00006545453,0.0000011884138,0.06038756,0.019014103,0.0008252587],"study_design_scores_gemma":[0.0012155573,0.00035065622,0.69029176,0.000044042266,0.000016475782,0.0028609594,0.025567727,0.0018352133,3.2500142e-7,0.14827284,0.12875476,0.0007896645],"about_ca_topic_score_codex":0.12222134,"about_ca_topic_score_gemma":0.85798913,"teacher_disagreement_score":0.7357678,"about_ca_system_score_codex":0.0008656843,"about_ca_system_score_gemma":0.0001393612,"threshold_uncertainty_score":0.88362384},"labels":[],"label_agreement":null},{"id":"W4321513825","doi":"10.32721/ctj.2022.70.supp.boadway","title":"The Wealth Tax and the Tax Mix","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Indirect tax; Value-added tax; Economics; Tax reform; Double taxation; Ad valorem tax; Tax credit; Capital gains tax; State income tax; Inheritance tax; Direct tax; Tax deferral; National wealth; Tax avoidance; Capital (architecture); Monetary economics; Labour economics; Public economics; Finance; Gross income","score_opus":0.017174928105062003,"score_gpt":0.1736876909193968,"score_spread":0.1565127628143348,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513825","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.29297215,0.015646407,0.000098799785,0.5829576,0.005696706,0.0009831741,0.00582058,0.000031701016,0.09579283],"genre_scores_gemma":[0.94341314,0.0005194934,0.000052164716,0.006049256,0.001122068,0.00012853435,0.00002077625,0.00006946502,0.048625078],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970997,0.00014258576,0.0008814227,0.00043617006,0.00004210481,0.0013980146],"domain_scores_gemma":[0.9970161,0.00028150505,0.00064274715,0.00059693557,0.000035160396,0.0014275931],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0030433259,0.00026162041,0.0005139808,0.0003818439,0.0039054065,0.00036159306,0.001005251,0.00010247357,0.0007986726],"category_scores_gemma":[0.00046005976,0.00022414843,0.00021957648,0.00037937184,0.0004040673,0.00019716902,0.00013787727,0.001211372,0.00012015037],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000065934575,0.000015985308,0.010440525,0.000025970352,0.00018112837,0.00014193318,0.0034948294,0.00021131935,9.122502e-7,0.43426466,0.5466085,0.004548308],"study_design_scores_gemma":[0.001017713,0.00006936136,0.0074496754,0.000008060558,0.000013284879,0.00082833215,0.00094933953,0.0014084491,8.145804e-7,0.14563553,0.8423227,0.00029671926],"about_ca_topic_score_codex":0.31804776,"about_ca_topic_score_gemma":0.8422593,"teacher_disagreement_score":0.650441,"about_ca_system_score_codex":0.0015777734,"about_ca_system_score_gemma":0.00032152038,"threshold_uncertainty_score":0.9973914},"labels":[],"label_agreement":null},{"id":"W4321513830","doi":"10.32721/ctj.2022.70.supp.gendron","title":"Public Finance in the Real World: More Questions Than Answers—An Appreciation of Richard Bird's Contributions to the VAT Through Collaboration","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Value-added tax; Economics; Value (mathematics); Tax policy; Curiosity; Tax reform; Prism; Public economics; Tax credit; Field (mathematics); Political science; Public administration; Psychology; Geography; Social psychology","score_opus":0.034538273977758736,"score_gpt":0.2346302971236185,"score_spread":0.20009202314585975,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321513830","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.57874495,0.0007235543,0.0005350324,0.3944524,0.0016706497,0.00097335357,0.0106908325,0.000023546485,0.012185664],"genre_scores_gemma":[0.9951826,0.00007418738,0.00011219578,0.0023616136,0.0005078358,0.000213951,0.000112086396,0.0000332033,0.0014023636],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.997788,0.00018832221,0.00082507246,0.00034779392,0.000056902958,0.0007939158],"domain_scores_gemma":[0.99822783,0.000114786526,0.0005514409,0.00055095024,0.00013891766,0.00041606766],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0019089457,0.00018373043,0.0003686074,0.00084202253,0.0011456793,0.00018226609,0.00088345923,0.000086589454,0.00017583302],"category_scores_gemma":[0.0004822621,0.0001809927,0.00011563235,0.0021575368,0.00008579603,0.0005584989,0.000043727603,0.0006553202,0.000035144505],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000028476712,0.00012053799,0.08217816,0.00001798818,0.00007698696,0.00004506165,0.025254315,0.011714157,0.0000074715344,0.7659585,0.11364255,0.0009558091],"study_design_scores_gemma":[0.00062876457,0.00021483382,0.20366476,0.000023920204,0.000018790306,0.00008920348,0.0048943763,0.0031450377,0.000005437209,0.08349774,0.7033938,0.00042333922],"about_ca_topic_score_codex":0.31883037,"about_ca_topic_score_gemma":0.9735537,"teacher_disagreement_score":0.6824607,"about_ca_system_score_codex":0.0026180707,"about_ca_system_score_gemma":0.000525912,"threshold_uncertainty_score":0.88117546},"labels":[],"label_agreement":null},{"id":"W4365450929","doi":"10.32721/ctj.2023.71.1.ctr","title":"Current Tax Reading","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Economics; Political science; Electrical engineering; Engineering; Law","score_opus":0.02685261082389285,"score_gpt":0.20939357732855704,"score_spread":0.1825409665046642,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365450929","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84443074,0.00075467804,0.00038148588,0.10047883,0.011935496,0.00067967566,0.0002775111,0.00046749643,0.04059408],"genre_scores_gemma":[0.9419673,0.00018767477,0.00008836887,0.003233821,0.008469739,0.00004139993,0.00022875317,0.00012866477,0.04565425],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976833,0.000020167883,0.00046592177,0.0003752744,0.00016955155,0.0012857971],"domain_scores_gemma":[0.9982721,0.00003795406,0.0004937101,0.00035039347,0.0003290537,0.000516784],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007553658,0.00027948138,0.00029672956,0.0015524441,0.0008195875,0.0006199922,0.00053520664,0.000106606654,0.0013078626],"category_scores_gemma":[0.000521922,0.00030244878,0.00015037853,0.0020746428,0.00006245033,0.00091514806,0.00006421414,0.0006182869,0.0023883015],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007191072,0.000011988711,0.019316956,0.0001343217,0.000027146876,0.00090878946,0.00019197987,0.00030970652,0.00015132932,0.008332358,0.9190559,0.051552363],"study_design_scores_gemma":[0.00032730933,0.000006943356,0.022243008,0.00019284249,0.000030336885,0.00010598539,0.00028038473,0.002711544,0.0000088270735,0.004780131,0.9688952,0.0004175129],"about_ca_topic_score_codex":0.11483867,"about_ca_topic_score_gemma":0.8646776,"teacher_disagreement_score":0.74983895,"about_ca_system_score_codex":0.000619184,"about_ca_system_score_gemma":0.00032521712,"threshold_uncertainty_score":0.9999428},"labels":[],"label_agreement":null},{"id":"W4365450933","doi":"10.32721/ctj.2023.71.1.ctp","title":"Corporate Tax Planning: ESG and Corporate Tax Planning","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Corporate governance; Externality; Obligation; Accounting; Tax planning; Corporate tax; Government (linguistics); Tax avoidance; Finance; Public economics; Double taxation; Economics; Microeconomics","score_opus":0.06132864791806005,"score_gpt":0.21614272243100163,"score_spread":0.15481407451294157,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365450933","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96246517,0.00049469684,0.00031048543,0.02496265,0.0024763052,0.00045323445,0.00023668371,0.00022968052,0.008371079],"genre_scores_gemma":[0.94669676,0.000051095514,0.0001323986,0.00341407,0.0029289566,0.000035648904,0.00025716436,0.00013853317,0.0463454],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9967365,0.000046121113,0.00072575605,0.00064278673,0.00022985788,0.0016189779],"domain_scores_gemma":[0.99622416,0.00007774458,0.0019786928,0.00043106364,0.00042723172,0.0008610936],"candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00093070307,0.00051118736,0.0005600791,0.0017695524,0.0012451155,0.0010864586,0.0005775209,0.00024060502,0.0004315332],"category_scores_gemma":[0.00048823864,0.00055580743,0.00013094429,0.0021784494,0.00018434196,0.0012234232,0.000119039105,0.0008661011,0.0004948884],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005280364,0.00001816686,0.21502797,0.0002483715,0.000100657715,0.011276515,0.0006828777,0.0034758742,0.00032266002,0.0038355866,0.7584709,0.006487614],"study_design_scores_gemma":[0.0015621097,0.000059396752,0.15206164,0.00075664016,0.00012779562,0.001083814,0.0019910617,0.0150789665,0.000030191843,0.01782805,0.80791986,0.001500495],"about_ca_topic_score_codex":0.06162182,"about_ca_topic_score_gemma":0.48681226,"teacher_disagreement_score":0.42519045,"about_ca_system_score_codex":0.00042494855,"about_ca_system_score_gemma":0.00045150725,"threshold_uncertainty_score":0.9999505},"labels":[],"label_agreement":null},{"id":"W4365451015","doi":"10.32721/ctj.2023.71.1.pfp","title":"Planification fiscale personnelle : Les crédits pour impôt étranger pour les contribuables ayant un revenu d'emploi transfrontalier","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.024409512683761087,"score_gpt":0.2041493077126728,"score_spread":0.17973979502891171,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451015","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.34765393,0.024539115,0.0011619607,0.59628534,0.006575572,0.0012936542,0.0036532893,0.00029829697,0.018538823],"genre_scores_gemma":[0.65785605,0.0010624131,0.00030165722,0.0011474731,0.006970134,0.000053636508,0.00065190415,0.00020860587,0.33174813],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99516743,0.00018751709,0.0010774281,0.00080708467,0.00034936957,0.0024111466],"domain_scores_gemma":[0.996576,0.00018934262,0.0007872663,0.00053519744,0.00080741674,0.0011047889],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0013273413,0.00075666147,0.00082308607,0.0015384029,0.002073962,0.001060796,0.00087529304,0.0007014781,0.01626889],"category_scores_gemma":[0.00064392394,0.00085215014,0.00047341723,0.001532732,0.00023669125,0.0014435651,0.000051328716,0.001273203,0.0023275034],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005369807,0.00012268045,0.018503737,0.0007057411,0.00033653298,0.0022848365,0.0035489493,0.0002796855,0.000756139,0.008598222,0.9336923,0.031117508],"study_design_scores_gemma":[0.0017494455,0.00004367453,0.046006158,0.000952932,0.0003926274,0.0004036395,0.0065706326,0.002338695,0.000115349605,0.0015749522,0.9387838,0.001068084],"about_ca_topic_score_codex":0.6290425,"about_ca_topic_score_gemma":0.9534574,"teacher_disagreement_score":0.5951379,"about_ca_system_score_codex":0.001200813,"about_ca_system_score_gemma":0.00064453983,"threshold_uncertainty_score":0.9999762},"labels":[],"label_agreement":null},{"id":"W4365451038","doi":"10.32721/ctj.2023.71.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2022-23","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal and Policy Issues","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Regional science; Geography; Political science; Economic growth; Economics","score_opus":0.03452745331370226,"score_gpt":0.26043413797731324,"score_spread":0.22590668466361097,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451038","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.95606595,0.00042707144,8.976504e-7,0.032468118,0.0049033323,0.0002303525,0.0012452313,0.000010699518,0.0046483693],"genre_scores_gemma":[0.97557163,0.00021636968,0.000013170859,0.00009369216,0.0025494287,0.000005854004,0.000014843393,0.000012738637,0.02152228],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984163,0.00032421804,0.00033490337,0.00014934919,0.00020252043,0.0005727035],"domain_scores_gemma":[0.9984209,0.00019450429,0.00026782515,0.00016036538,0.00031807195,0.00063833984],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015456317,0.00010756713,0.00024239601,0.00023972553,0.00066165713,0.000058364887,0.00046028302,0.00014281242,0.00008111407],"category_scores_gemma":[0.0018650343,0.00009043356,0.00007254838,0.0009454911,0.00040166153,0.00016213812,0.000032488257,0.00026000026,0.000004344846],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000448334,0.000028714203,0.30344814,0.00015692927,0.00011527151,0.00012662071,0.07316606,0.000042286636,0.00020738305,0.014648307,0.58016384,0.0278516],"study_design_scores_gemma":[0.000287181,0.00006903402,0.33255965,0.0001074285,0.000021970634,0.00002032557,0.001824524,0.000022662092,0.00011856248,0.0022495934,0.6625288,0.00019025478],"about_ca_topic_score_codex":0.9565961,"about_ca_topic_score_gemma":0.9992762,"teacher_disagreement_score":0.08236494,"about_ca_system_score_codex":0.00031161465,"about_ca_system_score_gemma":0.0021344216,"threshold_uncertainty_score":0.50889987},"labels":[],"label_agreement":null},{"id":"W4365451042","doi":"10.32721/ctj.2023.71.1.pf.robertson","title":"Policy Forum: Digital Asset Mining and GST—Tax Policy Versus Public Policy","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Mining and Resource Management","field":"Engineering","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Legislation; Goods and services; Finance; Tax policy; Asset (computer security); Business; Financial services; Public policy; Public economics; Accounting; Economics; Tax reform; Economy; Law; Political science; Computer security; Economic growth","score_opus":0.01769218699922195,"score_gpt":0.20924509209502015,"score_spread":0.1915529050957982,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451042","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.77079767,0.0005559248,0.000100471116,0.13946378,0.0016129321,0.00036412387,0.0015305387,0.00047320605,0.08510136],"genre_scores_gemma":[0.96590704,0.0003035859,0.00012476403,0.0005792333,0.00339245,0.000029438052,0.00013300935,0.00018018419,0.02935028],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99634206,0.000044755412,0.0004982431,0.00039146616,0.00019290547,0.0025305676],"domain_scores_gemma":[0.99529743,0.00012457339,0.00012128342,0.00047691882,0.00009279844,0.0038869807],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00037797695,0.00044228463,0.00042993037,0.004048999,0.0006307201,0.0009054824,0.00057160424,0.00025217046,0.00007690329],"category_scores_gemma":[0.0011165008,0.0004919728,0.00016109843,0.0024634004,0.00013092709,0.00037251067,0.00011343589,0.00055794546,0.00009367379],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020291309,0.000016759615,0.006199149,0.0002642246,0.0006729721,0.002229383,0.005998524,0.0054536206,0.000055377932,0.008994523,0.746134,0.22396117],"study_design_scores_gemma":[0.0012888236,0.00014733015,0.0049661584,0.0001561359,0.0000396864,0.00077534985,0.0045711305,0.007053995,0.0000068947534,0.00055813947,0.97959703,0.0008392973],"about_ca_topic_score_codex":0.11411012,"about_ca_topic_score_gemma":0.58686304,"teacher_disagreement_score":0.47275293,"about_ca_system_score_codex":0.0024651978,"about_ca_system_score_gemma":0.001173064,"threshold_uncertainty_score":0.9997532},"labels":[],"label_agreement":null},{"id":"W4365451046","doi":"10.32721/ctj.2023.71.1.sym.li.etal","title":"Canadian QDMTT Challenges","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"nobody; Pillar; Nothing; Economics; Public economics; Business; International economics; Engineering; Computer science; Computer security","score_opus":0.0323224694250956,"score_gpt":0.1864454667749749,"score_spread":0.1541229973498793,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451046","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.34390813,0.0014241507,0.000026931113,0.4632832,0.0066086235,0.000636169,0.0003011113,0.0003835507,0.1834281],"genre_scores_gemma":[0.9295107,0.00040568487,0.00005689564,0.007196172,0.0054072803,0.00003863627,0.00017219919,0.00013099954,0.0570814],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99706954,0.000024273893,0.0004459557,0.0004434646,0.00017173313,0.0018450479],"domain_scores_gemma":[0.9975738,0.000037857448,0.00035386908,0.00044879632,0.00039572435,0.0011899648],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00083112274,0.00033386293,0.0003375395,0.0025825128,0.0010196962,0.0005760656,0.0006990334,0.00020355658,0.0021234727],"category_scores_gemma":[0.00044893567,0.0003720626,0.00015399062,0.0017181381,0.00006551369,0.0009091079,0.000046506066,0.00059633236,0.003665915],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000008005985,0.000012070538,0.011847062,0.00017079944,0.00006948825,0.0040972936,0.00057421345,0.00038004792,0.000063952306,0.022752762,0.9026798,0.05734449],"study_design_scores_gemma":[0.00031214172,0.000010032061,0.032676067,0.00010325998,0.000027640013,0.00018288776,0.0008843055,0.0012140868,0.000003852868,0.0055786897,0.9585082,0.0004988232],"about_ca_topic_score_codex":0.93194705,"about_ca_topic_score_gemma":0.9997695,"teacher_disagreement_score":0.5856026,"about_ca_system_score_codex":0.0013776064,"about_ca_system_score_gemma":0.0010827516,"threshold_uncertainty_score":0.99987316},"labels":[],"label_agreement":null},{"id":"W4365451099","doi":"10.32721/ctj.2023.71.1.pf.gheorghiu","title":"Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Blockchain Technology Applications and Security","field":"Computer Science","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Taxable income; Database transaction; Business; Object (grammar); Commission; Law and economics; Economics; Computer science; Finance; Accounting; Artificial intelligence; Database","score_opus":0.009725963119447002,"score_gpt":0.20635145926485304,"score_spread":0.19662549614540603,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451099","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.65701914,0.0007607884,0.011086142,0.3255483,0.00084565487,0.00079905725,0.000865146,0.00036175296,0.0027140595],"genre_scores_gemma":[0.98785424,0.0005124417,0.0015181745,0.00082949735,0.00033961044,0.00010763299,0.000022291664,0.000036754318,0.008779383],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99766773,0.000045898258,0.0003475142,0.00049130904,0.00006867385,0.0013788844],"domain_scores_gemma":[0.9969131,0.00008503611,0.0001508198,0.00088307867,0.00011919787,0.0018487734],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0003557192,0.00029666253,0.00035329934,0.0014406706,0.00090028474,0.00020808182,0.0010512026,0.00025916446,0.000027144484],"category_scores_gemma":[0.00007854507,0.00026909725,0.00011713693,0.0018389289,0.00013333342,0.00023178052,0.00014544031,0.0004346468,0.00007623378],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000123923,0.00013811143,0.027526285,0.00010699492,0.00053100346,0.002951295,0.01855352,0.00043067528,0.0012216164,0.23279358,0.17763266,0.53810185],"study_design_scores_gemma":[0.0015624919,0.0006536506,0.027202498,0.00013687379,0.00003705457,0.0049869446,0.0017007556,0.04422132,0.0007982829,0.12982829,0.7875825,0.0012893005],"about_ca_topic_score_codex":0.17866433,"about_ca_topic_score_gemma":0.88035834,"teacher_disagreement_score":0.701694,"about_ca_system_score_codex":0.0011256457,"about_ca_system_score_gemma":0.0008968442,"threshold_uncertainty_score":0.9999761},"labels":[],"label_agreement":null},{"id":"W4365451152","doi":"10.32721/ctj.2023.71.1.sym.brown","title":"Implementing Pillar Two: Potential Conflicts with Investment Treaties","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Investment (military); Business; Multinational corporation; Double taxation; Arbitration; International economics; Depreciation (economics); Incentive; Withholding tax; International taxation; International trade; Tax reform; Finance; Economics; Public economics; Ad valorem tax; Market economy; Law","score_opus":0.01768097103843938,"score_gpt":0.19137997265370846,"score_spread":0.17369900161526908,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4365451152","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.93859005,0.00013301322,0.00015459888,0.02734677,0.0011128912,0.0004522542,0.00011091693,0.0001808725,0.03191863],"genre_scores_gemma":[0.9631656,0.000032889508,0.00016994652,0.00563299,0.002798589,0.000040109935,0.00023508004,0.00009463013,0.027830197],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99738675,0.00002364849,0.00045322665,0.0003684017,0.00021113406,0.0015568117],"domain_scores_gemma":[0.99828464,0.000023484285,0.0005676211,0.00031376502,0.00035820657,0.00045231046],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006599331,0.0003181896,0.00031868467,0.0011291456,0.0011352148,0.0007343991,0.00038010193,0.000075719945,0.00098829],"category_scores_gemma":[0.00012536749,0.0003024537,0.00010509316,0.0013376338,0.00009235922,0.0008038506,0.00007333979,0.00034675782,0.0003982],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012802686,0.00008128202,0.12048795,0.000597266,0.0006115022,0.013131368,0.0027411983,0.008066601,0.0019235568,0.05516387,0.7595668,0.037500583],"study_design_scores_gemma":[0.0012813031,0.000036181857,0.017403115,0.00014455832,0.000091701084,0.00028368234,0.0015230527,0.0036035532,0.00003925811,0.0020276648,0.97300667,0.00055927417],"about_ca_topic_score_codex":0.21182258,"about_ca_topic_score_gemma":0.93851954,"teacher_disagreement_score":0.72669697,"about_ca_system_score_codex":0.00045623226,"about_ca_system_score_gemma":0.00031587709,"threshold_uncertainty_score":0.9999428},"labels":[],"label_agreement":null},{"id":"W4366569666","doi":"10.32721/ctj.2023.71.1.berger","title":"\"Tax-Free\": The Effect of a Heuristic Cue on the Choice Between a TFSA and an RRSP","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Heuristics; Heuristic; Preference; Economics; Tax credit; Term (time); Public economics; Plan (archaeology); Test (biology); Actuarial science; Microeconomics; Computer science; Artificial intelligence","score_opus":0.01596176478445431,"score_gpt":0.21373469952682514,"score_spread":0.19777293474237084,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569666","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9774909,0.00013301377,0.000003536579,0.020034378,0.00042392281,0.000446123,0.00015819367,0.00003333828,0.001276576],"genre_scores_gemma":[0.992776,0.000020965359,0.000009416963,0.0011454381,0.0027579253,0.000030932682,0.00007350479,0.00006228723,0.00312357],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976913,0.00014704293,0.0005256017,0.00039399572,0.00027491496,0.00096716895],"domain_scores_gemma":[0.99743783,0.0006910527,0.0004731535,0.0008534239,0.00023634164,0.00030817886],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021063185,0.00034645185,0.000506058,0.0009011211,0.0010951611,0.0004254398,0.0010855317,0.00012868611,0.0003583403],"category_scores_gemma":[0.0027788149,0.00022921256,0.00019677206,0.0018092208,0.0001956176,0.00047440224,0.00013193121,0.0006129345,0.0001093926],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003465003,0.000010225508,0.79150164,0.00020939617,0.00009981523,0.0003219738,0.00047015108,0.00012518323,0.000058159647,0.002397602,0.19966498,0.0051062256],"study_design_scores_gemma":[0.00091961585,0.00023090832,0.70985824,0.00043670705,0.0006214759,0.000044418084,0.0003000687,0.0033085083,0.000035749177,0.0030933472,0.28056964,0.00058129843],"about_ca_topic_score_codex":0.31024212,"about_ca_topic_score_gemma":0.8670648,"teacher_disagreement_score":0.55682266,"about_ca_system_score_codex":0.00024277491,"about_ca_system_score_gemma":0.00012020138,"threshold_uncertainty_score":0.9347017},"labels":[],"label_agreement":null},{"id":"W4366569667","doi":"10.32721/ctj.2023.71.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalité","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Foundation (evidence); Political science; Humanities; Art; Law","score_opus":0.016131862167276384,"score_gpt":0.2554023948607545,"score_spread":0.23927053269347812,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569667","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.36911502,0.0016597498,0.00017206186,0.57693094,0.007042261,0.0008012967,0.011392793,0.00010248621,0.03278338],"genre_scores_gemma":[0.4471118,0.0023184016,0.00037317062,0.010348032,0.0064009987,0.0000990071,0.00040552954,0.0002423043,0.5327008],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9873014,0.001562624,0.0011448556,0.0010031778,0.00043835395,0.008549576],"domain_scores_gemma":[0.97498095,0.0006611164,0.0007058835,0.00084507477,0.0005229819,0.022284022],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity","insufficient_payload"],"category_scores_codex":[0.0065761907,0.0008229826,0.0008289137,0.0023608815,0.004039347,0.0011294264,0.0016574597,0.0014930262,0.005255711],"category_scores_gemma":[0.0038980257,0.0011463118,0.0004985338,0.0043258127,0.0011516991,0.0011643885,0.000058395137,0.0023058034,0.0010788859],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000013007393,0.000021142292,0.0066228323,0.00012717403,0.00018555,0.004912614,0.029286757,0.0011361307,0.000039794144,0.038240723,0.8733942,0.046020113],"study_design_scores_gemma":[0.00064113835,0.00009907681,0.04386897,0.00047316862,0.00018236465,0.0018928992,0.0040100836,0.002118954,0.000014498459,0.016419856,0.9291101,0.0011688985],"about_ca_topic_score_codex":0.99984735,"about_ca_topic_score_gemma":0.99999684,"teacher_disagreement_score":0.5665829,"about_ca_system_score_codex":0.05956062,"about_ca_system_score_gemma":0.04554237,"threshold_uncertainty_score":0.99999595},"labels":[],"label_agreement":null},{"id":"W4366569673","doi":"10.32721/ctj.2023.71.1.cc","title":"Current Cases","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"","field":"","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Engineering; Electrical engineering","score_opus":0.04117390924604165,"score_gpt":0.24690222453266616,"score_spread":0.20572831528662452,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569673","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94870865,0.0030386162,0.000027729922,0.027324295,0.007890234,0.0006573034,0.0057807327,0.00048586086,0.0060866056],"genre_scores_gemma":[0.95756465,0.00046582785,0.00015795662,0.00057264237,0.003777329,0.00009364471,0.00044188485,0.00050222204,0.036423836],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9944496,0.00022652952,0.0007897705,0.0006709223,0.00030860127,0.0035545623],"domain_scores_gemma":[0.9894688,0.00022083547,0.00036398246,0.00085590844,0.00046016366,0.0086302925],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0013934826,0.00054077327,0.0005866814,0.0029506083,0.0011610521,0.00034728274,0.0010581261,0.00023242408,0.0024403648],"category_scores_gemma":[0.0017245938,0.0006035325,0.0003395525,0.003220695,0.00020459357,0.00046621915,0.00007138384,0.0014614428,0.012003381],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012785172,0.00001780703,0.009195924,0.000052385716,0.000081140875,0.014519307,0.0010315056,0.00032780465,0.00018914706,0.0004925249,0.951879,0.022200631],"study_design_scores_gemma":[0.0006082032,0.000100084515,0.02361645,0.00026002692,0.00008342696,0.009945037,0.0005896452,0.00058407575,0.000053175063,0.0013205725,0.96203697,0.00080231327],"about_ca_topic_score_codex":0.34182084,"about_ca_topic_score_gemma":0.9915146,"teacher_disagreement_score":0.6496938,"about_ca_system_score_codex":0.004505067,"about_ca_system_score_gemma":0.0022990291,"threshold_uncertainty_score":0.9996416},"labels":[],"label_agreement":null},{"id":"W4366569674","doi":"10.32721/ctj.2023.71.1.pf.romano","title":"Policy Forum: The Income Taxation of Crypto Contracts","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"International taxation; Income tax; Business; Tax law; Position (finance); Double taxation; Revenue; Capital gains tax; Agency (philosophy); Capital (architecture); Economics; Finance; Accounting; Public economics; Tax reform; Ad valorem tax","score_opus":0.015202562213907847,"score_gpt":0.20062747345625256,"score_spread":0.18542491124234473,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569674","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8276313,0.00009894119,0.00013640018,0.15718424,0.0012626728,0.0003786306,0.000105870175,0.00007091158,0.013131022],"genre_scores_gemma":[0.98663235,0.000032970227,0.000028926712,0.003442828,0.0020675794,0.000017035583,0.000051322615,0.000038552167,0.0076884464],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983322,0.000025408377,0.00047162306,0.0001999556,0.00015657832,0.00081423495],"domain_scores_gemma":[0.99778646,0.0000733893,0.0011501465,0.0003277214,0.00042029272,0.00024199033],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007038422,0.00018963672,0.00025080823,0.001202714,0.00058421877,0.00027229876,0.00051288115,0.00010037373,0.00034626081],"category_scores_gemma":[0.0011577773,0.00016195551,0.00012179262,0.002140132,0.00009691049,0.000669697,0.0000487338,0.00035208292,0.0002938333],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005706614,0.000043662163,0.12244653,0.00034627962,0.00017218634,0.0007921039,0.0012025662,0.003071317,0.0017125315,0.19590789,0.6158343,0.058413576],"study_design_scores_gemma":[0.0007758107,0.000021773565,0.26658323,0.00020085256,0.000049152586,0.00011571193,0.0016822596,0.0036808671,0.000055532055,0.027020337,0.69937855,0.00043591356],"about_ca_topic_score_codex":0.30899093,"about_ca_topic_score_gemma":0.9243109,"teacher_disagreement_score":0.61531997,"about_ca_system_score_codex":0.00035546283,"about_ca_system_score_gemma":0.00047743256,"threshold_uncertainty_score":0.6956106},"labels":[],"label_agreement":null},{"id":"W4366569678","doi":"10.32721/ctj.2023.71.1.sym.li","title":"Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Pillar; Political science; Regional science; Computer science; Operations research; Economics; Public economics; Engineering; Geography; Mechanical engineering","score_opus":0.01811151612899401,"score_gpt":0.1849594879190051,"score_spread":0.1668479717900111,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569678","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94014454,0.0018916465,0.000013695347,0.04209558,0.0021500343,0.00024400797,0.0033040056,0.000024043333,0.01013243],"genre_scores_gemma":[0.9927644,0.00027983147,0.00009892909,0.0015074563,0.0013010479,0.000024094485,0.000049764116,0.000061430335,0.003913011],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9960372,0.00004441639,0.0010981673,0.00072824495,0.000041344003,0.00205067],"domain_scores_gemma":[0.99664056,0.000085408225,0.00038889336,0.00046803863,0.000042930667,0.0023741643],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0009697691,0.00036724715,0.00079765625,0.00097608933,0.00037728006,0.00017332596,0.0005342435,0.00018621342,0.00028125377],"category_scores_gemma":[0.0005278903,0.0004810349,0.00012098371,0.0010282579,0.00010151548,0.00042644414,0.00008423063,0.00065483607,0.0002465024],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000029411003,0.000026799764,0.58195025,0.00016617223,0.0002224203,0.002636116,0.0021162245,0.0023456616,0.000013622553,0.07814983,0.32578143,0.0065620583],"study_design_scores_gemma":[0.0025747493,0.00011730069,0.44685242,0.00019484408,0.000028137792,0.0012223797,0.0013905575,0.013046198,0.000010512069,0.1614352,0.37147602,0.0016516806],"about_ca_topic_score_codex":0.9944497,"about_ca_topic_score_gemma":0.9999122,"teacher_disagreement_score":0.13509785,"about_ca_system_score_codex":0.00795557,"about_ca_system_score_gemma":0.0017933341,"threshold_uncertainty_score":0.99976414},"labels":[],"label_agreement":null},{"id":"W4366569681","doi":"10.32721/ctj.2023.71.1.sym.introduction","title":"Pillar Two in Canada?","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Identity and History","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Pillar; Political science; Engineering; Structural engineering","score_opus":0.013367700415981084,"score_gpt":0.20119543002498855,"score_spread":0.18782772960900745,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569681","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7077836,0.0012909822,0.000006047406,0.1607888,0.008205706,0.0005615647,0.0009688941,0.00009251552,0.12030192],"genre_scores_gemma":[0.79795074,0.0011276421,0.000052078394,0.0023353414,0.0019832668,0.000033515003,0.00005225872,0.00008730457,0.19637787],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99651694,0.00022393795,0.0004559183,0.0003402711,0.00029878799,0.0021641674],"domain_scores_gemma":[0.9947329,0.00011025544,0.00014958876,0.00031714357,0.0001694972,0.0045205783],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012420476,0.00018620958,0.00033395702,0.0027255744,0.0020537865,0.00044825533,0.0007349524,0.00014598566,0.0026626159],"category_scores_gemma":[0.0006956225,0.00027952177,0.00011017828,0.0023169292,0.00027929604,0.000299886,0.000023036631,0.0007389798,0.0002876401],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000004073722,0.000004878477,0.01318254,0.000019362467,0.000025814576,0.008408926,0.009229807,0.00041103718,0.000008995234,0.0039221714,0.94979566,0.014986707],"study_design_scores_gemma":[0.00031272485,0.000010780012,0.018240644,0.00006286326,0.000011976009,0.000114529874,0.0054998756,0.000071453476,7.9983977e-7,0.0009799381,0.9743507,0.00034371915],"about_ca_topic_score_codex":0.99999726,"about_ca_topic_score_gemma":1,"teacher_disagreement_score":0.15845346,"about_ca_system_score_codex":0.03749824,"about_ca_system_score_gemma":0.044976536,"threshold_uncertainty_score":0.99996567},"labels":[],"label_agreement":null},{"id":"W4366569683","doi":"10.32721/ctj.2023.71.1.sym.latulippe","title":"The Revised Case of IP Regimes Under the GloBE Rules: A Canadian Perspective","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Base erosion and profit shifting; Globe; Context (archaeology); Multinational corporation; Intellectual property; Business; Incentive; Nexus (standard); Industrial organization; Income tax; Profit (economics); Public economics; Economics; International taxation; Microeconomics; Finance; Tax reform; Political science; Engineering; Geography","score_opus":0.034671322815277635,"score_gpt":0.22479089268433222,"score_spread":0.1901195698690546,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569683","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.32051986,0.0053989394,0.00010103832,0.5529612,0.0032243514,0.0008540161,0.0056654187,0.000045633828,0.111229554],"genre_scores_gemma":[0.95889443,0.00046010688,0.00004333786,0.002870062,0.00084311544,0.000031606356,0.00002659661,0.00005833276,0.036772404],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99743193,0.000072885996,0.0008097217,0.0003310305,0.000040995004,0.001313436],"domain_scores_gemma":[0.99697226,0.00019575194,0.0005523395,0.0006593811,0.00033785927,0.0012823918],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0018993702,0.00022917843,0.00037990077,0.0010415874,0.0018818935,0.00022356659,0.0006956206,0.00018890746,0.0004248598],"category_scores_gemma":[0.0008043558,0.00018795826,0.00020681425,0.0016185129,0.00029481895,0.00017275628,0.000028168355,0.0006448536,0.00032064546],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00000498237,0.000004028531,0.00068312394,0.0000143541165,0.00013647799,0.0010807206,0.0036169225,0.00014809308,0.0000010391249,0.75083315,0.2427888,0.0006882995],"study_design_scores_gemma":[0.00043335048,0.000057498837,0.008601582,0.00007066188,0.000024791545,0.003751631,0.014798995,0.000780573,0.0000064457618,0.15770659,0.81335187,0.00041602514],"about_ca_topic_score_codex":0.96645886,"about_ca_topic_score_gemma":0.9977274,"teacher_disagreement_score":0.63837457,"about_ca_system_score_codex":0.0025064999,"about_ca_system_score_gemma":0.0013349396,"threshold_uncertainty_score":0.99941754},"labels":[],"label_agreement":null},{"id":"W4366569685","doi":"10.32721/ctj.2023.71.1.pf.kreklewetz","title":"Policy Forum: Canada's Proposed Cryptoasset Legislation","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Excise; Finance; Legislation; Business; Tax reform; Goods and services; Economics; Public economics; Law; Political science; Economy","score_opus":0.026448752773617325,"score_gpt":0.2015483077243477,"score_spread":0.17509955495073037,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569685","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.20677513,0.0018659108,0.0009959546,0.63131994,0.006906333,0.0010054485,0.00635079,0.00020596308,0.14457451],"genre_scores_gemma":[0.94411975,0.00020638091,0.00017086497,0.0023153017,0.0009530075,0.000028763863,0.00012098205,0.0000611988,0.05202375],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975381,0.000024389563,0.00067822775,0.0003879676,0.000058250804,0.001313049],"domain_scores_gemma":[0.99759424,0.000038870636,0.0004927903,0.00036505243,0.00014436687,0.0013647075],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00041312477,0.00024090572,0.00042279068,0.0011227569,0.0007623741,0.00016550298,0.0004293426,0.00012217682,0.00051386753],"category_scores_gemma":[0.00061423413,0.00029889317,0.00012272382,0.0013379017,0.0000611828,0.000246649,0.00003428153,0.000390984,0.0004278211],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006479272,0.000009558712,0.07530885,0.000033140004,0.000115643845,0.0003665617,0.0009571665,0.00050213956,0.000009047039,0.07213547,0.8460312,0.0045247353],"study_design_scores_gemma":[0.00042655919,0.000038878035,0.1189753,0.00003603867,0.0000057033026,0.00012747702,0.0007393603,0.00069956214,0.000007153246,0.029622665,0.84890115,0.00042017552],"about_ca_topic_score_codex":0.9785106,"about_ca_topic_score_gemma":0.99971014,"teacher_disagreement_score":0.7373446,"about_ca_system_score_codex":0.002730566,"about_ca_system_score_gemma":0.0017634569,"threshold_uncertainty_score":0.9999463},"labels":[],"label_agreement":null},{"id":"W4366569691","doi":"10.32721/ctj.2023.71.1.ptp","title":"Personal Tax Planning: Foreign Tax Credits for Taxpayers with Cross-Border Employment Income","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"State income tax; Double taxation; Tax credit; Indirect tax; Direct tax; Value-added tax; Tax reform; Gross income; Business; Ad valorem tax; International taxation; Tax avoidance; Income tax; Public economics; Labour economics; Economics","score_opus":0.024352963394789432,"score_gpt":0.2780127652656245,"score_spread":0.2536598018708351,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569691","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94115865,0.0003239927,0.00084693043,0.025998062,0.0026579322,0.001282354,0.000961468,0.00026946494,0.026501158],"genre_scores_gemma":[0.893299,0.0000089092555,0.00033014888,0.002682114,0.005066496,0.0001610282,0.0003379151,0.00015878081,0.09795564],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968545,0.00001984723,0.00054991,0.0005459322,0.00029994771,0.0017298887],"domain_scores_gemma":[0.9976755,0.00008524064,0.00060244475,0.00031678562,0.00062060624,0.0006994575],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00070479745,0.0004524254,0.0004764514,0.0014036986,0.0012625727,0.0011497252,0.000514455,0.00021453494,0.0016501971],"category_scores_gemma":[0.00046880307,0.00042780876,0.00020351821,0.0012702992,0.00015584631,0.001219505,0.000056446945,0.0005517704,0.00022451572],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021059022,0.0000419924,0.16920924,0.00042274434,0.0003309608,0.0020718814,0.0022381083,0.0031772817,0.000058096713,0.007398181,0.8090171,0.0058238255],"study_design_scores_gemma":[0.0013981621,0.00008899934,0.044905186,0.0002505389,0.0000808092,0.00018074765,0.0018219523,0.0029875168,0.000011314804,0.000787379,0.94682807,0.00065930764],"about_ca_topic_score_codex":0.20959806,"about_ca_topic_score_gemma":0.8028881,"teacher_disagreement_score":0.59329003,"about_ca_system_score_codex":0.000704858,"about_ca_system_score_gemma":0.0004672544,"threshold_uncertainty_score":0.99988717},"labels":[],"label_agreement":null},{"id":"W4366569693","doi":"10.32721/ctj.2023.71.1.pf.editors","title":"Policy Forum: Editors' Introduction—The Tax Treatment of Cryptoassets","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science","score_opus":0.015260866233822978,"score_gpt":0.20652881245382246,"score_spread":0.19126794621999949,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4366569693","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2942914,0.0001926997,0.00008644429,0.68456745,0.0139001915,0.0006208999,0.00028279115,0.0001208617,0.0059372755],"genre_scores_gemma":[0.81922233,0.00018294131,0.00008176277,0.0027125068,0.11803991,0.00007847292,0.00023036015,0.00011339245,0.059338294],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981327,0.00002538489,0.00047041773,0.0002899016,0.00015911444,0.00092246046],"domain_scores_gemma":[0.99823666,0.000047365884,0.0006027016,0.00044108744,0.000384144,0.0002880313],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00037167154,0.00025207934,0.00030740586,0.0012724665,0.0007007212,0.00026064066,0.00041565648,0.00010576701,0.0006127317],"category_scores_gemma":[0.00046860785,0.0002092933,0.00017357174,0.0021431579,0.0001145205,0.0005368851,0.00003397261,0.00022812939,0.00036533532],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000010446194,0.00002251726,0.0060556564,0.000041017563,0.000054817447,0.00014023791,0.00023793675,0.00042447346,0.00017414641,0.0070028515,0.96990055,0.015935328],"study_design_scores_gemma":[0.00042983014,0.000036017795,0.011085646,0.0000331655,0.000041330273,0.000087964945,0.0008129817,0.0006272014,0.000047164154,0.004333801,0.9822302,0.00023472332],"about_ca_topic_score_codex":0.29917273,"about_ca_topic_score_gemma":0.88528824,"teacher_disagreement_score":0.6818549,"about_ca_system_score_codex":0.0008060109,"about_ca_system_score_gemma":0.00054050796,"threshold_uncertainty_score":0.8534733},"labels":[],"label_agreement":null},{"id":"W4385726976","doi":"10.32721/ctj.2023.71.2.pf.mcmillan","title":"Policy Forum: Inflation Indexation and Capital Gains Tax Reform","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Indexation; Economics; Monetary economics; Capital (architecture); Inflation tax; Fixed capital; Taxable income; Capital formation; Macroeconomics; Financial capital; Monetary policy; Accounting; Market economy","score_opus":0.02717768590284663,"score_gpt":0.20601124100936385,"score_spread":0.17883355510651722,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385726976","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.87390083,0.00025796783,0.00008195631,0.07014342,0.0008523682,0.0002477819,0.0014924336,0.000047325317,0.052975934],"genre_scores_gemma":[0.9856705,0.00015683548,0.000068960006,0.001229493,0.0011454315,0.000021761392,0.0001238941,0.000057232093,0.011525867],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99757004,0.000019559506,0.0007591734,0.00040559607,0.000028374738,0.0012172521],"domain_scores_gemma":[0.99755096,0.000036835267,0.0004495171,0.00031200272,0.00005217816,0.0015985107],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00069656636,0.00024379752,0.00040838245,0.0019557776,0.0006228837,0.00021074356,0.00028973343,0.00027328922,0.00016053188],"category_scores_gemma":[0.00042136913,0.00030567203,0.00012242467,0.0007435918,0.000108864384,0.0006469171,0.00004542329,0.00046526294,0.00052007695],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000024875852,0.000023923254,0.20518942,0.00013648407,0.00021399936,0.00028851547,0.008368063,0.00042658133,0.000033774406,0.6636221,0.108121306,0.0135509735],"study_design_scores_gemma":[0.0010108603,0.00014183164,0.36422133,0.000062692205,0.000013151461,0.0004816609,0.0014296552,0.0052487147,0.000015865842,0.48334262,0.14324144,0.00079017656],"about_ca_topic_score_codex":0.3433417,"about_ca_topic_score_gemma":0.8438206,"teacher_disagreement_score":0.50047886,"about_ca_system_score_codex":0.002582508,"about_ca_system_score_gemma":0.00027593237,"threshold_uncertainty_score":0.99993956},"labels":[],"label_agreement":null},{"id":"W4385727005","doi":"10.32721/ctj.2023.71.2.plekhanova","title":"Strategic Narratives in International Tax Policy Making: BEPS Action 1 and the Stability Argument","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Base erosion and profit shifting; Narrative; Argument (complex analysis); Tax policy; Argumentative; Economics; Political science; International taxation; Boilerplate text; Law and economics; Public economics; Tax reform; Law; Linguistics","score_opus":0.04769380141745128,"score_gpt":0.24523794198258833,"score_spread":0.19754414056513706,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385727005","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84354997,0.00006081888,0.00001955328,0.14496244,0.00087406597,0.0002634472,0.00005810011,0.000028882134,0.010182736],"genre_scores_gemma":[0.99314636,0.000058116908,0.0000234896,0.0015420503,0.0014944273,0.000030131696,0.00003814816,0.000020715543,0.0036465481],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986091,0.00005230124,0.00037401626,0.00026575534,0.00013352864,0.0005653011],"domain_scores_gemma":[0.99905413,0.000051568095,0.00038645125,0.00018689875,0.00017720877,0.000143756],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001034032,0.00018030094,0.0002069483,0.00094622484,0.00044117108,0.00054408115,0.0003213152,0.00007422793,0.00052838074],"category_scores_gemma":[0.00034510597,0.00015405586,0.00006590598,0.0011292,0.00015240273,0.00065325457,0.00005324552,0.0004197772,0.000057473768],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00070254673,0.00018849065,0.2539352,0.00074934046,0.00043329358,0.0022835033,0.02413112,0.0040406925,0.0019166055,0.49977282,0.13812555,0.07372086],"study_design_scores_gemma":[0.003723682,0.000027199314,0.20870478,0.00031837192,0.00003663951,0.0002229356,0.034697317,0.014938157,0.000024467825,0.1527376,0.58373994,0.0008289195],"about_ca_topic_score_codex":0.14767452,"about_ca_topic_score_gemma":0.95764524,"teacher_disagreement_score":0.80997074,"about_ca_system_score_codex":0.0007196353,"about_ca_system_score_gemma":0.00032700392,"threshold_uncertainty_score":0.8580012},"labels":[],"label_agreement":null},{"id":"W4385727006","doi":"10.32721/ctj.2023.71.2.pf.hansen","title":"Policy Forum: The Effects of Indexation and Inflation on Tax System Design","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Indexation; Economics; Inflation (cosmology); Inflation tax; Revenue; Neutrality; Value-added tax; Tax reform; Public economics; Tax revenue; Monetary economics; Tax policy; Ad valorem tax; Macroeconomics; Monetary policy; Accounting; Political science; Law","score_opus":0.014322431608568765,"score_gpt":0.23111359895745753,"score_spread":0.21679116734888876,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385727006","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.670229,0.0004797686,0.00037133534,0.31406873,0.0021647192,0.0017967216,0.00090380706,0.00008227136,0.009903623],"genre_scores_gemma":[0.9835242,0.00019914682,0.000024964991,0.0012994634,0.0009418153,0.000028977867,0.00000599361,0.000025482188,0.013949933],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99804497,0.00033610698,0.00030498422,0.00019714571,0.00020271142,0.00091408624],"domain_scores_gemma":[0.9973714,0.0005745543,0.00033644124,0.00023723388,0.00013704723,0.0013433758],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010975663,0.00015271363,0.00021691747,0.00069545343,0.0011733995,0.00012449463,0.0003398025,0.00018109853,0.000016420994],"category_scores_gemma":[0.0024513535,0.00014180838,0.00007317045,0.0012461961,0.00022483514,0.00020787909,0.00001402742,0.00032771626,0.000021235275],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000039774175,0.000011303677,0.0058219135,0.0003571635,0.00012679394,0.0005679759,0.0428474,0.0012740133,0.00020522176,0.2587207,0.6395884,0.05043933],"study_design_scores_gemma":[0.0015537302,0.00053685094,0.17336053,0.0017126688,0.00012302099,0.0003332894,0.010817982,0.0018436534,0.00034557484,0.017883133,0.7905288,0.0009608151],"about_ca_topic_score_codex":0.9030359,"about_ca_topic_score_gemma":0.9927941,"teacher_disagreement_score":0.31329522,"about_ca_system_score_codex":0.0018922774,"about_ca_system_score_gemma":0.0020046695,"threshold_uncertainty_score":0.90249586},"labels":[],"label_agreement":null},{"id":"W4385727041","doi":"10.32721/ctj.2023.71.2.pf.editors","title":"Policy Forum: Editors' Introduction—The Fiscal Impact of Inflation","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policies and Political Economy","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Inflation (cosmology); Economics; Keynesian economics; Fiscal policy; Macroeconomics; Monetary policy; Monetary economics; Political science; Physics","score_opus":0.015097000817751175,"score_gpt":0.21602125393571958,"score_spread":0.2009242531179684,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385727041","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.42424816,0.000365483,0.00018400014,0.53581727,0.0088497475,0.00048839673,0.003939328,0.000060102237,0.026047533],"genre_scores_gemma":[0.9578041,0.00009178862,0.00004936448,0.00081753253,0.024716003,0.000023978213,0.00010416799,0.00006585402,0.01632722],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973285,0.000035302604,0.00092962116,0.00030974485,0.000040404517,0.0013564158],"domain_scores_gemma":[0.99733937,0.00011547531,0.00045312714,0.000501224,0.00010479465,0.0014860382],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00071928505,0.00023636817,0.0004884369,0.001239861,0.00043199226,0.00013028327,0.00051037804,0.00021541081,0.0011281142],"category_scores_gemma":[0.00095206255,0.00022296466,0.00040664518,0.0012040846,0.00020738631,0.00031293186,0.000045698376,0.0005487886,0.0005433492],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007115757,0.000009778259,0.023606248,0.000022016327,0.00010912159,0.000019083018,0.0006341559,0.0017282452,0.00000584608,0.10706413,0.8656702,0.0011240735],"study_design_scores_gemma":[0.00037774403,0.00016741356,0.1107765,0.000019887786,0.00001257445,0.00019734917,0.00024729737,0.0021909694,0.000008671839,0.09285313,0.7928053,0.00034312264],"about_ca_topic_score_codex":0.43784365,"about_ca_topic_score_gemma":0.4128526,"teacher_disagreement_score":0.5349997,"about_ca_system_score_codex":0.0016404772,"about_ca_system_score_gemma":0.0004484946,"threshold_uncertainty_score":0.999785},"labels":[],"label_agreement":null},{"id":"W4385727042","doi":"10.32721/ctj.2023.71.2.pf.mckenzie","title":"Policy Forum: The Impact of a Rise in Inflation on Marginal Effective Tax Rates on Corporate Capital","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Economics; Inflation (cosmology); Monetary economics; Capital (architecture); Corporate tax; Incentive; Capital income; Inflation rate; Macroeconomics; Monetary policy; Tax reform; Value-added tax; Public economics; International taxation; Tax avoidance; Market economy; Geography","score_opus":0.02594858750065659,"score_gpt":0.22532969046884904,"score_spread":0.19938110296819245,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385727042","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96824986,0.000094493975,0.0000057515454,0.017045224,0.00037671562,0.00042774246,0.0020335168,0.000011135536,0.011755548],"genre_scores_gemma":[0.9969721,0.00004334154,0.000006505356,0.0003488103,0.00048712696,0.000045544646,0.00004107061,0.000046447487,0.0020090535],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.997693,0.00007404427,0.00074275123,0.00035830328,0.00003144406,0.001100474],"domain_scores_gemma":[0.99775296,0.00021390832,0.00078037725,0.00037453548,0.00004917141,0.00082906446],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0009893478,0.00028328158,0.0005390344,0.002169797,0.000266821,0.00009718223,0.00041280876,0.00018820628,0.00014610887],"category_scores_gemma":[0.00066582643,0.00026397538,0.00027542678,0.0011315456,0.00012602545,0.00024243743,0.000025856478,0.00065404375,0.00042946677],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0003023379,0.00009869212,0.68885636,0.00008141922,0.0003691758,0.0004997436,0.007239128,0.027571285,0.00004026272,0.16254884,0.10631756,0.0060751853],"study_design_scores_gemma":[0.00096784916,0.0005384362,0.8087233,0.00010151507,0.00000604814,0.00008898461,0.0003644893,0.0052158204,0.00003209995,0.18127589,0.0023293656,0.00035621517],"about_ca_topic_score_codex":0.4132876,"about_ca_topic_score_gemma":0.65844464,"teacher_disagreement_score":0.24515699,"about_ca_system_score_codex":0.00260263,"about_ca_system_score_gemma":0.00037335552,"threshold_uncertainty_score":0.9999812},"labels":[],"label_agreement":null},{"id":"W4385730004","doi":"10.32721/ctj.2023.71.2.ptp","title":"Personal Tax Planning: Parameters of the New Tax-Free First Home Savings Account","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Socio-Economic Development Trends","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Legislature; Savings account; Tax reform; Business; Tax planning; Government (linguistics); Economics; Public economics; Tax credit; Finance; International taxation","score_opus":0.03126908335166957,"score_gpt":0.23219650162191313,"score_spread":0.20092741827024357,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730004","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.74025047,0.00027929616,0.000012610258,0.24852617,0.0030425088,0.00030215198,0.0005133383,0.000045666406,0.007027773],"genre_scores_gemma":[0.8074942,0.00020967412,0.0004505096,0.0014624423,0.0013892035,0.00002932751,0.00003295921,0.000084688145,0.18884699],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.996778,0.0001503276,0.00058832695,0.00041738022,0.00039730445,0.0016686649],"domain_scores_gemma":[0.99591744,0.00031900857,0.0005230557,0.00046150116,0.00016743933,0.002611572],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0013410603,0.00030141856,0.0004414827,0.00060322555,0.0018122259,0.00023816453,0.0019351593,0.00029566733,0.0008727267],"category_scores_gemma":[0.0011534555,0.00028864644,0.00033752518,0.0012576128,0.00057379936,0.0003683823,0.00011288205,0.0007085856,0.00008068571],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00000782377,0.0000064606143,0.056370158,0.000018523324,0.00011353061,0.00020792833,0.03393997,0.00024269534,0.000005893978,0.000827557,0.90547514,0.002784318],"study_design_scores_gemma":[0.0005403081,0.0000323997,0.13646135,0.00023701097,0.000044430144,0.00012410677,0.0104434835,0.00007350114,0.0000054812344,0.0040741274,0.8475019,0.00046192217],"about_ca_topic_score_codex":0.6052696,"about_ca_topic_score_gemma":0.9780131,"teacher_disagreement_score":0.37274346,"about_ca_system_score_codex":0.0037737163,"about_ca_system_score_gemma":0.004508059,"threshold_uncertainty_score":0.99995655},"labels":[],"label_agreement":null},{"id":"W4385730024","doi":"10.32721/ctj.2023.71.2.pf.schirle","title":"Policy Forum: Pensions, Retirement Incentives, and the Role of Inflation","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Retirement, Disability, and Employment","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Pension; Incentive; Inflation (cosmology); Wage; Economics; Pension plan; Labour economics; Plan (archaeology); Business; Finance; Microeconomics","score_opus":0.06638853410553439,"score_gpt":0.3217909972138785,"score_spread":0.25540246310834414,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730024","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.83181626,0.0006308126,0.000005752239,0.14572532,0.00056672486,0.0007436148,0.00011183694,0.000027233018,0.020372419],"genre_scores_gemma":[0.9931054,0.0012143777,0.000027305477,0.00035076318,0.00044031887,0.00002356739,0.000015344578,0.000016969656,0.0048059192],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99788624,0.00035695135,0.00041934385,0.00021560167,0.0002460426,0.00087581045],"domain_scores_gemma":[0.99795747,0.00015799631,0.00023358002,0.00026363268,0.00020638826,0.0011809324],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0020154933,0.00013811729,0.00024553185,0.00038598498,0.0012772562,0.000110951456,0.00034413827,0.00010736782,0.00016139499],"category_scores_gemma":[0.0011723351,0.000117549745,0.00010603536,0.00078313856,0.00068469305,0.00018261354,0.000050476567,0.00024454575,0.000014975702],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010766191,0.000049441747,0.40350413,0.000105146595,0.00020761538,0.00008173376,0.108640194,0.00013358511,0.0002512606,0.31607473,0.077294245,0.09355025],"study_design_scores_gemma":[0.0017710989,0.00012162896,0.14248636,0.00025627494,0.00009493957,0.000030156722,0.08195319,0.000474632,0.000080294434,0.14116083,0.6310839,0.00048668074],"about_ca_topic_score_codex":0.7361751,"about_ca_topic_score_gemma":0.98201346,"teacher_disagreement_score":0.5537897,"about_ca_system_score_codex":0.0011493741,"about_ca_system_score_gemma":0.0011158733,"threshold_uncertainty_score":0.9823751},"labels":[],"label_agreement":null},{"id":"W4385730025","doi":"10.32721/ctj.2023.71.2.sym.mawani","title":"MNEs' Incentives Under a Global Minimum Tax Based on Accounting Standards","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Accounting; Business; Economics; Accounting information system; Corporate tax; Monetary economics; Finance; Tax avoidance; Double taxation","score_opus":0.01727205443800142,"score_gpt":0.21644964791609758,"score_spread":0.19917759347809616,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730025","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8576987,0.0001385718,0.0010183518,0.08763451,0.0046059065,0.000618335,0.001367906,0.00030750246,0.046610244],"genre_scores_gemma":[0.9812992,0.000013394926,0.00007374292,0.00858845,0.00248002,0.00002274937,0.00014016271,0.00006999385,0.007312275],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99705017,0.000039775765,0.00053383765,0.0005068071,0.00041891524,0.001450485],"domain_scores_gemma":[0.99770945,0.00006830744,0.0006466159,0.00040855657,0.0006837385,0.00048331165],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012090325,0.0003865748,0.00038166932,0.0010827557,0.0009951177,0.0009263831,0.0005951103,0.00017548473,0.0012985822],"category_scores_gemma":[0.0007755749,0.0004102007,0.00019231491,0.0025810702,0.000109249995,0.00087968307,0.00006351746,0.0005158074,0.0005314154],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00011271789,0.000071031085,0.06968821,0.00030425165,0.000098612196,0.0020755583,0.00020882364,0.009663112,0.00013523466,0.011018514,0.8854197,0.021204224],"study_design_scores_gemma":[0.0014262457,0.00004330149,0.08774387,0.0004918588,0.00006689628,0.00006344481,0.0012825715,0.02756026,0.000010914808,0.005663091,0.87476176,0.0008857727],"about_ca_topic_score_codex":0.089334376,"about_ca_topic_score_gemma":0.87446463,"teacher_disagreement_score":0.78513026,"about_ca_system_score_codex":0.001983776,"about_ca_system_score_gemma":0.0011218857,"threshold_uncertainty_score":0.99983495},"labels":[],"label_agreement":null},{"id":"W4385730027","doi":"10.32721/ctj.2023.71.2.awards","title":"Canadian Tax Foundation Regional Student-Paper Awards/Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Foundation (evidence); Political science; Humanities; Art; Law","score_opus":0.014916524404733891,"score_gpt":0.24872042249005763,"score_spread":0.23380389808532373,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730027","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5311087,0.00097254507,0.000042204345,0.45666927,0.002576344,0.00051376194,0.0031996472,0.000054997596,0.004862547],"genre_scores_gemma":[0.8581764,0.0032636516,0.00027673825,0.019167366,0.005602406,0.00013194256,0.00029216523,0.0002157918,0.11287352],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.989017,0.0012538004,0.0012256514,0.0010593225,0.0005893058,0.0068549104],"domain_scores_gemma":[0.9773737,0.0006693237,0.0006946428,0.0007897253,0.0006012933,0.019871298],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.005299155,0.0008134453,0.00080862193,0.0015300323,0.0043609673,0.0009025839,0.0015501104,0.0011008977,0.005152957],"category_scores_gemma":[0.0029130112,0.0010646202,0.0005098847,0.0035386167,0.0011655536,0.0013170176,0.00007630148,0.0018155033,0.0007177652],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000243602,0.00006574192,0.03248573,0.00008258422,0.00036244557,0.0064513427,0.036540102,0.0015940275,0.000102082166,0.049271844,0.85343075,0.019589022],"study_design_scores_gemma":[0.00089662493,0.00008992436,0.22197646,0.0002813409,0.00018275304,0.0017964029,0.004774743,0.00119883,0.00001603484,0.010649667,0.7571828,0.0009544176],"about_ca_topic_score_codex":0.99908364,"about_ca_topic_score_gemma":0.99998343,"teacher_disagreement_score":0.4375019,"about_ca_system_score_codex":0.03740313,"about_ca_system_score_gemma":0.031927522,"threshold_uncertainty_score":0.9991804},"labels":[],"label_agreement":null},{"id":"W4385730028","doi":"10.32721/ctj.2023.71.2.ustd","title":"Selected US Tax Developments: Final Regulations Ease Requirements for Qualified Foreign Pension Funds","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Pension; Treasury; Business; Finance; Accounting; Pension fund; Actuarial science; Law; Political science","score_opus":0.06953954390752325,"score_gpt":0.23909293250683858,"score_spread":0.16955338859931535,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730028","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9608606,0.000084268046,0.0017469554,0.024471696,0.00216535,0.0012138109,0.0004429857,0.00024067902,0.008773635],"genre_scores_gemma":[0.9349941,0.00002076295,0.00076568,0.0028160564,0.0019598687,0.00012929241,0.0012753943,0.00010538084,0.05793346],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973289,0.00003078919,0.0006851958,0.00045429444,0.00022018625,0.0012806756],"domain_scores_gemma":[0.9973385,0.000068197085,0.0007120044,0.00033194033,0.0010628739,0.0004864895],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.00084754673,0.00032450928,0.0003370377,0.0014164362,0.0013992445,0.00049220683,0.00043673022,0.00016043552,0.0006732892],"category_scores_gemma":[0.001165685,0.00036128287,0.00013530803,0.0024467104,0.000056527544,0.0009811174,0.000053577376,0.0003124442,0.00031216964],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000826577,0.00003479559,0.03292671,0.00022039792,0.00010306661,0.00039826005,0.0002678387,0.00075090985,0.00093029987,0.007896338,0.9471731,0.009215601],"study_design_scores_gemma":[0.0017868784,0.00003498773,0.12057657,0.00027636354,0.000092384216,0.00009091958,0.0006071443,0.009097016,0.000059870163,0.007479581,0.85912794,0.0007703292],"about_ca_topic_score_codex":0.06392539,"about_ca_topic_score_gemma":0.8506975,"teacher_disagreement_score":0.78677213,"about_ca_system_score_codex":0.0008330183,"about_ca_system_score_gemma":0.0007651425,"threshold_uncertainty_score":0.9999008},"labels":[],"label_agreement":null},{"id":"W4385730031","doi":"10.32721/ctj.2023.71.2.fon","title":"Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Work (physics); Dual (grammatical number); Basic income; Labour economics; Economics; Demographic economics; Public economics; Engineering","score_opus":0.021406388050642867,"score_gpt":0.24355483389665405,"score_spread":0.22214844584601118,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730031","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96292144,0.0008013957,0.000004737377,0.034787003,0.0006585831,0.00047228616,0.000032516935,0.0000022093707,0.00031980552],"genre_scores_gemma":[0.99329156,0.00031182883,0.000015485632,0.00015260116,0.00012647091,0.000027277587,6.566948e-7,0.000005806984,0.0060683405],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9986696,0.00013582913,0.00029861304,0.00016806702,0.00019174797,0.00053611916],"domain_scores_gemma":[0.99841183,0.00070214353,0.0004502816,0.00010219132,0.00014168839,0.00019183343],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0020112775,0.00009673563,0.00019217197,0.0000808578,0.0011949006,0.000091781425,0.00033622255,0.00006530039,0.000025858391],"category_scores_gemma":[0.0012751037,0.00006255186,0.000058076683,0.0008496093,0.00042426377,0.00018757406,0.00005000258,0.00025379457,2.1730419e-7],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000015321044,0.000009824486,0.7052782,0.00008630302,0.000049683185,0.000018057359,0.24941494,0.000042615884,0.00015791936,0.0047090333,0.0042285207,0.03598958],"study_design_scores_gemma":[0.00021690811,0.00004450004,0.95578915,0.0004188222,0.000021328024,0.0000046215328,0.022716329,0.000061924824,0.000112901624,0.0014909994,0.019004842,0.000117693155],"about_ca_topic_score_codex":0.9651838,"about_ca_topic_score_gemma":0.9999262,"teacher_disagreement_score":0.25051093,"about_ca_system_score_codex":0.000834279,"about_ca_system_score_gemma":0.0016663665,"threshold_uncertainty_score":0.919033},"labels":[],"label_agreement":null},{"id":"W4385730033","doi":"10.32721/ctj.2023.71.2.pfp","title":"Planification fiscale personnelle : Les paramètres du nouveau compte d'épargne libre d'impôt pour l'achat d'une première propriété (CÉLIAPP)","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Healthcare Systems and Practices","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Humanities; Political science; Physics; Philosophy","score_opus":0.07482266724473642,"score_gpt":0.3213592498489791,"score_spread":0.24653658260424272,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730033","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.20059673,0.0091576725,0.00044707267,0.7570073,0.01250526,0.0026331223,0.0050521456,0.0002345338,0.012366153],"genre_scores_gemma":[0.46355367,0.0046977988,0.0009865956,0.0016096703,0.011085608,0.00031914876,0.000758567,0.0004012122,0.51658773],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98646325,0.0042401413,0.0024673154,0.0013061414,0.0005503167,0.0049728337],"domain_scores_gemma":[0.9848326,0.0022489554,0.0019736513,0.0012998764,0.0011286781,0.008516272],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity","insufficient_payload"],"category_scores_codex":[0.005650835,0.001061837,0.0015094407,0.0013777914,0.0058061224,0.00043891373,0.0013782053,0.0021865899,0.007556972],"category_scores_gemma":[0.002849237,0.0011333874,0.00048440223,0.0023134903,0.00037477436,0.0011807444,0.00016883439,0.0055970936,0.0035172412],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000094384384,0.00009520658,0.033185337,0.0027791916,0.00028695248,0.0030559015,0.044225853,0.00032611875,0.000104949366,0.001889002,0.8627364,0.05122069],"study_design_scores_gemma":[0.0013681254,0.00029536008,0.032856617,0.003579806,0.00021373302,0.0020716523,0.05501066,0.005136085,0.000016576474,0.0009283771,0.8974112,0.0011117794],"about_ca_topic_score_codex":0.7452447,"about_ca_topic_score_gemma":0.98209345,"teacher_disagreement_score":0.7553976,"about_ca_system_score_codex":0.003970157,"about_ca_system_score_gemma":0.0062919674,"threshold_uncertainty_score":0.99985343},"labels":[],"label_agreement":null},{"id":"W4385730039","doi":"10.32721/ctj.2023.71.2.sym.mintz","title":"Corporate Minimum Tax Options","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Corporate tax; Pillar; Tax reform; Tax avoidance; Ad valorem tax; Value-added tax; Indirect tax; Business; Direct tax; Tax competition; Public economics; Economics; International economics; Monetary economics; Engineering","score_opus":0.039096126827062296,"score_gpt":0.19868598399539897,"score_spread":0.15958985716833668,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730039","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84710705,0.00024641957,0.00024962935,0.114173315,0.0053829225,0.0005502206,0.00040369734,0.00034418065,0.03154255],"genre_scores_gemma":[0.83997613,0.00009984074,0.00020015216,0.0054623107,0.005339027,0.000052955424,0.00035388974,0.00012797695,0.14838775],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99760795,0.00002635823,0.00052090693,0.00039774715,0.00016890389,0.0012781625],"domain_scores_gemma":[0.9976861,0.00004079164,0.00082475407,0.00041223405,0.00045524124,0.00058086833],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007390513,0.00030643627,0.0003240123,0.0016098624,0.00097493856,0.00068087963,0.000574116,0.00015542455,0.0020334092],"category_scores_gemma":[0.00042972874,0.00033668094,0.00016650763,0.002530522,0.00010352048,0.0009808154,0.00006432876,0.00054414343,0.0034884072],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000010361452,0.000016344144,0.011417219,0.00008225087,0.000043767657,0.0017072237,0.00015189052,0.00085184496,0.00039566308,0.011750744,0.9672733,0.0062993676],"study_design_scores_gemma":[0.000530065,0.000014595679,0.02860209,0.00011648838,0.000049913866,0.00020429403,0.00057218794,0.0053437864,0.00001188628,0.0111066755,0.95288265,0.00056539377],"about_ca_topic_score_codex":0.11328832,"about_ca_topic_score_gemma":0.9178303,"teacher_disagreement_score":0.80454195,"about_ca_system_score_codex":0.0004908595,"about_ca_system_score_gemma":0.00043443774,"threshold_uncertainty_score":0.9999085},"labels":[],"label_agreement":null},{"id":"W4385730045","doi":"10.32721/ctj.2023.71.2.ctr","title":"Current Tax Reading","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Current (fluid); Reading (process); Economics; Political science; Electrical engineering; Engineering; Law","score_opus":0.02685261082389285,"score_gpt":0.20939357732855704,"score_spread":0.1825409665046642,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730045","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84443074,0.00075467804,0.00038148588,0.10047883,0.011935496,0.00067967566,0.0002775111,0.00046749643,0.04059408],"genre_scores_gemma":[0.9419673,0.00018767477,0.00008836887,0.003233821,0.008469739,0.00004139993,0.00022875317,0.00012866477,0.04565425],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976833,0.000020167883,0.00046592177,0.0003752744,0.00016955155,0.0012857971],"domain_scores_gemma":[0.9982721,0.00003795406,0.0004937101,0.00035039347,0.0003290537,0.000516784],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007553658,0.00027948138,0.00029672956,0.0015524441,0.0008195875,0.0006199922,0.00053520664,0.000106606654,0.0013078626],"category_scores_gemma":[0.000521922,0.00030244878,0.00015037853,0.0020746428,0.00006245033,0.00091514806,0.00006421414,0.0006182869,0.0023883015],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007191072,0.000011988711,0.019316956,0.0001343217,0.000027146876,0.00090878946,0.00019197987,0.00030970652,0.00015132932,0.008332358,0.9190559,0.051552363],"study_design_scores_gemma":[0.00032730933,0.000006943356,0.022243008,0.00019284249,0.000030336885,0.00010598539,0.00028038473,0.002711544,0.0000088270735,0.004780131,0.9688952,0.0004175129],"about_ca_topic_score_codex":0.11483867,"about_ca_topic_score_gemma":0.8646776,"teacher_disagreement_score":0.74983895,"about_ca_system_score_codex":0.000619184,"about_ca_system_score_gemma":0.00032521712,"threshold_uncertainty_score":0.9999428},"labels":[],"label_agreement":null},{"id":"W4385730047","doi":"10.32721/ctj.2023.71.2.itp","title":"International Tax Planning: Canada v. Alta Energy Luxembourg SARL—An Analysis Based on the Vienna Convention on the Law of Treaties","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Law; Convention; Political science; Vienna Convention on the Law of Treaties; Legal certainty; Good faith; Supreme court; Treaty; International law; Jurisprudence; Public international law","score_opus":0.023278875908037355,"score_gpt":0.20598754546517026,"score_spread":0.1827086695571329,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730047","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5578814,0.00008654303,0.00017530682,0.2543073,0.00318918,0.00042676585,0.0007526203,0.0000870504,0.18309382],"genre_scores_gemma":[0.9748891,0.000006038371,0.0000057941843,0.009099022,0.0009626709,0.000023904575,0.00028276505,0.000032493383,0.014698189],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982581,0.000085267595,0.0004454978,0.00027830809,0.00034549643,0.00058730505],"domain_scores_gemma":[0.9982111,0.00021917744,0.00058299873,0.0004415714,0.00032108373,0.00022410399],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007172054,0.00024477817,0.00029979987,0.0010118156,0.00074121886,0.00039452445,0.00074435933,0.000084752326,0.0028972214],"category_scores_gemma":[0.00036357212,0.00017446984,0.00019970171,0.001391685,0.00010883422,0.00033505153,0.000026341175,0.00033046337,0.0000230882],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008980305,0.00006494346,0.017929807,0.00004908971,0.00081910176,0.0005365118,0.00089698425,0.039291497,0.00004940899,0.42774868,0.5097537,0.002770467],"study_design_scores_gemma":[0.00025881536,0.000030358666,0.012440334,0.00010198075,0.00016256308,0.0000054460575,0.0021167737,0.04789136,0.000039166443,0.0006690147,0.93604475,0.000239447],"about_ca_topic_score_codex":0.98514503,"about_ca_topic_score_gemma":0.99915373,"teacher_disagreement_score":0.42707965,"about_ca_system_score_codex":0.0005804655,"about_ca_system_score_gemma":0.0003711435,"threshold_uncertainty_score":0.9980143},"labels":[],"label_agreement":null},{"id":"W4385730049","doi":"10.32721/ctj.2023.71.2.sym.boadway","title":"The Implications of Pillar Two for Corporate Tax Reform","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Tax reform; Value-added tax; Corporate tax; Tax avoidance; Ad valorem tax; Indirect tax; Pillar; Direct tax; State income tax; Economics; Business; Double taxation; Tax credit; Market economy; International economics; Public economics; Engineering","score_opus":0.041491929124849836,"score_gpt":0.2219834437250183,"score_spread":0.18049151460016846,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385730049","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6396342,0.00045411833,0.001059437,0.3204547,0.0039762394,0.0016564347,0.0012276339,0.00018560363,0.031351656],"genre_scores_gemma":[0.9573509,0.00012192618,0.00017281457,0.0020926588,0.0023398509,0.00012934332,0.0002211156,0.00008216524,0.03748922],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983063,0.000013442055,0.0005158827,0.00023362631,0.00009745814,0.00083333073],"domain_scores_gemma":[0.99740964,0.000083807034,0.001111411,0.00042528778,0.00071684853,0.00025298406],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00093560846,0.0001867032,0.0002369112,0.0005602568,0.0012318058,0.00030311994,0.0005927434,0.00007239869,0.00011530912],"category_scores_gemma":[0.00043655565,0.00015715738,0.00014812661,0.0014429234,0.00011604445,0.0004203224,0.000042332304,0.00023789683,0.0001269538],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003784066,0.000018344388,0.015371436,0.00019065956,0.00010280778,0.000085544576,0.0001887862,0.0006406884,0.001066314,0.15980172,0.7824953,0.040000506],"study_design_scores_gemma":[0.00053079973,0.000017300954,0.026037142,0.00006497059,0.000043122916,0.000050198938,0.0005674419,0.0022146716,0.00003847522,0.039201528,0.93096447,0.00026987155],"about_ca_topic_score_codex":0.108323164,"about_ca_topic_score_gemma":0.9473157,"teacher_disagreement_score":0.83899254,"about_ca_system_score_codex":0.0005134803,"about_ca_system_score_gemma":0.00037418256,"threshold_uncertainty_score":0.94741786},"labels":[],"label_agreement":null},{"id":"W4387969886","doi":"10.32721/ctj.2023.71.3.cc","title":"Current Cases","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"","field":"","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Geology; Oceanography","score_opus":0.04117390924604165,"score_gpt":0.24690222453266616,"score_spread":0.20572831528662452,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387969886","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94870865,0.0030386162,0.000027729922,0.027324295,0.007890234,0.0006573034,0.0057807327,0.00048586086,0.0060866056],"genre_scores_gemma":[0.95756465,0.00046582785,0.00015795662,0.00057264237,0.003777329,0.00009364471,0.00044188485,0.00050222204,0.036423836],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9944496,0.00022652952,0.0007897705,0.0006709223,0.00030860127,0.0035545623],"domain_scores_gemma":[0.9894688,0.00022083547,0.00036398246,0.00085590844,0.00046016366,0.0086302925],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0013934826,0.00054077327,0.0005866814,0.0029506083,0.0011610521,0.00034728274,0.0010581261,0.00023242408,0.0024403648],"category_scores_gemma":[0.0017245938,0.0006035325,0.0003395525,0.003220695,0.00020459357,0.00046621915,0.00007138384,0.0014614428,0.012003381],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012785172,0.00001780703,0.009195924,0.000052385716,0.000081140875,0.014519307,0.0010315056,0.00032780465,0.00018914706,0.0004925249,0.951879,0.022200631],"study_design_scores_gemma":[0.0006082032,0.000100084515,0.02361645,0.00026002692,0.00008342696,0.009945037,0.0005896452,0.00058407575,0.000053175063,0.0013205725,0.96203697,0.00080231327],"about_ca_topic_score_codex":0.34182084,"about_ca_topic_score_gemma":0.9915146,"teacher_disagreement_score":0.6496938,"about_ca_system_score_codex":0.004505067,"about_ca_system_score_gemma":0.0022990291,"threshold_uncertainty_score":0.9996416},"labels":[],"label_agreement":null},{"id":"W4387969988","doi":"10.32721/ctj.2023.71.3.pf.godbout-fr","title":"Policy Forum : Comment se matérialise l'exercice de l'autonomie fiscale du Québec?","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.026358005223589078,"score_gpt":0.25535187342160265,"score_spread":0.22899386819801357,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387969988","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.08294368,0.002603024,0.000068539695,0.88965386,0.0075944,0.00044926003,0.0014872968,0.00007745289,0.015122503],"genre_scores_gemma":[0.27973142,0.006531257,0.0003493843,0.027348971,0.01799269,0.00010752499,0.000052817548,0.00018337525,0.66770256],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99275357,0.0005522708,0.000872289,0.00068911805,0.00044539527,0.0046873735],"domain_scores_gemma":[0.9905809,0.00038884973,0.00067712174,0.00053045974,0.00029383722,0.0075287987],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.002557398,0.000536812,0.00072243257,0.00062979246,0.0034815848,0.0006615121,0.0017780853,0.0006137844,0.0031777949],"category_scores_gemma":[0.0015970572,0.0006349571,0.00050233904,0.0034128595,0.0012043277,0.0008170725,0.00013701206,0.0010681394,0.0008915553],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000011150699,0.00003298389,0.0145995,0.00004644315,0.000066246685,0.00094406214,0.029121367,0.0003883554,0.0000069541857,0.01441205,0.9140503,0.026320634],"study_design_scores_gemma":[0.00054095394,0.00011323001,0.015424674,0.0002623009,0.00009702197,0.0002696042,0.018244274,0.0010532404,0.000006128648,0.008614609,0.95464724,0.00072672975],"about_ca_topic_score_codex":0.998773,"about_ca_topic_score_gemma":0.99988693,"teacher_disagreement_score":0.86230487,"about_ca_system_score_codex":0.017395912,"about_ca_system_score_gemma":0.022606362,"threshold_uncertainty_score":0.9998864},"labels":[],"label_agreement":null},{"id":"W4387969995","doi":"10.32721/ctj.2023.71.3.correspondence","title":"Correspondence: Pillar 2 and the BITs","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Peripheral Artery Disease Management","field":"Medicine","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Pillar; Mathematics; Computer science; Arithmetic; Engineering; Structural engineering","score_opus":0.011170347224714099,"score_gpt":0.2063868089365461,"score_spread":0.195216461711832,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387969995","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7924263,0.001036225,0.000020792973,0.19596231,0.0010322685,0.0006318328,0.0001423406,0.0000682605,0.008679692],"genre_scores_gemma":[0.8233474,0.00063776004,0.00007709955,0.007742646,0.00092465867,0.000060364102,0.000048417733,0.00006625258,0.16709542],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99807173,0.0001150638,0.00033274747,0.00029735395,0.00017762952,0.001005463],"domain_scores_gemma":[0.9965072,0.00009727309,0.00010744353,0.0004280245,0.00013736852,0.0027226913],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008637138,0.0002161314,0.00035748334,0.0005709758,0.000548009,0.00014211322,0.00026774372,0.000091768445,0.001010886],"category_scores_gemma":[0.00047237193,0.00016202487,0.00013355156,0.0008100609,0.00026910013,0.00011788816,0.000053971264,0.00046798546,0.00029807663],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00023531451,0.000015356218,0.017808262,0.00013401045,0.00022407973,0.00943412,0.0023966152,0.00008887504,0.00011981613,0.0013514422,0.94259655,0.025595574],"study_design_scores_gemma":[0.002727545,0.00012543563,0.11842521,0.00021125123,0.00019367586,0.0033659402,0.0009863542,0.002359465,0.000008286723,0.0013389074,0.86997485,0.00028306374],"about_ca_topic_score_codex":0.037434105,"about_ca_topic_score_gemma":0.5918672,"teacher_disagreement_score":0.5544331,"about_ca_system_score_codex":0.00063512847,"about_ca_system_score_gemma":0.00052695174,"threshold_uncertainty_score":0.9999023},"labels":[],"label_agreement":null},{"id":"W4387969996","doi":"10.32721/ctj.2023.71.3.pfp","title":"Planification fiscale personnelle : Les nouvelles règles relatives à l'IMR — Est-ce que l'impôt minimum de remplacement est un tigre de papier avec de nouveaux crocs?","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Healthcare Systems and Practices","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.05091927389503522,"score_gpt":0.325298266798467,"score_spread":0.2743789929034318,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387969996","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5150188,0.010684793,0.0009155563,0.45308894,0.004243797,0.001637495,0.0030971938,0.00013458914,0.011178798],"genre_scores_gemma":[0.63520586,0.009462938,0.004429983,0.0024033126,0.0057626907,0.00033893896,0.00035657652,0.00038421655,0.3416555],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9859744,0.005311098,0.0020042893,0.0010498202,0.00040453172,0.0052559003],"domain_scores_gemma":[0.98560715,0.0028930998,0.0015899305,0.0009829534,0.00075838383,0.008168502],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity","insufficient_payload"],"category_scores_codex":[0.008203394,0.00088695757,0.0010766126,0.0011994296,0.005447189,0.00030900555,0.0010132765,0.0020785849,0.005765953],"category_scores_gemma":[0.0045163822,0.0009970355,0.00037866872,0.0013959601,0.0003802784,0.0007077019,0.00011919347,0.00472633,0.00094165024],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00017230831,0.00011993727,0.04194052,0.0024243947,0.00043604677,0.0041567017,0.28290132,0.00073250185,0.00049746124,0.0049615502,0.64348614,0.01817112],"study_design_scores_gemma":[0.0011024574,0.00038480439,0.04208239,0.0033382592,0.00023190437,0.0023384942,0.15112641,0.003574612,0.000054141445,0.0016594284,0.7930943,0.0010128338],"about_ca_topic_score_codex":0.7305581,"about_ca_topic_score_gemma":0.98091024,"teacher_disagreement_score":0.45068562,"about_ca_system_score_codex":0.00962746,"about_ca_system_score_gemma":0.019022938,"threshold_uncertainty_score":0.9998362},"labels":[],"label_agreement":null},{"id":"W4387969998","doi":"10.32721/ctj.2023.71.3.devlin","title":"Government Funding of Charities Serving Indigenous Peoples","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Indigenous Health, Education, and Rights","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Indigenous; Government (linguistics); Revenue; Agency (philosophy); Population; Business; Economic growth; Public administration; Funding Agency; Political science; Finance; Public relations; Economics; Medicine; Environmental health; Sociology","score_opus":0.02284882568138735,"score_gpt":0.24475097208520044,"score_spread":0.2219021464038131,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387969998","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9530633,0.00046132217,0.000011167333,0.0058272337,0.0026568342,0.00039323157,0.00032144168,0.000041255415,0.03722421],"genre_scores_gemma":[0.8810822,0.0076040286,0.00013107446,0.00013095714,0.0020914674,0.000007306576,0.00003267923,0.0000494741,0.10887083],"study_design_codex":"qualitative","study_design_gemma":"not_applicable","domain_scores_codex":[0.99680924,0.00021191342,0.0005028156,0.00025042729,0.00036050924,0.0018651073],"domain_scores_gemma":[0.9967264,0.00021057362,0.0003376403,0.00026240575,0.000256585,0.0022063763],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0019577506,0.00018271261,0.00031965016,0.00051913096,0.007982216,0.00013839288,0.0006040401,0.00021314141,0.0005867365],"category_scores_gemma":[0.00009379717,0.00019262079,0.000121243625,0.00094469485,0.00019545243,0.00029202976,0.000003366289,0.0003903944,0.00005587759],"study_design_candidate":"qualitative","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000040743726,0.000020004698,0.013670511,0.00019011853,0.00005310737,0.00020555551,0.95849967,0.000044550252,0.000010243439,0.020294188,0.0058012907,0.0012066867],"study_design_scores_gemma":[0.00016722643,0.00007143539,0.014986164,0.00026612138,0.000032185126,0.00010718078,0.14009216,0.00001703328,0.000046640034,0.0014942408,0.8423744,0.00034520752],"about_ca_topic_score_codex":0.9666503,"about_ca_topic_score_gemma":0.99995244,"teacher_disagreement_score":0.8365731,"about_ca_system_score_codex":0.0040437025,"about_ca_system_score_gemma":0.026066681,"threshold_uncertainty_score":0.9997796},"labels":[],"label_agreement":null},{"id":"W4387970003","doi":"10.32721/ctj.2023.71.3.ctp","title":"Corporate Tax Planning: The Refashioning of Earnouts","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Goodwill; Business; Legislature; Valuation (finance); Public economics; Revenue; Income tax; Payment; Legislative intent; Tax avoidance; Double taxation; Accounting; Economics; Finance; Political science; Law","score_opus":0.04874486823266825,"score_gpt":0.2087283926088145,"score_spread":0.15998352437614627,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970003","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9405992,0.00016874337,0.00010114912,0.042669933,0.0018163348,0.00027867465,0.00008581868,0.00008843557,0.014191695],"genre_scores_gemma":[0.9699488,0.000020462287,0.000047120626,0.0017351836,0.001679552,0.000014298183,0.00006628702,0.000053741773,0.026434513],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981116,0.000033219436,0.00051785726,0.00027047656,0.0001797928,0.00088704505],"domain_scores_gemma":[0.9976533,0.00007237608,0.0012334905,0.00038217488,0.00039198255,0.00026669112],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001077079,0.00023105102,0.00029840443,0.00090531533,0.00078932074,0.0003384279,0.0006304651,0.0001106839,0.0004947163],"category_scores_gemma":[0.0005719862,0.00019808582,0.00013092435,0.0020109569,0.00012387642,0.00055368745,0.00006611286,0.000541775,0.000369449],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003506992,0.00001961894,0.1161231,0.00022941687,0.000108011955,0.0018350712,0.0013588952,0.006548858,0.00092328474,0.014141303,0.8489728,0.009704563],"study_design_scores_gemma":[0.00061823725,0.000025490843,0.12533188,0.0004106083,0.00006945594,0.00019552979,0.0023440623,0.005723023,0.000049770217,0.007419199,0.8572699,0.000542862],"about_ca_topic_score_codex":0.078922406,"about_ca_topic_score_gemma":0.6787216,"teacher_disagreement_score":0.5997992,"about_ca_system_score_codex":0.00023429154,"about_ca_system_score_gemma":0.00033700877,"threshold_uncertainty_score":0.9272111},"labels":[],"label_agreement":null},{"id":"W4387970006","doi":"10.32721/ctj.2023.71.3.pf.gagne-dube-fr","title":"Policy Forum : Contraintes à l'autonomie fiscale des provinces découlant des Accords de perception fiscale","year":2023,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.028565983357297927,"score_gpt":0.27085084037495916,"score_spread":0.24228485701766123,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970006","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5612804,0.0034719566,0.0004156693,0.41146147,0.0038626401,0.00063068565,0.0017687631,0.000119674514,0.016988732],"genre_scores_gemma":[0.58651084,0.006541483,0.0011918438,0.002244078,0.0071240794,0.00008781985,0.00004661811,0.00011945819,0.39613378],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99211407,0.0005544528,0.0008747594,0.0008067687,0.00045963004,0.005190341],"domain_scores_gemma":[0.9924463,0.00036429553,0.0006077204,0.00041899527,0.0004334317,0.005729282],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":["sts"],"category_scores_codex":[0.002604483,0.00060319854,0.0007369095,0.00070487236,0.0047091725,0.0008764566,0.0015721112,0.0006749738,0.0017702314],"category_scores_gemma":[0.002152365,0.0006578135,0.000537569,0.0032633974,0.0037364773,0.0014485974,0.0001082602,0.0010389857,0.0003167103],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000028625862,0.00007546415,0.09123737,0.00022022572,0.0001508943,0.0011411203,0.077710934,0.0005024261,0.00021267304,0.0147861885,0.4840017,0.32993236],"study_design_scores_gemma":[0.00066077674,0.00034841712,0.2545121,0.00083819457,0.00014299953,0.00059677026,0.08278477,0.002491292,0.000020252408,0.089752235,0.5666912,0.0011609516],"about_ca_topic_score_codex":0.9551931,"about_ca_topic_score_gemma":0.99862796,"teacher_disagreement_score":0.4092174,"about_ca_system_score_codex":0.0125987185,"about_ca_system_score_gemma":0.009261376,"threshold_uncertainty_score":0.9995873},"labels":[],"label_agreement":null},{"id":"W4387970007","doi":"10.32721/ctj.2023.71.3.pf.gonzalez","title":"Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Federalism; State (computer science); Tax policy; Government (linguistics); Fiscal federalism; Scale (ratio); Gross domestic product; Product (mathematics); Economics; Public economics; Economic policy; Political science; Tax reform; Business; Geography; Economic growth; Decentralization; Market economy","score_opus":0.026818124917774223,"score_gpt":0.21901579267453336,"score_spread":0.19219766775675914,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970007","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.91204697,0.0023338075,0.0001323583,0.069263786,0.0022252381,0.00036592808,0.005124373,0.000011691625,0.008495839],"genre_scores_gemma":[0.98929733,0.000092241455,0.000026166907,0.000247081,0.00017043967,0.000013134038,0.000018611829,0.00001707025,0.0101179015],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9984882,0.000026713502,0.00075471704,0.00019039457,0.00006512569,0.00047484803],"domain_scores_gemma":[0.99770206,0.00007193527,0.0013572144,0.00024031282,0.00019206743,0.00043639852],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00031603014,0.00013391464,0.00042249518,0.0005224984,0.0003699398,0.000041388463,0.0003278184,0.00007192215,0.0000757091],"category_scores_gemma":[0.0007333521,0.00013623308,0.00007858912,0.0007333783,0.00011267697,0.00009944564,0.0000380731,0.00020424674,0.000008290183],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000030119886,0.000007816565,0.7280368,0.000079789,0.000085217245,0.000006989265,0.0008776503,0.0015454441,0.000008813605,0.078336135,0.19058987,0.00042241666],"study_design_scores_gemma":[0.00041177656,0.000033934164,0.80183184,0.00009704747,0.000010210511,0.00006064945,0.002368235,0.002023208,0.000022496859,0.0055019446,0.18740092,0.00023772102],"about_ca_topic_score_codex":0.98109376,"about_ca_topic_score_gemma":0.9992692,"teacher_disagreement_score":0.07725037,"about_ca_system_score_codex":0.00076745794,"about_ca_system_score_gemma":0.00097336975,"threshold_uncertainty_score":0.55554235},"labels":[],"label_agreement":null},{"id":"W4387970010","doi":"10.32721/ctj.2023.71.3.pf.vaillancourt","title":"Policy Forum: The Quest for a Quebec Single Income Tax Report—History and Estimated Savings","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Income tax; Economics; State income tax; Personal income tax; Public economics; Gross income; Tax reform","score_opus":0.03641789162825806,"score_gpt":0.27164399335512684,"score_spread":0.23522610172686878,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970010","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.45964426,0.0012974703,0.000081498314,0.52407795,0.0033137365,0.00085037743,0.00042782663,0.000114784474,0.010192108],"genre_scores_gemma":[0.7424805,0.00029165132,0.00023795509,0.0022490527,0.0025707849,0.000087706874,0.000022443626,0.00005706847,0.2520028],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973093,0.0001251541,0.00040037977,0.00036905674,0.00023916074,0.0015568997],"domain_scores_gemma":[0.99682397,0.00028305044,0.00042967522,0.00027058035,0.00026187315,0.0019308747],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0018407321,0.00019232114,0.0002768517,0.00033278365,0.0022412892,0.0002981368,0.0006477366,0.00019428722,0.00011440094],"category_scores_gemma":[0.003795201,0.00017380805,0.0001326917,0.001108088,0.00075301755,0.0003901392,0.000040264757,0.0003346968,0.000013829331],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000008599974,0.000012062432,0.020513259,0.00003094489,0.000042387375,0.0010084,0.037937842,0.000037467384,0.000073107876,0.024749331,0.89280653,0.022780085],"study_design_scores_gemma":[0.00019818575,0.0000475772,0.03537013,0.00009837112,0.000022203092,0.00025646275,0.008219291,0.00015388336,0.000002580186,0.007578376,0.9477654,0.00028752437],"about_ca_topic_score_codex":0.99012536,"about_ca_topic_score_gemma":0.9998406,"teacher_disagreement_score":0.5218289,"about_ca_system_score_codex":0.005277978,"about_ca_system_score_gemma":0.0052328915,"threshold_uncertainty_score":0.99905765},"labels":[],"label_agreement":null},{"id":"W4387970015","doi":"10.32721/ctj.2023.71.3.ctr","title":"Current Tax Reading","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Reading (process); Current (fluid); Economics; Linguistics; Geology; Philosophy; Oceanography","score_opus":0.02685261082389285,"score_gpt":0.20939357732855704,"score_spread":0.1825409665046642,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970015","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84443074,0.00075467804,0.00038148588,0.10047883,0.011935496,0.00067967566,0.0002775111,0.00046749643,0.04059408],"genre_scores_gemma":[0.9419673,0.00018767477,0.00008836887,0.003233821,0.008469739,0.00004139993,0.00022875317,0.00012866477,0.04565425],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976833,0.000020167883,0.00046592177,0.0003752744,0.00016955155,0.0012857971],"domain_scores_gemma":[0.9982721,0.00003795406,0.0004937101,0.00035039347,0.0003290537,0.000516784],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007553658,0.00027948138,0.00029672956,0.0015524441,0.0008195875,0.0006199922,0.00053520664,0.000106606654,0.0013078626],"category_scores_gemma":[0.000521922,0.00030244878,0.00015037853,0.0020746428,0.00006245033,0.00091514806,0.00006421414,0.0006182869,0.0023883015],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007191072,0.000011988711,0.019316956,0.0001343217,0.000027146876,0.00090878946,0.00019197987,0.00030970652,0.00015132932,0.008332358,0.9190559,0.051552363],"study_design_scores_gemma":[0.00032730933,0.000006943356,0.022243008,0.00019284249,0.000030336885,0.00010598539,0.00028038473,0.002711544,0.0000088270735,0.004780131,0.9688952,0.0004175129],"about_ca_topic_score_codex":0.11483867,"about_ca_topic_score_gemma":0.8646776,"teacher_disagreement_score":0.74983895,"about_ca_system_score_codex":0.000619184,"about_ca_system_score_gemma":0.00032521712,"threshold_uncertainty_score":0.9999428},"labels":[],"label_agreement":null},{"id":"W4387970017","doi":"10.32721/ctj.2023.71.3.ptp","title":"Personal Tax Planning: New AMT Rules—Is the Alternative Minimum Tax a Paper Tiger with New Fangs?","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Public economics; Tax reform; Economics; Business; Tax credit; International taxation","score_opus":0.028278591706384422,"score_gpt":0.20663293068409297,"score_spread":0.17835433897770855,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387970017","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6693644,0.00048540364,0.00039974294,0.30741525,0.0020426083,0.00069480133,0.00031079043,0.00014002684,0.019146984],"genre_scores_gemma":[0.5383212,0.000053442003,0.00020155414,0.027278356,0.01088037,0.00003863322,0.00018202048,0.00018150384,0.42286295],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973269,0.000027679254,0.00044973625,0.0005170391,0.00032637655,0.0013522457],"domain_scores_gemma":[0.9976649,0.000079419,0.0007116783,0.00039082547,0.00030170914,0.00085146364],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0004565391,0.00043853276,0.00038263312,0.00079113874,0.00093898544,0.00088766037,0.0007770176,0.00014057911,0.003865759],"category_scores_gemma":[0.00024861205,0.00034575397,0.000180608,0.0014320032,0.0001279612,0.001044942,0.0000726093,0.0007720454,0.0012003264],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000037027276,0.0000078937865,0.010459825,0.000034669218,0.00010762078,0.00099632,0.0026495669,0.00025334136,0.00006610734,0.00082326407,0.97822404,0.00634035],"study_design_scores_gemma":[0.0009743235,0.00003458771,0.030466812,0.00029508732,0.00008540321,0.00021985243,0.0024913626,0.002328819,0.000012859126,0.0031021119,0.9593922,0.00059661985],"about_ca_topic_score_codex":0.384312,"about_ca_topic_score_gemma":0.8655278,"teacher_disagreement_score":0.4812158,"about_ca_system_score_codex":0.00049561524,"about_ca_system_score_gemma":0.0011089578,"threshold_uncertainty_score":0.99989945},"labels":[],"label_agreement":null},{"id":"W4388187195","doi":"10.32721/ctj.2023.71.3.pf.godbout-en","title":"Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy?","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Autonomy; Government (linguistics); Public economics; Personal income tax; Compliance (psychology); Income tax; Economics; State income tax; Double taxation; Political science; Economic policy; Gross income; Tax reform; Law; Psychology; Social psychology","score_opus":0.015921017691840234,"score_gpt":0.24069651533581443,"score_spread":0.2247754976439742,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4388187195","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07652627,0.00044338033,0.000016941049,0.8995223,0.002639444,0.00064905593,0.0034706541,0.00016332677,0.016568627],"genre_scores_gemma":[0.36564395,0.0006552319,0.0000516536,0.004497928,0.0040285853,0.000061252285,0.000043917116,0.00008831061,0.6249292],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99474776,0.00021355686,0.00047927737,0.00057872734,0.00035920183,0.003621496],"domain_scores_gemma":[0.99126,0.0001686151,0.00034333544,0.00054489035,0.0002680366,0.007415113],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0010408668,0.00041450237,0.00054520543,0.001556563,0.0024781562,0.0007876325,0.0012732585,0.00046582622,0.00089102244],"category_scores_gemma":[0.0018504148,0.00042496537,0.00033959292,0.0024859868,0.0004292467,0.0008862455,0.000060233604,0.00087522814,0.00040838963],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000009151482,0.000009283367,0.0014711847,0.00003894475,0.000049652874,0.0015454466,0.016148975,0.000045684854,0.000020674277,0.028438346,0.9230202,0.029202461],"study_design_scores_gemma":[0.0003659054,0.000028433851,0.009514944,0.00019439215,0.000034051205,0.00011768174,0.004544261,0.00010597402,0.000030353996,0.005249898,0.97919214,0.00062198046],"about_ca_topic_score_codex":0.9896745,"about_ca_topic_score_gemma":0.99991876,"teacher_disagreement_score":0.89502436,"about_ca_system_score_codex":0.0075996355,"about_ca_system_score_gemma":0.013376764,"threshold_uncertainty_score":0.99982023},"labels":[],"label_agreement":null},{"id":"W4388187227","doi":"10.32721/ctj.2023.71.3.pf.editors","title":"Policy Forum: Editors' Introduction—Decentralized Tax Collection at Home and Abroad","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Business; Public administration","score_opus":0.009614020485903185,"score_gpt":0.20091320460699602,"score_spread":0.19129918412109284,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4388187227","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6397694,0.00018951394,0.0000552113,0.34149495,0.013765679,0.00047879177,0.00016112499,0.00019140293,0.0038939381],"genre_scores_gemma":[0.6359059,0.00063312746,0.00013259298,0.005875444,0.09825887,0.00008736217,0.00047632173,0.00019284654,0.25843754],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977957,0.00002740406,0.00043146714,0.0004191599,0.00016417353,0.0011620768],"domain_scores_gemma":[0.99835825,0.000030802254,0.00046666106,0.00027943985,0.00033743173,0.0005274199],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004569737,0.00027886115,0.0003145943,0.0023343996,0.0013062668,0.0005127555,0.00026355922,0.0001580848,0.0011816005],"category_scores_gemma":[0.00057471055,0.00030602326,0.000104125385,0.0032017292,0.000101243044,0.0008783988,0.000076674325,0.00038028762,0.00043369597],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002296508,0.000007124376,0.013015187,0.00005610935,0.000029617799,0.00014106021,0.00013002519,0.00011829382,0.00022355911,0.002211171,0.9803298,0.0037150616],"study_design_scores_gemma":[0.0007700132,0.000016393828,0.023390463,0.000045540517,0.00003373767,0.00026367072,0.00046633373,0.0012391885,0.000019564199,0.0029900935,0.97037053,0.00039448083],"about_ca_topic_score_codex":0.18397212,"about_ca_topic_score_gemma":0.89619464,"teacher_disagreement_score":0.7122225,"about_ca_system_score_codex":0.0013066527,"about_ca_system_score_gemma":0.00036676804,"threshold_uncertainty_score":0.9999939},"labels":[],"label_agreement":null},{"id":"W4388187440","doi":"10.32721/ctj.2023.71.3.fon","title":"Finances of the Nation: From Bonds to Banknotes—Central Banking and Public Finances in Canada","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Position (finance); Balance sheet; Debt; Economics; Government (linguistics); Bond; Quantitative easing; Revenue; Politics; Monetary policy; Economic policy; Financial system; Finance; Business; Central bank; Political science; Macroeconomics","score_opus":0.022873883980130325,"score_gpt":0.2099157132751882,"score_spread":0.1870418292950579,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4388187440","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.77798074,0.00050852116,0.0000018276337,0.21687919,0.0010490319,0.00018650257,0.0014767308,0.000005929705,0.0019115438],"genre_scores_gemma":[0.9913395,0.0002766079,0.000033616216,0.002061581,0.00070188224,0.000014639842,0.000007914482,0.000017701106,0.0055465624],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99736893,0.0001558326,0.00042126328,0.00029776525,0.00028140933,0.0014747774],"domain_scores_gemma":[0.997472,0.00023441065,0.00024717906,0.00025533675,0.00012784227,0.0016632508],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00054907106,0.00017063918,0.0002954189,0.00037408332,0.00078864134,0.0001340952,0.00073360873,0.00011308463,0.0002651666],"category_scores_gemma":[0.0015029323,0.00017134458,0.000060013055,0.0019865553,0.00019387084,0.00027990848,0.000041805815,0.00040376993,0.000003949975],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000011219208,0.000007773524,0.36387393,0.00004012305,0.000047423717,0.00071554893,0.024385033,0.0013501947,0.000029884526,0.01739502,0.5548522,0.03729164],"study_design_scores_gemma":[0.00015597696,0.000010563061,0.39444867,0.00015946876,0.000006432979,0.000015308222,0.0016983427,0.00012597833,0.000010171007,0.0021351492,0.6010426,0.00019130493],"about_ca_topic_score_codex":0.99990517,"about_ca_topic_score_gemma":0.99999964,"teacher_disagreement_score":0.21481761,"about_ca_system_score_codex":0.0039962907,"about_ca_system_score_gemma":0.013148333,"threshold_uncertainty_score":0.9998272},"labels":[],"label_agreement":null},{"id":"W4388188910","doi":"10.32721/ctj.2023.71.3.pf.gagne-dube-en","title":"Policy Forum: Constraints on Provincial Fiscal Autonomy Arising from Tax Collection Agreements","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Autonomy; Government (linguistics); Administration (probate law); Public economics; Business; Economics; Economic policy; Income tax; Political science; Law","score_opus":0.019929179479157406,"score_gpt":0.25294828850024204,"score_spread":0.23301910902108464,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4388188910","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.44071403,0.0000863624,0.00012257622,0.45356357,0.004694675,0.0012567742,0.012069009,0.00016940413,0.08732358],"genre_scores_gemma":[0.8551249,0.000103026454,0.00013577586,0.0077722836,0.0059961854,0.000054598968,0.00012417037,0.00008341801,0.13060567],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9957494,0.00026706303,0.0005709826,0.00055339176,0.00038255958,0.0024766074],"domain_scores_gemma":[0.994585,0.00021481758,0.00039992444,0.0003721889,0.00017144882,0.00425667],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008031469,0.00034729892,0.00041913957,0.0013113073,0.002854505,0.00044574012,0.000706299,0.00040316934,0.0013016715],"category_scores_gemma":[0.0017531974,0.0004265558,0.00022940627,0.0019341013,0.0005260906,0.000403571,0.000036271318,0.00086133636,0.00034364528],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000026196933,0.000021532493,0.005921038,0.0000122915135,0.0001052911,0.0011732976,0.014265691,0.00011370889,0.00003429703,0.010169738,0.9157397,0.052417226],"study_design_scores_gemma":[0.0008471766,0.00012219236,0.03944911,0.00021379415,0.000038084763,0.00009447811,0.0033418138,0.00022097185,0.000031473006,0.009561412,0.94543856,0.00064091425],"about_ca_topic_score_codex":0.98220176,"about_ca_topic_score_gemma":0.9995042,"teacher_disagreement_score":0.4457913,"about_ca_system_score_codex":0.010271384,"about_ca_system_score_gemma":0.011996216,"threshold_uncertainty_score":0.9998186},"labels":[],"label_agreement":null},{"id":"W4388188926","doi":"10.32721/ctj.2023.71.3.mawani","title":"COVID-19 Wage Subsidy Disclosure and Firms' Contemporaneous Dividend Payouts","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Subsidy; Earnings; Endogeneity; Dividend; Wage; Revenue; Cash; Business; Economics; Labour economics; Monetary economics; Demographic economics; Finance; Econometrics","score_opus":0.05354778012387336,"score_gpt":0.2212968566276509,"score_spread":0.16774907650377752,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4388188926","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7269239,0.009301523,0.0004160371,0.2317179,0.003137453,0.00069400226,0.0057212147,0.00017782724,0.02191014],"genre_scores_gemma":[0.9552793,0.0008908222,0.000059841645,0.0023456065,0.00039707322,0.000033081138,0.000066583874,0.000050904804,0.040876817],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976501,0.000039352348,0.0006887377,0.0005158077,0.000045964323,0.0010600679],"domain_scores_gemma":[0.99563146,0.00011844494,0.00046628556,0.000368045,0.0000720285,0.003343727],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00073504023,0.00028136605,0.00056523253,0.00079851574,0.00090574846,0.00024116483,0.000374607,0.00015714347,0.0010899222],"category_scores_gemma":[0.0013288802,0.00032413914,0.00014595705,0.00065935985,0.00016148921,0.00022810303,0.000055567238,0.0004426401,0.000465597],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019590418,0.000020415022,0.4383128,0.0001708627,0.00024532995,0.00315256,0.008618938,0.00018089637,0.000005919697,0.017813284,0.5283476,0.0031117958],"study_design_scores_gemma":[0.0008154199,0.000076881566,0.11494344,0.000051806244,0.000015566462,0.00089629274,0.0015988821,0.0002620007,0.0000011729126,0.020955773,0.8598301,0.00055269967],"about_ca_topic_score_codex":0.16741642,"about_ca_topic_score_gemma":0.90220463,"teacher_disagreement_score":0.73478824,"about_ca_system_score_codex":0.0009572792,"about_ca_system_score_gemma":0.0003532077,"threshold_uncertainty_score":0.9999211},"labels":[],"label_agreement":null},{"id":"W4391290989","doi":"10.32721/ctj.2023.71.4.fon","title":"Finances of the Nation: The Canadian Productivity Landscape—An Overview","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Productivity; Regional science; Geography; Political science; Economic growth; Economics","score_opus":0.0496571923186288,"score_gpt":0.25471570275252176,"score_spread":0.20505851043389295,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391290989","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.23353317,0.0047027553,0.000001789757,0.7235325,0.0043086903,0.0009301569,0.0045094965,0.000016277578,0.028465133],"genre_scores_gemma":[0.9485561,0.00017639896,0.000016939835,0.005183403,0.0014052985,0.000059685815,0.00001145671,0.00002888779,0.044561826],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9967853,0.0007748525,0.00037414685,0.00032376306,0.00044233305,0.0012996111],"domain_scores_gemma":[0.9965054,0.000104935214,0.00042453528,0.000668387,0.00025627547,0.0020404726],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0024526047,0.0001920118,0.00026384482,0.00031167312,0.0076866965,0.00019133654,0.0017929681,0.000111531524,0.0018273586],"category_scores_gemma":[0.00090663676,0.00016024579,0.00018892274,0.001536542,0.00050255406,0.0003406833,0.000053829943,0.0010027658,0.0000066789084],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000104361725,0.000030962838,0.014756302,0.000034693534,0.000070921575,0.00021448865,0.0355994,0.0011806533,0.000008874535,0.10856489,0.82636845,0.013159918],"study_design_scores_gemma":[0.00013467162,0.000041221123,0.03413284,0.000031043055,0.00002587123,0.00022572014,0.0019832747,0.000035787096,0.0000069782254,0.0039994824,0.9591635,0.00021962485],"about_ca_topic_score_codex":0.99866027,"about_ca_topic_score_gemma":0.9999968,"teacher_disagreement_score":0.7183491,"about_ca_system_score_codex":0.004102574,"about_ca_system_score_gemma":0.013876471,"threshold_uncertainty_score":0.9997205},"labels":[],"label_agreement":null},{"id":"W4391290992","doi":"10.32721/ctj.2023.71.4.pf.ozai","title":"Policy Forum: Judicial Line Drawing and Implications for Tax Avoidance","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Antecedent (behavioral psychology); Construal level theory; Line (geometry); Simplicity; Term (time); Rule of law; Social psychology; Psychology; Law and economics; Positive economics; Economics; Political science; Epistemology; Law; Mathematics; Philosophy","score_opus":0.018005001175965877,"score_gpt":0.2285955109489514,"score_spread":0.21059050977298552,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391290992","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2247385,0.0016542826,0.0016041765,0.74918437,0.002434804,0.0012856156,0.0015289794,0.00012103105,0.017448222],"genre_scores_gemma":[0.970928,0.000026308493,0.00032104968,0.009965689,0.005045879,0.00014748539,0.00012479139,0.00006110063,0.013379672],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99832946,0.000020036923,0.00037286006,0.0003086883,0.000088544635,0.00088041386],"domain_scores_gemma":[0.9987631,0.000046466357,0.00037804848,0.0002415016,0.00023505183,0.0003358462],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00044920278,0.00020070626,0.00025694605,0.0009665275,0.0023239085,0.00043103125,0.00039412084,0.00006726544,0.0003690894],"category_scores_gemma":[0.0005597124,0.00023731258,0.000109548535,0.0007683921,0.00006407207,0.0006071164,0.00008501016,0.00043675737,0.000013894766],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004336887,0.000046353212,0.021874152,0.00014541607,0.000092456066,0.00012733403,0.0010569813,0.0009755634,0.0004282758,0.32654867,0.60270935,0.045952104],"study_design_scores_gemma":[0.0005079598,0.000030667652,0.009817683,0.000025374204,0.00003839236,0.00019916409,0.000851252,0.00089417625,0.00000427349,0.018018138,0.96931046,0.00030244037],"about_ca_topic_score_codex":0.49316627,"about_ca_topic_score_gemma":0.91375405,"teacher_disagreement_score":0.74618953,"about_ca_system_score_codex":0.00063391856,"about_ca_system_score_gemma":0.00041039888,"threshold_uncertainty_score":0.9989749},"labels":[],"label_agreement":null},{"id":"W4391291002","doi":"10.32721/ctj.2023.71.4.pf.provencher","title":"Policy Forum: The Thresholds Set for Automobiles—Are Tax Policies Outdated in Light of New Challenges?","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Allowance (engineering); Economics; Capital (architecture); Context (archaeology); Public economics; Greenhouse gas; Speed limit; Fuel tax; Business; Finance; Engineering; Operations management; Transport engineering","score_opus":0.038615082838670836,"score_gpt":0.27435115871205945,"score_spread":0.23573607587338863,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391291002","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0777193,0.002969449,0.000008510502,0.8984742,0.0010536427,0.0010423101,0.008316683,0.000022006341,0.010393855],"genre_scores_gemma":[0.87307376,0.0009045793,0.00004762539,0.009399744,0.0024970674,0.0002004286,0.000034498953,0.000088052875,0.11375422],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9963299,0.0003029934,0.0006298917,0.0003725942,0.00031732512,0.0020472873],"domain_scores_gemma":[0.9961043,0.00020119973,0.00062917615,0.00053560094,0.00017841335,0.002351314],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0014533864,0.00028018455,0.00049625686,0.0009616508,0.0018898908,0.00011943586,0.0015015749,0.00019802597,0.00047149294],"category_scores_gemma":[0.0011848715,0.00028568803,0.00026318402,0.0014612011,0.00026727418,0.00025602354,0.00008000038,0.0008069074,0.0000051720435],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00002743963,0.00002110299,0.0021418033,0.000035563517,0.00005903878,0.00017119363,0.05992967,0.0004557268,0.0000139995645,0.08880191,0.84216076,0.006181758],"study_design_scores_gemma":[0.0006076981,0.00011272412,0.006611232,0.00007667422,0.000022726315,0.00017275263,0.022990111,0.00004154607,0.000012167469,0.012318255,0.9567038,0.00033033328],"about_ca_topic_score_codex":0.9812311,"about_ca_topic_score_gemma":0.99977857,"teacher_disagreement_score":0.8890745,"about_ca_system_score_codex":0.004487107,"about_ca_system_score_gemma":0.0083961645,"threshold_uncertainty_score":0.9999595},"labels":[],"label_agreement":null},{"id":"W4391291003","doi":"10.32721/ctj.2023.71.4.cc","title":"Current Cases","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"","field":"","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Geology; Oceanography","score_opus":0.027304214699451,"score_gpt":0.22163910956142424,"score_spread":0.19433489486197325,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391291003","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92530143,0.010390935,0.000043999484,0.028840378,0.011092437,0.00092744996,0.01485442,0.00019692667,0.008352038],"genre_scores_gemma":[0.97827715,0.0000771534,0.00016672202,0.00095046614,0.0017976253,0.00018440277,0.00027124202,0.00032984934,0.017945414],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99472237,0.00049396884,0.00078760256,0.00067553454,0.0004226136,0.0028979175],"domain_scores_gemma":[0.99105835,0.00014961099,0.0004927682,0.0008574688,0.00031359654,0.007128206],"candidate_categories":["metaepi_narrow","sts","research_integrity","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0015088416,0.0005012213,0.00055727834,0.0020001407,0.0030310205,0.00024765037,0.0014042805,0.000100210564,0.014883953],"category_scores_gemma":[0.00074974564,0.0006156209,0.00034903022,0.001731379,0.00016215979,0.0003578307,0.00016343892,0.0025524509,0.0009425399],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003415395,0.00006619158,0.008814331,0.000032258435,0.00010014491,0.01496081,0.0016557775,0.0015137462,0.0001562588,0.0008595415,0.9530156,0.018791148],"study_design_scores_gemma":[0.0006814012,0.00021821154,0.004573271,0.000053815875,0.000087983564,0.033116728,0.0011902136,0.00030225064,0.00002054578,0.0008769188,0.9581218,0.0007569074],"about_ca_topic_score_codex":0.4437446,"about_ca_topic_score_gemma":0.98592234,"teacher_disagreement_score":0.54217774,"about_ca_system_score_codex":0.011922428,"about_ca_system_score_gemma":0.003346749,"threshold_uncertainty_score":0.9998353},"labels":[],"label_agreement":null},{"id":"W4391291017","doi":"10.32721/ctj.2023.71.4.ustd","title":"Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Investment (military); Tax credit; Economics; Business; Income tax; Monetary economics; Public economics; Political science; Law","score_opus":0.014007311527979297,"score_gpt":0.19334355686644855,"score_spread":0.17933624533846926,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391291017","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8491845,0.0005408565,0.0000046268337,0.10324645,0.003945418,0.0015376493,0.00509594,0.00008893108,0.03635559],"genre_scores_gemma":[0.8471272,0.000045426634,0.00012545871,0.09239233,0.0023534773,0.00029498313,0.00076486066,0.00019811308,0.05669814],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9935531,0.00020632114,0.0010827834,0.0009113646,0.0006608335,0.0035855852],"domain_scores_gemma":[0.9933097,0.00006620632,0.00089658884,0.0008812906,0.0009518256,0.003894422],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012722401,0.00078971504,0.00078814494,0.0037963428,0.005517018,0.0018128101,0.0020869356,0.00027419793,0.0047491514],"category_scores_gemma":[0.0011403911,0.00082127954,0.00020201843,0.003868319,0.0001529638,0.0009877584,0.00023428866,0.0016417007,0.0003126591],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000019119707,0.000015975775,0.1349796,0.00005600687,0.00017449881,0.0027034502,0.0010095058,0.0032686114,0.000015037789,0.0010887276,0.8561798,0.00048969383],"study_design_scores_gemma":[0.000539277,0.000034062297,0.23376113,0.00017699112,0.00007204912,0.00019086755,0.0014180833,0.00034383492,0.0000072352923,0.00018193356,0.76244205,0.0008324762],"about_ca_topic_score_codex":0.9992378,"about_ca_topic_score_gemma":0.99998856,"teacher_disagreement_score":0.09878152,"about_ca_system_score_codex":0.011111181,"about_ca_system_score_gemma":0.0066204774,"threshold_uncertainty_score":0.9994238},"labels":[],"label_agreement":null},{"id":"W4391291022","doi":"10.32721/ctj.2023.71.4.pf.hickey","title":"Policy Forum: Bunching in the Political Contribution Tax Credit Schedule—Theory, Evidence, and Policy","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Public economics; Indirect tax; Economics; Tax reform; Ad valorem tax; Value-added tax; Schedule; Tax avoidance; Double taxation; Direct tax; Tax rate; Government (linguistics); Monetary economics","score_opus":0.02946462759751975,"score_gpt":0.2343851508460752,"score_spread":0.20492052324855545,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391291022","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2959369,0.007243465,0.00077955285,0.6746054,0.0012030321,0.0006432446,0.002586231,0.00002458866,0.016977517],"genre_scores_gemma":[0.9878385,0.00015396901,0.00006223314,0.007914272,0.0009730171,0.00008820775,0.000017801713,0.000024952444,0.002927012],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9973649,0.0001809503,0.00064976077,0.00036644566,0.00006783419,0.0013701305],"domain_scores_gemma":[0.9980638,0.00021877767,0.00039220418,0.0003258054,0.00007745606,0.0009219334],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0017134489,0.00021240297,0.00040766862,0.0013579706,0.0013325475,0.00021918467,0.00055985607,0.00008513083,0.00039971503],"category_scores_gemma":[0.0029218986,0.00022740112,0.000119329365,0.0010177875,0.00015002865,0.00029761606,0.00009300547,0.00085895037,0.000032338652],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011623467,0.00001817605,0.056382287,0.000011452713,0.000032275493,0.00010000624,0.0012648351,0.000066881556,0.0000018534217,0.92713284,0.014127031,0.00085072167],"study_design_scores_gemma":[0.00086863106,0.00019340898,0.13149095,0.000075948185,0.000013714581,0.0012654277,0.00833227,0.00039201337,0.000001995461,0.50471395,0.35218328,0.00046838305],"about_ca_topic_score_codex":0.30928257,"about_ca_topic_score_gemma":0.7059632,"teacher_disagreement_score":0.6919016,"about_ca_system_score_codex":0.003041187,"about_ca_system_score_gemma":0.0006404343,"threshold_uncertainty_score":0.9999676},"labels":[],"label_agreement":null},{"id":"W4391291042","doi":"10.32721/ctj.2023.71.4.pf.godbout","title":"Policy Forum : Taxation spécifique des carburants — vers une indexation du taux pour en protéger son rendement?","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Forestry; Geography; Art","score_opus":0.01637639469726943,"score_gpt":0.23566792903693815,"score_spread":0.21929153433966872,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391291042","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.22107124,0.0020569959,0.00025934202,0.748203,0.004303651,0.0012410358,0.00648798,0.000035405705,0.016341375],"genre_scores_gemma":[0.817149,0.00093664625,0.00020538653,0.007699717,0.005146446,0.0002016744,0.00010682274,0.00012225939,0.16843207],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9934604,0.0012268722,0.00089742756,0.00069407024,0.000577216,0.0031440184],"domain_scores_gemma":[0.9930211,0.0001928497,0.0014585007,0.00048680298,0.00038556047,0.004455241],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00209335,0.0005384506,0.0005575906,0.0011993292,0.004779139,0.0003279113,0.0011037939,0.0004400173,0.0034701212],"category_scores_gemma":[0.0021024751,0.0007313029,0.00034259772,0.0030031945,0.0006356371,0.0009824599,0.00009313745,0.001696474,0.00007877791],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000060230363,0.0000923375,0.014504561,0.00014382627,0.00025521335,0.0016679354,0.061378866,0.0048695216,0.0000882421,0.07227241,0.7501267,0.094540134],"study_design_scores_gemma":[0.0009479042,0.00021699141,0.027878799,0.00022723392,0.000104639425,0.0009981167,0.010959954,0.0007962711,0.00002235275,0.019880641,0.9371571,0.00081001816],"about_ca_topic_score_codex":0.99408776,"about_ca_topic_score_gemma":0.99936235,"teacher_disagreement_score":0.74050325,"about_ca_system_score_codex":0.03279353,"about_ca_system_score_gemma":0.015396041,"threshold_uncertainty_score":0.9995138},"labels":[],"label_agreement":null},{"id":"W4391298014","doi":"10.32721/ctj.2023.71.4.maaloul","title":"Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Multinational corporation; Obligation; Business; Revenue; Sample (material); Accounting; Law; Political science; Finance","score_opus":0.018599568908073134,"score_gpt":0.19772557429834872,"score_spread":0.1791260053902756,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298014","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9680733,0.0011505258,0.00017411757,0.025126163,0.0024355566,0.0004402032,0.0015441072,0.000026779344,0.001029234],"genre_scores_gemma":[0.9909391,0.000030111645,0.00008087392,0.003290622,0.0014430812,0.00006342252,0.00048332277,0.000048806392,0.003620685],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99689204,0.00009762149,0.0011886985,0.00044082347,0.0005728083,0.00080802967],"domain_scores_gemma":[0.99457425,0.0002646754,0.003921227,0.00045132867,0.0005350994,0.00025344404],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0019249049,0.00029961352,0.00040123417,0.00031441823,0.001776736,0.00029087425,0.0008170058,0.000076982855,0.001692945],"category_scores_gemma":[0.0025172,0.00029154634,0.00011647829,0.0011496507,0.00010345841,0.0008014336,0.00012380713,0.0009207378,0.000010857041],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006339623,0.00004378065,0.20811427,0.00017225585,0.00011951012,0.0008184249,0.00046843034,0.007962982,0.002370486,0.0010645685,0.7731984,0.005603447],"study_design_scores_gemma":[0.0006618301,0.000029240608,0.18564679,0.00037608738,0.00012570267,0.00027638557,0.002350442,0.007940346,0.00009540532,0.0007838785,0.8009984,0.0007155266],"about_ca_topic_score_codex":0.9887203,"about_ca_topic_score_gemma":0.9992069,"teacher_disagreement_score":0.02779991,"about_ca_system_score_codex":0.0022539909,"about_ca_system_score_gemma":0.002021163,"threshold_uncertainty_score":0.9999537},"labels":[],"label_agreement":null},{"id":"W4391298035","doi":"10.32721/ctj.2023.71.4.mcdonald","title":"\"Hot Tubbing\" of Expert Witnesses: Experiences in Other Jurisdictions and Expected Issues at the Tax Court of Canada","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Medical Malpractice and Liability Issues","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax court; Political science; Law; Quality (philosophy); Law and economics; Economics","score_opus":0.02980543989633551,"score_gpt":0.30751340205304517,"score_spread":0.2777079621567097,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298035","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.88702905,0.0028510094,0.0000047511803,0.1060227,0.0012567478,0.0004696323,0.00042824986,0.0000067087926,0.0019311662],"genre_scores_gemma":[0.9781791,0.0001825293,0.00006331276,0.0017392121,0.00033003005,0.00032934383,0.0000133394315,0.000033263794,0.01912989],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99645644,0.0009316787,0.00096602255,0.00030710083,0.00034866898,0.0009900554],"domain_scores_gemma":[0.9966383,0.0008828616,0.0005989137,0.0004642462,0.00023829521,0.0011773598],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0015367639,0.00020739224,0.0005263194,0.00032151214,0.001669841,0.0000118401895,0.00050023996,0.00012588255,0.013005947],"category_scores_gemma":[0.0014895315,0.0001725796,0.00006322165,0.00064415194,0.00033732768,0.00014204081,0.00011797907,0.001174025,0.0000018351435],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012105953,0.00007729383,0.06561558,0.00022251708,0.000098407254,0.00031933698,0.30856818,0.0001332947,0.00029471432,0.0005226161,0.6232847,0.000742323],"study_design_scores_gemma":[0.00042610487,0.00010662184,0.009144633,0.00018469474,0.000020412966,0.000110643545,0.2743733,0.000074831354,0.00006900644,0.00012193945,0.7151907,0.0001770995],"about_ca_topic_score_codex":0.9909044,"about_ca_topic_score_gemma":0.99969625,"teacher_disagreement_score":0.10428349,"about_ca_system_score_codex":0.0020147809,"about_ca_system_score_gemma":0.004552515,"threshold_uncertainty_score":0.99962986},"labels":[],"label_agreement":null},{"id":"W4391298044","doi":"10.32721/ctj.2023.71.4.pf.romano","title":"Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Taxpayer; Context (archaeology); Smoothing; Deadweight loss; Liability; Economics; Line (geometry); Econometrics; Welfare; Macroeconomics; Mathematics; Statistics; Accounting","score_opus":0.054760667474162986,"score_gpt":0.23204235950309648,"score_spread":0.1772816920289335,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298044","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97353697,0.0010018273,0.000082335006,0.0136558395,0.00053562544,0.00024182671,0.0012462824,0.0000069160214,0.009692362],"genre_scores_gemma":[0.9964369,0.00006775429,0.00002634448,0.00092106237,0.00012876144,0.0000457647,0.000008779702,0.000024913421,0.0023397135],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99819106,0.000060221773,0.0006631662,0.00027311713,0.00004959937,0.00076285953],"domain_scores_gemma":[0.99847156,0.00016032661,0.000657113,0.00019493926,0.0000849692,0.0004310876],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005335784,0.00016683959,0.00038610713,0.0010622799,0.00081953336,0.00006646982,0.00046769006,0.000048602706,0.00055260153],"category_scores_gemma":[0.0012871915,0.00017768059,0.00014169615,0.00092384726,0.00008520165,0.00013206532,0.000079490026,0.0004983881,0.000029830404],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019013614,0.00005799293,0.9493348,0.00003154579,0.000085770305,0.0001397116,0.011929254,0.00039396255,0.000007958744,0.026322497,0.003643872,0.008033643],"study_design_scores_gemma":[0.0024325526,0.0005448495,0.8255718,0.00020636138,0.000019785923,0.00051819696,0.029580927,0.0013299491,0.000047457477,0.026410025,0.11231898,0.0010191438],"about_ca_topic_score_codex":0.1381313,"about_ca_topic_score_gemma":0.7445316,"teacher_disagreement_score":0.60640025,"about_ca_system_score_codex":0.0011720711,"about_ca_system_score_gemma":0.00035321753,"threshold_uncertainty_score":0.86760795},"labels":[],"label_agreement":null},{"id":"W4391298046","doi":"10.32721/ctj.2023.71.4.pf.editors","title":"Policy Forum: Editors' Introduction—Bright Lines in Canada's Tax System","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Regional science; Sociology","score_opus":0.006688627134934866,"score_gpt":0.2016942859030113,"score_spread":0.19500565876807643,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298046","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09676647,0.00062162726,0.000011298618,0.8606311,0.022852313,0.0006635343,0.00861175,0.00003823576,0.009803653],"genre_scores_gemma":[0.83923167,0.00008544479,0.000054824406,0.0057370793,0.05370164,0.00012843811,0.000054299097,0.00008674775,0.10091986],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99509317,0.0004929759,0.0007248896,0.0005427764,0.000530685,0.0026155175],"domain_scores_gemma":[0.9945766,0.00012112411,0.00044389337,0.00050222664,0.0002286623,0.004127498],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011989069,0.00032445785,0.0004960517,0.0012098147,0.0030577707,0.00018585169,0.0011789856,0.00015252295,0.0012962032],"category_scores_gemma":[0.0010019399,0.00041129783,0.00015486834,0.0022104266,0.00018310547,0.00034745317,0.00006789698,0.0013344886,0.000017248723],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000010259315,0.000008245831,0.004117639,0.000023576866,0.000027324553,0.0014764947,0.0027866052,0.0009487793,0.0000034080974,0.01807137,0.97025144,0.0022748602],"study_design_scores_gemma":[0.00036020976,0.000032893426,0.0042588515,0.00004839379,0.000015845098,0.00079448865,0.0108859595,0.000104542945,0.0000048411553,0.0008339073,0.98219,0.0004700694],"about_ca_topic_score_codex":0.9999818,"about_ca_topic_score_gemma":0.99999964,"teacher_disagreement_score":0.85489404,"about_ca_system_score_codex":0.052792493,"about_ca_system_score_gemma":0.046028502,"threshold_uncertainty_score":0.9998339},"labels":[],"label_agreement":null},{"id":"W4391298054","doi":"10.32721/ctj.2023.71.4.ctr","title":"Current Tax Reading","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Reading (process); Current (fluid); Economics; Political science; Engineering; Electrical engineering; Law","score_opus":0.01959961268315938,"score_gpt":0.19223138875331203,"score_spread":0.17263177607015265,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298054","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8071346,0.0023176717,0.00061147765,0.11368527,0.017233146,0.000982597,0.0006705034,0.0002337033,0.057131026],"genre_scores_gemma":[0.9666174,0.000038571827,0.00008819278,0.00472367,0.0042968704,0.00007014576,0.00014328049,0.000085810025,0.023936048],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978172,0.00003910359,0.00046482138,0.0003773258,0.00022141794,0.001080099],"domain_scores_gemma":[0.99830943,0.000027238002,0.00063783873,0.0003502311,0.00023726739,0.00043801268],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008079431,0.00026197272,0.00028404137,0.0011133824,0.0018555005,0.000465046,0.0006808132,0.00005212967,0.006090553],"category_scores_gemma":[0.0002567843,0.0003075687,0.00015391181,0.0012215815,0.00005123682,0.0007296843,0.00012990301,0.0009939187,0.00027299894],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019190516,0.000042380456,0.021560917,0.00010293336,0.000037610775,0.0010774859,0.000331837,0.0013186595,0.00014866481,0.015416699,0.90814036,0.05180328],"study_design_scores_gemma":[0.00037523895,0.000014025108,0.005745042,0.000052741612,0.000033041946,0.0003131231,0.00053020334,0.0016082531,0.0000040948485,0.0035217535,0.9873889,0.00041355414],"about_ca_topic_score_codex":0.15807945,"about_ca_topic_score_gemma":0.806093,"teacher_disagreement_score":0.64801353,"about_ca_system_score_codex":0.0014244596,"about_ca_system_score_gemma":0.00044785772,"threshold_uncertainty_score":0.99993765},"labels":[],"label_agreement":null},{"id":"W4391298059","doi":"10.32721/ctj.2023.71.4.bouchard-st-amant","title":"Application de la théorie de la taxation optimale à l'impôt québécois","year":2022,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Physics; Philosophy","score_opus":0.008426295156644713,"score_gpt":0.18977224874223264,"score_spread":0.18134595358558792,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4391298059","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6111398,0.01782465,0.007059286,0.17325802,0.004888532,0.0008438899,0.010026255,0.0000596806,0.17489994],"genre_scores_gemma":[0.9543434,0.0007082795,0.0013385194,0.00265176,0.0020793984,0.00020395138,0.00013540062,0.00014017252,0.038399138],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9958902,0.0004579671,0.0010330856,0.00063791417,0.000049711183,0.001931128],"domain_scores_gemma":[0.99536866,0.00035808163,0.0013317746,0.00056780555,0.000056287525,0.0023173853],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0039645527,0.00038710883,0.0006199246,0.0009963188,0.001422943,0.0003901192,0.0008826261,0.0005141823,0.0028058947],"category_scores_gemma":[0.00077340234,0.00063137466,0.00033538678,0.0006613167,0.0003559757,0.00043805368,0.00009597686,0.0019431874,0.0001970731],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004877543,0.00020806989,0.16874532,0.00022917033,0.00035174415,0.00092405966,0.01244308,0.023184111,0.000041274132,0.40979087,0.3566062,0.027427351],"study_design_scores_gemma":[0.0006594947,0.00012456531,0.042162433,0.00003933069,0.000048891277,0.0030315218,0.0010819015,0.016813943,0.0000104702885,0.16016693,0.77524257,0.00061795616],"about_ca_topic_score_codex":0.73273325,"about_ca_topic_score_gemma":0.76710254,"teacher_disagreement_score":0.41863638,"about_ca_system_score_codex":0.0127141215,"about_ca_system_score_gemma":0.002052205,"threshold_uncertainty_score":0.9998771},"labels":[],"label_agreement":null},{"id":"W4395036884","doi":"10.32721/ctj.2024.72.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalité","year":2024,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Foundation (evidence); Political science; Humanities; Art; Law","score_opus":0.01227790045188559,"score_gpt":0.2523558947125358,"score_spread":0.24007799426065018,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036884","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.18950307,0.012646849,0.00067385664,0.71409184,0.012865167,0.00090980285,0.014571033,0.00010770341,0.054630652],"genre_scores_gemma":[0.5062613,0.0024463993,0.0005462293,0.009013742,0.008079037,0.00007754886,0.0002240383,0.00024217769,0.4731095],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9887526,0.0013886599,0.001124766,0.0010924591,0.00040110486,0.0072403788],"domain_scores_gemma":[0.97685,0.0006628924,0.00042278663,0.0007426382,0.00042156543,0.020900149],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity"],"category_scores_codex":[0.0055950265,0.000851852,0.0007683292,0.0020322998,0.0030081451,0.0021741195,0.0014475543,0.0014974582,0.007739395],"category_scores_gemma":[0.002386966,0.0011377984,0.0005566488,0.0028753034,0.0011519371,0.0014913888,0.000043440425,0.00281954,0.00064946443],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000010315881,0.000021083548,0.0018691871,0.00025865942,0.00026190048,0.0072989194,0.03141814,0.00050592405,0.000037869617,0.09502357,0.78209764,0.0811968],"study_design_scores_gemma":[0.0003884845,0.000105911386,0.009150471,0.0011046801,0.00028643795,0.0042258343,0.0024988507,0.0031213996,0.00001589519,0.0205608,0.9573401,0.0012011271],"about_ca_topic_score_codex":0.99984294,"about_ca_topic_score_gemma":0.99999636,"teacher_disagreement_score":0.7050781,"about_ca_system_score_codex":0.07683115,"about_ca_system_score_gemma":0.061031178,"threshold_uncertainty_score":0.99979883},"labels":[],"label_agreement":null},{"id":"W4395036892","doi":"10.32721/ctj.2024.72.1.itp","title":"International Tax Planning: Taxation of Professional Athletes—Stickhandling Through the Maze","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Athletes; Tax planning; International taxation; Business; Psychology; Economics; Public economics; Tax reform; Medicine; Physical therapy","score_opus":0.02496882793478814,"score_gpt":0.23043976211990366,"score_spread":0.20547093418511553,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036892","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.656216,0.0029835303,0.008748512,0.2535662,0.02581289,0.001047015,0.0006582423,0.00018180789,0.050785758],"genre_scores_gemma":[0.9806919,0.000029162724,0.00024698247,0.001639465,0.00376565,0.00002162654,0.000102020305,0.000042974858,0.013460218],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99849164,0.000020469086,0.0004883177,0.00027000526,0.00021927893,0.00051025447],"domain_scores_gemma":[0.9985303,0.000082211394,0.0006926883,0.00020410644,0.00036227668,0.00012839428],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005273348,0.00020528061,0.0001986847,0.00048635807,0.0003824582,0.0005062537,0.00052133104,0.000107210755,0.0011821412],"category_scores_gemma":[0.0005734944,0.00016522534,0.00012984761,0.00068442716,0.00010008345,0.0009960694,0.00005398877,0.00055617816,0.00008314951],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010444807,0.0001132518,0.021487473,0.0011886902,0.00052262424,0.0022359013,0.009956478,0.016991243,0.0024906767,0.20738694,0.6908263,0.04669599],"study_design_scores_gemma":[0.00031436043,0.000011899322,0.006497447,0.0011208567,0.000057910143,0.00016430371,0.0010554288,0.007900655,0.00004672105,0.013790496,0.9687628,0.0002771023],"about_ca_topic_score_codex":0.06274783,"about_ca_topic_score_gemma":0.30058452,"teacher_disagreement_score":0.32447585,"about_ca_system_score_codex":0.0005000038,"about_ca_system_score_gemma":0.0005517845,"threshold_uncertainty_score":0.9997309},"labels":[],"label_agreement":null},{"id":"W4395036894","doi":"10.32721/ctj.2024.72.1.ptp","title":"Personal Tax Planning: Online Gaming Windfalls—Know Your Odds When the House Is the Canada Revenue Agency","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Odds; Agency (philosophy); Revenue; Tax revenue; Business; Advertising; Internet privacy; Economics; Public economics; Finance; Computer science; Sociology","score_opus":0.030779585431907935,"score_gpt":0.25486821937674325,"score_spread":0.22408863394483533,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036894","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.17075957,0.013200938,0.000030631392,0.7930348,0.004325155,0.00053871184,0.013223027,0.000049809365,0.0048373565],"genre_scores_gemma":[0.62073433,0.00068837183,0.00005278116,0.026321538,0.00825164,0.000033736513,0.000026081812,0.00014174309,0.34374976],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9959466,0.00034363178,0.0005294918,0.0005100068,0.00052232837,0.0021479777],"domain_scores_gemma":[0.9957117,0.00038104365,0.00026467655,0.0005227243,0.0001960199,0.0029238584],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001360119,0.0003834058,0.00035095055,0.0002795283,0.0032428335,0.00072310516,0.0015638924,0.00024705607,0.0011612845],"category_scores_gemma":[0.00097418413,0.0003072303,0.00026243855,0.0009120087,0.00047503642,0.00034520446,0.000045136097,0.0017257064,0.00004012105],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000003905557,0.000004913116,0.00046312998,0.000026713627,0.00009467849,0.0021250616,0.069834046,0.000034872886,0.0000051463094,0.0011348571,0.9182981,0.007974557],"study_design_scores_gemma":[0.00013207151,0.000027623342,0.005575885,0.00041431494,0.000080803205,0.0006071077,0.00690421,0.00031912827,0.0000034106013,0.0012999347,0.9842121,0.00042339193],"about_ca_topic_score_codex":0.9991515,"about_ca_topic_score_gemma":0.99999064,"teacher_disagreement_score":0.76671326,"about_ca_system_score_codex":0.0054207267,"about_ca_system_score_gemma":0.016485797,"threshold_uncertainty_score":0.99993795},"labels":[],"label_agreement":null},{"id":"W4395036906","doi":"10.32721/ctj.2024.72.1.pf.farrar","title":"Policy Forum: Using Retributive Justice To Ensure Public Trust in Canada's Tax System","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal and Constitutional Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Retributive justice; Economic Justice; Business; Law and economics; Public administration; Political science; Public relations; Economics; Law","score_opus":0.028951140835770703,"score_gpt":0.1963999068894374,"score_spread":0.1674487660536667,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036906","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.51387936,0.02113683,0.0017374931,0.33728784,0.012631486,0.0011413903,0.03216192,0.00008159507,0.079942055],"genre_scores_gemma":[0.99215037,0.00007868805,0.00014542934,0.0013358298,0.0010257832,0.000024807987,0.000023742688,0.000040619627,0.0051747276],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99695426,0.00003474779,0.00082076417,0.00053900765,0.00007048621,0.0015807026],"domain_scores_gemma":[0.99721754,0.00007105113,0.0001874553,0.00026828272,0.00016580042,0.002089883],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00053162134,0.00030071827,0.0005790325,0.0015772119,0.00061749114,0.00034487026,0.00045624012,0.00014904937,0.00017089584],"category_scores_gemma":[0.0006952964,0.0003502616,0.00013527418,0.0019106752,0.00006654005,0.00033896518,0.000059347265,0.00069526385,0.00011180662],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000013479111,0.000013921371,0.052190095,0.0003921937,0.0003092196,0.00526551,0.0012059268,0.0015604504,0.000006793061,0.8043135,0.13060667,0.004122248],"study_design_scores_gemma":[0.00037026234,0.00005276815,0.019303093,0.0005403915,0.000044491502,0.0017140264,0.003506186,0.0051590884,0.0000053351528,0.0044203503,0.9640703,0.0008137151],"about_ca_topic_score_codex":0.99779934,"about_ca_topic_score_gemma":0.99991184,"teacher_disagreement_score":0.8334636,"about_ca_system_score_codex":0.025272196,"about_ca_system_score_gemma":0.0076998845,"threshold_uncertainty_score":0.9998949},"labels":[],"label_agreement":null},{"id":"W4395036913","doi":"10.32721/ctj.2024.72.1.ctp","title":"Corporate Tax Planning: What Is a Tax Planner To Do After Deans Knight?","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Knight; Planner; Business; Corporate tax; Economics; Computer science; Finance; Double taxation; Tax avoidance; Artificial intelligence","score_opus":0.02287497024668637,"score_gpt":0.20560733335529796,"score_spread":0.1827323631086116,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036913","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7739559,0.0070727235,0.0009430471,0.18537277,0.010505265,0.0010488319,0.0009957419,0.00025810162,0.01984764],"genre_scores_gemma":[0.8610714,0.00009002861,0.00018684127,0.018513357,0.0052184807,0.00009430129,0.000103646205,0.0001653046,0.11455661],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968504,0.000025413703,0.0006526884,0.0007334449,0.00025853116,0.0014795718],"domain_scores_gemma":[0.9975729,0.000047404497,0.00047090312,0.0005049915,0.00038800397,0.0010157905],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006006709,0.00051702897,0.0004540038,0.0017389373,0.0005602666,0.004229963,0.00064391166,0.00022634734,0.0044755223],"category_scores_gemma":[0.00012556255,0.00051562424,0.00022506701,0.0017064023,0.000082223625,0.0026289886,0.000084569176,0.00081874436,0.0021984999],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007099013,0.0000230142,0.011293825,0.0003110296,0.00013637393,0.010388169,0.0020554066,0.00066912064,0.000108591696,0.0046654465,0.9536604,0.01661758],"study_design_scores_gemma":[0.00029639166,0.000029679846,0.0051247687,0.0012697993,0.00008195699,0.00037080562,0.0010894586,0.0017306793,0.000018963514,0.00453067,0.984689,0.00076783984],"about_ca_topic_score_codex":0.05827573,"about_ca_topic_score_gemma":0.732026,"teacher_disagreement_score":0.6737503,"about_ca_system_score_codex":0.00082026125,"about_ca_system_score_gemma":0.00047420195,"threshold_uncertainty_score":0.9997295},"labels":[],"label_agreement":null},{"id":"W4395036931","doi":"10.32721/ctj.2024.72.1.fon","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2023-24","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Business; Agricultural economics; Environmental planning; Geography; Economics","score_opus":0.03165886775670931,"score_gpt":0.189363084677427,"score_spread":0.15770421692071768,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036931","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9389613,0.0071511087,0.000044905843,0.016588217,0.013137626,0.00030168498,0.008601177,0.0000092322725,0.015204703],"genre_scores_gemma":[0.9935516,0.00009786858,0.000043869608,0.000108941524,0.0013933997,0.000006841147,0.000016121152,0.000024391762,0.0047569373],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99841666,0.000041769737,0.0007667928,0.00028119245,0.0000282389,0.00046534304],"domain_scores_gemma":[0.9987958,0.00010706935,0.00035972844,0.00024107979,0.00007029506,0.00042600647],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010139106,0.00015637066,0.0004190798,0.0004145384,0.00017698058,0.00009109358,0.0003802,0.00016369998,0.00013756103],"category_scores_gemma":[0.00057728245,0.00015260713,0.00013045751,0.0003977265,0.00018276367,0.00023093898,0.000037794405,0.00036892152,0.000013783169],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000059526265,0.00005503349,0.40513083,0.0008765089,0.00042765625,0.00010669648,0.004234573,0.00011519865,0.000047501995,0.19361638,0.37988803,0.015442059],"study_design_scores_gemma":[0.00058884,0.00017189917,0.5454928,0.00029936555,0.000029962424,0.00023643977,0.00013608231,0.001655827,0.00010792678,0.076377824,0.37439838,0.0005046292],"about_ca_topic_score_codex":0.5026242,"about_ca_topic_score_gemma":0.93477255,"teacher_disagreement_score":0.43214834,"about_ca_system_score_codex":0.0004363913,"about_ca_system_score_gemma":0.00046386657,"threshold_uncertainty_score":0.6223138},"labels":[],"label_agreement":null},{"id":"W4395036958","doi":"10.32721/ctj.2024.72.1.pf.wensley","title":"Policy Forum: Ethics and Tax Practice—We Need To Talk","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Engineering ethics; Engineering","score_opus":0.043426874707621875,"score_gpt":0.2544386052864325,"score_spread":0.2110117305788106,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036958","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.01175271,0.014282785,0.001698487,0.9283469,0.0023505539,0.00033171562,0.0015486105,0.000051838233,0.039636407],"genre_scores_gemma":[0.89077836,0.0041372236,0.0021332104,0.01861764,0.0019464714,0.00006722458,0.000021355292,0.00012042076,0.08217808],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99783975,0.000046472367,0.0005917563,0.0004749104,0.000046647525,0.0010004556],"domain_scores_gemma":[0.9971045,0.00021620536,0.00024889945,0.00030490287,0.00018251214,0.001942942],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0009672,0.00025169514,0.0004074992,0.0013303958,0.0007099054,0.000539996,0.0003110668,0.0002106742,0.00037686637],"category_scores_gemma":[0.0032938984,0.00030081972,0.00010906533,0.0011093321,0.000087090535,0.00046388843,0.000055280892,0.0011767794,0.00041541265],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00001767813,0.000021450345,0.0041174395,0.00020190292,0.00032565134,0.0011079058,0.016480386,0.00014052287,0.000015750764,0.4171785,0.5393052,0.02108758],"study_design_scores_gemma":[0.00019150181,0.00008585134,0.0026142194,0.0001531511,0.000014646048,0.0008895814,0.003130772,0.00024316406,0.000003171356,0.0295417,0.9627622,0.00037008352],"about_ca_topic_score_codex":0.2531185,"about_ca_topic_score_gemma":0.8627285,"teacher_disagreement_score":0.90972924,"about_ca_system_score_codex":0.0012472981,"about_ca_system_score_gemma":0.00068670965,"threshold_uncertainty_score":0.9999444},"labels":[],"label_agreement":null},{"id":"W4395036978","doi":"10.32721/ctj.2024.72.1.ctr","title":"Current Tax Reading","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Reading (process); Current (fluid); Economics; Computer science; Linguistics; Philosophy; Engineering; Electrical engineering","score_opus":0.019717779462413848,"score_gpt":0.20644080264591402,"score_spread":0.18672302318350018,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395036978","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.57553256,0.016648032,0.0036128985,0.22677916,0.043189462,0.0013479273,0.0006399786,0.0008409881,0.131409],"genre_scores_gemma":[0.95280457,0.00018146477,0.00012910938,0.0024511088,0.010266833,0.000027470145,0.00009769849,0.00011613767,0.033925615],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979192,0.0000173527,0.00045503245,0.00041738432,0.00015137176,0.0010396388],"domain_scores_gemma":[0.9986822,0.000038017806,0.00025795784,0.0002969969,0.00025013337,0.0004747109],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006154058,0.00029190915,0.00026961483,0.0012845049,0.00056446827,0.0014177057,0.00045106246,0.0001070083,0.0021365993],"category_scores_gemma":[0.00028065455,0.00029961328,0.00017283946,0.0012376198,0.000062467414,0.0012510695,0.000044194967,0.00079725013,0.0012589052],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006205505,0.000013813411,0.0045395717,0.00038042868,0.00004849689,0.0017360792,0.00024326409,0.00012893364,0.00016437875,0.032094005,0.8373448,0.12330002],"study_design_scores_gemma":[0.00016285658,0.000007073535,0.0028000162,0.0005268446,0.00005021849,0.0002741857,0.0001442546,0.004139041,0.000009283504,0.005965405,0.98551613,0.00040467127],"about_ca_topic_score_codex":0.11131944,"about_ca_topic_score_gemma":0.8427458,"teacher_disagreement_score":0.73142636,"about_ca_system_score_codex":0.00087387493,"about_ca_system_score_gemma":0.00048034018,"threshold_uncertainty_score":0.9999456},"labels":[],"label_agreement":null},{"id":"W4395037076","doi":"10.32721/ctj.2024.72.1.pf.gammie","title":"Policy Forum: Some Reflections on Ethical Considerations in Tax Litigation","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax policy; Political science; Engineering ethics; Ethical issues; Business; Law and economics; Public economics; Economics; Law; Tax reform; Engineering","score_opus":0.03311919619629403,"score_gpt":0.27518176580074866,"score_spread":0.24206256960445463,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037076","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.08725083,0.0004884768,0.00014406038,0.8262084,0.0034222852,0.00048014295,0.00018301392,0.00017494839,0.08164786],"genre_scores_gemma":[0.96323985,0.000024608007,0.000107706415,0.020933963,0.0046716006,0.000034879107,0.00006183369,0.000049543407,0.0108760325],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982045,0.000044109172,0.00046940887,0.00033671726,0.00014218932,0.00080303935],"domain_scores_gemma":[0.99898475,0.00011796617,0.00014303174,0.00022343708,0.00019188531,0.00033889778],"candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005017367,0.00022361173,0.00022927282,0.0026201424,0.0006370737,0.0012047177,0.00017507005,0.00030467674,0.0010066938],"category_scores_gemma":[0.0013545539,0.00023764613,0.00012093321,0.0012256855,0.000080903206,0.00110838,0.000019771382,0.0014592445,0.0004594916],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000003996866,0.000014392783,0.00061422505,0.00006364373,0.000025091811,0.0006406613,0.00070602924,0.0005740741,0.00009557243,0.80349326,0.19181237,0.0019566633],"study_design_scores_gemma":[0.00026898494,0.000025258738,0.003438315,0.00034314438,0.000026607077,0.00021187754,0.0007620618,0.0019364627,0.00001647502,0.10025598,0.8923807,0.00033410476],"about_ca_topic_score_codex":0.524209,"about_ca_topic_score_gemma":0.9824597,"teacher_disagreement_score":0.875989,"about_ca_system_score_codex":0.001207566,"about_ca_system_score_gemma":0.0008543331,"threshold_uncertainty_score":0.99990654},"labels":[],"label_agreement":null},{"id":"W4395037099","doi":"10.32721/ctj.2024.72.1.pfp","title":"Planification fiscale personnelle : Les gains fortuits tirés de jeux en ligne — sachez reconnaître vos chances quand la maison de jeux est l'Agence de revenu du Canada","year":2024,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Art","score_opus":0.01761596026802828,"score_gpt":0.20998779436973022,"score_spread":0.19237183410170194,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037099","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7902095,0.040929794,0.0010154285,0.15567043,0.0040220427,0.00080896687,0.0014673853,0.000102419326,0.00577406],"genre_scores_gemma":[0.8943931,0.0025213195,0.00067921134,0.0014581002,0.006591873,0.000068131405,0.0003430067,0.00019286326,0.09375243],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99485815,0.00030910867,0.0010167696,0.0009095014,0.00035391288,0.0025525568],"domain_scores_gemma":[0.99671036,0.00040432875,0.0006096597,0.0005677831,0.0004979593,0.001209902],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0025152746,0.0007339157,0.0007533181,0.0010669178,0.0014597346,0.0012689295,0.0010208591,0.0005911238,0.0025302845],"category_scores_gemma":[0.0014562509,0.0008733618,0.0003709975,0.0015360952,0.00020181983,0.0013108654,0.0000929101,0.0013281521,0.000107877706],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004289269,0.00006658949,0.2015807,0.00208769,0.0002850912,0.008488813,0.007986807,0.0007541673,0.00041243594,0.0034157517,0.7533661,0.021512914],"study_design_scores_gemma":[0.0004320313,0.00006094296,0.032270487,0.002994114,0.0010095774,0.0015351532,0.0040749446,0.03628404,0.000101624755,0.0015119632,0.91852194,0.0012032057],"about_ca_topic_score_codex":0.96671224,"about_ca_topic_score_gemma":0.99952555,"teacher_disagreement_score":0.16931021,"about_ca_system_score_codex":0.005648052,"about_ca_system_score_gemma":0.00407674,"threshold_uncertainty_score":0.9998402},"labels":[],"label_agreement":null},{"id":"W4395037172","doi":"10.32721/ctj.2024.72.1.pf.editors","title":"Policy Forum: Editors' Introduction—Ethics and Taxation","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Engineering ethics; Law and economics; Sociology; Engineering","score_opus":0.02479320435987971,"score_gpt":0.2201836742194425,"score_spread":0.19539046985956277,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037172","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.021550113,0.011319796,0.0032947138,0.920805,0.02314904,0.00030108797,0.001151469,0.00009219342,0.018336613],"genre_scores_gemma":[0.90110147,0.0017656432,0.0006645626,0.0024021044,0.03928499,0.000043910157,0.000052381158,0.00008448496,0.054600462],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99838704,0.000030016889,0.00048770985,0.00039979722,0.000034915756,0.00066051196],"domain_scores_gemma":[0.99839944,0.000070134905,0.00031248585,0.00022402921,0.00011330747,0.00088063476],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00071763346,0.00018369948,0.00028401506,0.0010425504,0.0007161665,0.00037295048,0.00018497938,0.00018064499,0.0004874353],"category_scores_gemma":[0.00153129,0.0002192022,0.000092916736,0.00060579047,0.000106607375,0.00038714678,0.000024640225,0.00091628736,0.00024131931],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000003076389,0.000006834775,0.007763733,0.00009056989,0.000103177685,0.000078784615,0.003364136,0.000058849993,0.0000059038607,0.2565051,0.72587645,0.0061433716],"study_design_scores_gemma":[0.00013360559,0.00004036482,0.009259411,0.000050884868,0.000008341339,0.0003572267,0.0006071539,0.00039524457,0.0000037667858,0.06236531,0.9265285,0.0002502067],"about_ca_topic_score_codex":0.10926765,"about_ca_topic_score_gemma":0.64217806,"teacher_disagreement_score":0.91840285,"about_ca_system_score_codex":0.0010768211,"about_ca_system_score_gemma":0.00041260573,"threshold_uncertainty_score":0.8966638},"labels":[],"label_agreement":null},{"id":"W4395037189","doi":"10.32721/ctj.2024.72.1.kesselman","title":"The Pivotal Role of Capital Gains in Efficient and Progressive Tax Reform","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax reform; Economics; Capital (architecture); Monetary economics; Public economics; History","score_opus":0.008441295901231723,"score_gpt":0.18714427734194033,"score_spread":0.17870298144070862,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037189","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97337794,0.004138121,0.00000870871,0.014203719,0.00071893755,0.00025488125,0.00006478463,0.000018846673,0.007214088],"genre_scores_gemma":[0.99602264,0.000047133493,0.00001981481,0.0002220967,0.0006923944,0.000017800672,0.000012092291,0.000027975528,0.002938062],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99862826,0.000014924335,0.00038053308,0.0002338588,0.00011417956,0.000628268],"domain_scores_gemma":[0.99915606,0.000037830763,0.00026462827,0.00017955316,0.00016288464,0.00019903264],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00052688323,0.00017366942,0.00019208524,0.000558637,0.00035583728,0.000473529,0.0002601981,0.00007540648,0.000117113996],"category_scores_gemma":[0.00015524917,0.00013614309,0.000071398405,0.0006757164,0.00014078582,0.00033739975,0.000044873854,0.00041000042,0.00002738945],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00019377284,0.00022448548,0.07826399,0.0019436814,0.00042388152,0.010302318,0.013184737,0.0028368714,0.002990034,0.35329062,0.084997416,0.45134822],"study_design_scores_gemma":[0.0011395252,0.00009054911,0.08694693,0.0016021787,0.00010215713,0.0009769998,0.015212987,0.05353534,0.0001298956,0.014592268,0.82462746,0.0010437148],"about_ca_topic_score_codex":0.15899082,"about_ca_topic_score_gemma":0.93007594,"teacher_disagreement_score":0.77108514,"about_ca_system_score_codex":0.0006103543,"about_ca_system_score_gemma":0.00029849747,"threshold_uncertainty_score":0.84660953},"labels":[],"label_agreement":null},{"id":"W4395037214","doi":"10.32721/ctj.2024.72.1.stevens","title":"False Statement or Omission Penalties in Canadian Tax Law","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Statement (logic); Tax law; Law; Political science; Law and economics; Economics; Double taxation","score_opus":0.021823494012723064,"score_gpt":0.22961919760924962,"score_spread":0.20779570359652655,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037214","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.50799596,0.0064094914,0.00009558089,0.25579274,0.012182596,0.0018322713,0.0009805097,0.00032408768,0.21438676],"genre_scores_gemma":[0.9334652,0.000075788106,0.00008472769,0.0051776627,0.0021898726,0.000033040193,0.00010668503,0.000089900284,0.058777146],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9967427,0.000041613363,0.0007317837,0.00048138574,0.00020391346,0.0017985494],"domain_scores_gemma":[0.99793845,0.00005176774,0.00021872227,0.00032290598,0.00021728291,0.0012508935],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0010281604,0.0003850428,0.0003991072,0.0023159198,0.00065124757,0.0017177869,0.00052588905,0.00020188616,0.006465395],"category_scores_gemma":[0.0003365159,0.00034915522,0.000137366,0.0011835841,0.00009291137,0.0016328172,0.000041258656,0.0007981838,0.0006514841],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005095305,0.00003587078,0.010955975,0.0007247306,0.00012391117,0.015099557,0.0027443492,0.0005477928,0.00007959259,0.10634253,0.8448922,0.01840251],"study_design_scores_gemma":[0.00036516142,0.000023010452,0.0024655557,0.0005790466,0.000039744536,0.00018043874,0.0012536843,0.0020078472,0.000010351131,0.0018268165,0.99074847,0.00049987325],"about_ca_topic_score_codex":0.99671674,"about_ca_topic_score_gemma":0.99997216,"teacher_disagreement_score":0.4254692,"about_ca_system_score_codex":0.0028550953,"about_ca_system_score_gemma":0.0017838542,"threshold_uncertainty_score":0.99989605},"labels":[],"label_agreement":null},{"id":"W4395037221","doi":"10.32721/ctj.2024.72.1.pf.latulippe","title":"Policy Forum: Transparency—An Essential Condition for Ethical Behaviour in Tax Planning","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Transparency (behavior); Tax planning; Business; Public economics; Political science; Economics; Law; Tax avoidance; Tax credit","score_opus":0.02163429472899958,"score_gpt":0.2616950179502762,"score_spread":0.24006072322127664,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4395037221","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8258806,0.0004179588,0.005205784,0.15990503,0.0033038019,0.0008396368,0.0008212034,0.00014249561,0.0034834852],"genre_scores_gemma":[0.98945796,0.0000099978615,0.00014027237,0.003073279,0.00365,0.000065598746,0.0003684547,0.000068335874,0.003166113],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978635,0.000028045994,0.0005371223,0.0004194282,0.00013342472,0.0010185015],"domain_scores_gemma":[0.998929,0.000052340325,0.00022543684,0.00020179084,0.00019389091,0.00039749595],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00064823637,0.0002645241,0.00029014127,0.0016536228,0.00044899964,0.0008075812,0.00035576904,0.000318307,0.0004412595],"category_scores_gemma":[0.0002502123,0.00029518545,0.00014861969,0.0009428577,0.00007038091,0.0011065026,0.000015122503,0.0010027194,0.0000452849],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021735029,0.00018119399,0.08029587,0.0019611162,0.00019557419,0.008739246,0.0052550053,0.008376981,0.002535334,0.27590194,0.5639644,0.052375995],"study_design_scores_gemma":[0.0026384117,0.00015012511,0.05274543,0.002033793,0.0002439565,0.00076553907,0.0034922766,0.051278934,0.00010524839,0.06516794,0.8194719,0.0019064496],"about_ca_topic_score_codex":0.22569522,"about_ca_topic_score_gemma":0.95820624,"teacher_disagreement_score":0.73251104,"about_ca_system_score_codex":0.0006622834,"about_ca_system_score_gemma":0.0008320653,"threshold_uncertainty_score":0.99995005},"labels":[],"label_agreement":null},{"id":"W4401414404","doi":"10.32721/ctj.2024.72.2.ptp","title":"Personal Tax Planning: Canadian Taxation of Foreign Pension Distributions and Accruals","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Pension; Accrual; Tax planning; Business; Economics; International taxation; Accounting; Public economics; Tax reform; Finance","score_opus":0.023633631237813334,"score_gpt":0.209373308660459,"score_spread":0.18573967742264566,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401414404","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94516313,0.0017796736,0.00076345506,0.033686813,0.0015044701,0.0004231506,0.0011529987,0.00006124786,0.0154650435],"genre_scores_gemma":[0.9930415,0.000030486066,0.00009175335,0.00072399527,0.0011793086,0.0000123015825,0.00026730867,0.00003982682,0.0046134796],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982825,0.000020600743,0.0004347407,0.00033692777,0.00014048393,0.00078475336],"domain_scores_gemma":[0.9983518,0.000049806244,0.00044475598,0.00017654215,0.00035401576,0.0006230463],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00052624487,0.00024415093,0.00027654358,0.00127235,0.000653189,0.00057458313,0.00022720758,0.00015452746,0.0009321553],"category_scores_gemma":[0.00048072878,0.00025554138,0.00010808408,0.0008818403,0.00010922767,0.0009101665,0.00002813293,0.00044496753,0.00006375036],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000033926986,0.000031841984,0.10093625,0.0009082873,0.00020027137,0.0028733572,0.0019884296,0.000327286,0.0012853378,0.105661646,0.75337017,0.032383222],"study_design_scores_gemma":[0.00041645844,0.00003342463,0.08159155,0.00081122504,0.00013144413,0.0006283995,0.0014490435,0.013203829,0.00004574893,0.008990915,0.8920763,0.0006216245],"about_ca_topic_score_codex":0.763005,"about_ca_topic_score_gemma":0.988098,"teacher_disagreement_score":0.22509302,"about_ca_system_score_codex":0.0007338671,"about_ca_system_score_gemma":0.00093843136,"threshold_uncertainty_score":0.9999897},"labels":[],"label_agreement":null},{"id":"W4401414522","doi":"10.32721/ctj.2024.72.2.mawani","title":"The Impact of Mandatory RRIF Withdrawals on Seniors' Income Security","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business","score_opus":0.006520016673592883,"score_gpt":0.2125385315933434,"score_spread":0.2060185149197505,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401414522","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98688656,0.0010163672,0.0000057591574,0.0038179227,0.0014389458,0.0002752697,0.00018134045,0.00004463779,0.0063331993],"genre_scores_gemma":[0.9923885,0.0000680204,0.000014952347,0.00037817366,0.0023276345,0.000011393376,0.000050992378,0.000071537965,0.0046888287],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.997443,0.000052365096,0.0007133885,0.0004122902,0.0002755239,0.001103384],"domain_scores_gemma":[0.9980579,0.00014628955,0.00039165883,0.00058187125,0.00043873457,0.0003835332],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0013344456,0.00038367213,0.00047166727,0.0012828016,0.00085734855,0.0008582287,0.0007044915,0.00016527934,0.0011854082],"category_scores_gemma":[0.00046022958,0.00028413272,0.00052759965,0.0014744175,0.00016628376,0.0008402295,0.000068219524,0.0007649071,0.00024096068],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012894273,0.000069495516,0.45893332,0.00056826835,0.00048372033,0.0033159542,0.0013031387,0.0008077021,0.00018647552,0.021679867,0.50386125,0.008661839],"study_design_scores_gemma":[0.00067620806,0.0001766137,0.23201087,0.00147574,0.00041006986,0.0003268557,0.00040610365,0.011433268,0.000040944113,0.016018387,0.73590726,0.0011177016],"about_ca_topic_score_codex":0.3665215,"about_ca_topic_score_gemma":0.8705073,"teacher_disagreement_score":0.5039858,"about_ca_system_score_codex":0.0012356248,"about_ca_system_score_gemma":0.00065612065,"threshold_uncertainty_score":0.9999611},"labels":[],"label_agreement":null},{"id":"W4401415094","doi":"10.32721/ctj.2024.72.2.ctp","title":"Corporate Tax Planning: EIFEL—It's Here","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Corporate tax; Business; Accounting; Tax avoidance; Finance; Double taxation","score_opus":0.03980897757392757,"score_gpt":0.21201856424329224,"score_spread":0.17220958666936467,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415094","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5873842,0.0050486573,0.0014873281,0.263407,0.015237084,0.0009174871,0.0005317171,0.00054321694,0.12544328],"genre_scores_gemma":[0.90369385,0.000044972814,0.00015133021,0.0070769247,0.0066546905,0.000025490202,0.00013254475,0.00012846105,0.08209175],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974421,0.000026310661,0.0005848745,0.0005232123,0.00019305838,0.0012304365],"domain_scores_gemma":[0.9980439,0.000049455615,0.00056834443,0.00038323543,0.00033588265,0.00061919156],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.000689365,0.0003989985,0.00037282298,0.0012266363,0.00067966594,0.0017916578,0.00059354125,0.00019716565,0.0025257627],"category_scores_gemma":[0.00026614565,0.00041091722,0.00019540847,0.0014506389,0.000103439466,0.0014371527,0.00005484881,0.0009057885,0.0013467183],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013214281,0.000013232708,0.009426235,0.0002383166,0.000076183336,0.006396906,0.00029912003,0.0005951967,0.0001455005,0.008910101,0.9626903,0.011195697],"study_design_scores_gemma":[0.00028803034,0.000017378494,0.0037654743,0.0005643052,0.00006777795,0.00057794433,0.00071640714,0.005283386,0.000011702576,0.0071889586,0.9809382,0.0005804461],"about_ca_topic_score_codex":0.106017955,"about_ca_topic_score_gemma":0.8216149,"teacher_disagreement_score":0.715597,"about_ca_system_score_codex":0.0007459927,"about_ca_system_score_gemma":0.0007092601,"threshold_uncertainty_score":0.99983424},"labels":[],"label_agreement":null},{"id":"W4401415165","doi":"10.32721/ctj.2024.72.2.ustd","title":"Selected US Tax Developments: Perhaps Forgiveness Truly Is Divine","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Forgiveness; Law and economics; Political science; Psychology; Economics; Philosophy; Law","score_opus":0.01327820492356655,"score_gpt":0.18499861417178792,"score_spread":0.17172040924822138,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415165","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.90884244,0.0019536107,0.00081101357,0.06295454,0.0057649277,0.00064184674,0.00044873683,0.00028597438,0.018296938],"genre_scores_gemma":[0.9325488,0.00008578917,0.00024895894,0.00591063,0.003103396,0.00004077238,0.00014959536,0.00012472062,0.05778729],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973318,0.000024743522,0.00059867086,0.0005479149,0.00021577171,0.0012811234],"domain_scores_gemma":[0.9981222,0.00004185982,0.00033769358,0.0003152135,0.00065191055,0.000531085],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00053023006,0.00041198664,0.0003895777,0.0013233204,0.00077577773,0.0013545537,0.00058982143,0.0001818705,0.0034515536],"category_scores_gemma":[0.00033277905,0.0004237004,0.00015631093,0.002334066,0.00007206961,0.0013816481,0.00006342802,0.000690794,0.0007736202],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000027203696,0.000037018828,0.03701827,0.00067356817,0.0002574362,0.0033664384,0.00092356914,0.00014028983,0.000498531,0.0039459025,0.90506643,0.04804531],"study_design_scores_gemma":[0.00039347616,0.000013883689,0.03160456,0.00042372124,0.00007406803,0.00037169165,0.00019157764,0.002584977,0.000045954675,0.0012237718,0.96246374,0.0006085714],"about_ca_topic_score_codex":0.1425436,"about_ca_topic_score_gemma":0.8918881,"teacher_disagreement_score":0.7493445,"about_ca_system_score_codex":0.0011777671,"about_ca_system_score_gemma":0.0011045319,"threshold_uncertainty_score":0.9998215},"labels":[],"label_agreement":null},{"id":"W4401415378","doi":"10.32721/ctj.2024.72.2.pf.khovrenkov","title":"Policy Forum: Half-Siblings or Close Cousins? Contrasting Operating and Grant-Making Foundations Through a Disbursement Policy Lens","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"demographic modeling and climate adaptation","field":"Decision Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Disbursement; Lens (geology); Political science; Economics; Engineering; Finance","score_opus":0.11023831458078662,"score_gpt":0.3628042453316651,"score_spread":0.2525659307508785,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415378","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.58021075,0.0040223277,0.04175606,0.35600355,0.003553271,0.0010324453,0.0011017615,0.00020089194,0.012118937],"genre_scores_gemma":[0.9881511,0.00044155782,0.0021469132,0.0026047083,0.0014442394,0.000029605784,0.000027748138,0.000069410155,0.0050847554],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99563104,0.0002107303,0.0012971949,0.0007970494,0.00053223217,0.0015317646],"domain_scores_gemma":[0.99647754,0.00092476635,0.00036762934,0.00048409693,0.0006274647,0.0011184706],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002683552,0.00038141065,0.00051766523,0.0025239477,0.0020137015,0.0030833783,0.00061577174,0.00020868678,0.00022247096],"category_scores_gemma":[0.006474395,0.00031619862,0.00021640038,0.0031007167,0.00021118118,0.0014186526,0.00007164628,0.0007748935,0.000033927055],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007504749,0.000087457825,0.0085758045,0.0002984705,0.00058261876,0.003942366,0.053815324,0.0064061084,0.0009341337,0.20568638,0.05739964,0.66219664],"study_design_scores_gemma":[0.0015714823,0.00044959842,0.0029977802,0.0026491901,0.00027908484,0.007498284,0.033511106,0.20689712,0.000022888478,0.16840811,0.5740735,0.0016418598],"about_ca_topic_score_codex":0.25660294,"about_ca_topic_score_gemma":0.9119317,"teacher_disagreement_score":0.66055477,"about_ca_system_score_codex":0.0010577418,"about_ca_system_score_gemma":0.003075626,"threshold_uncertainty_score":0.999929},"labels":[],"label_agreement":null},{"id":"W4401415475","doi":"10.32721/ctj.2024.72.2.pf.chan","title":"Policy Forum: The Registered Charity Appeals Process—More Reasons (and a Few Proposals) for Reform","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Legal Systems and Judicial Processes","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Process (computing); Political science; Public administration; Law and economics; Computer science; Sociology","score_opus":0.02790370333020237,"score_gpt":0.30493930471502184,"score_spread":0.2770356013848195,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415475","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.040256426,0.0077290903,0.00014617786,0.9015403,0.0018927387,0.0021080286,0.0009408213,0.0001207054,0.045265753],"genre_scores_gemma":[0.96043634,0.0004869297,0.00005891599,0.0015755403,0.004109885,0.00016755903,0.000014466725,0.00006069564,0.033089694],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99724,0.00011613939,0.00046533757,0.00043723558,0.00023085723,0.0015103965],"domain_scores_gemma":[0.99684566,0.00012565702,0.00020870366,0.0002979565,0.0004007245,0.0021212725],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0018991313,0.0002542036,0.00036685396,0.00040350945,0.0027753068,0.00097221736,0.00066100183,0.00026312112,0.00006105738],"category_scores_gemma":[0.0015014304,0.00019156435,0.00016420172,0.0009925615,0.00047532356,0.0005548382,0.00002786759,0.0005973111,0.000010675553],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000066900175,0.000040400202,0.0028230736,0.002313246,0.0003900949,0.0008386483,0.14021137,0.000007566903,0.000050333634,0.4130123,0.3344597,0.10578638],"study_design_scores_gemma":[0.00020790924,0.00009087795,0.00045895125,0.000771981,0.000065785855,0.0004966315,0.020613788,0.000104546525,0.000009402489,0.039269768,0.93754756,0.00036278035],"about_ca_topic_score_codex":0.8679864,"about_ca_topic_score_gemma":0.9946389,"teacher_disagreement_score":0.9201799,"about_ca_system_score_codex":0.0022031039,"about_ca_system_score_gemma":0.0061857454,"threshold_uncertainty_score":0.99944824},"labels":[],"label_agreement":null},{"id":"W4401415765","doi":"10.32721/ctj.2024.72.2.pfp","title":"Planification fiscale personnelle : Imposition au Canada des distributions et des prestations accumulées des régimes de pension étrangers","year":2024,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Retirement, Disability, and Employment","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science","score_opus":0.13294459345549306,"score_gpt":0.34218494785575304,"score_spread":0.20924035440025998,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415765","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.85536283,0.0094907675,0.004054674,0.11325038,0.003120181,0.0006836424,0.0053836703,0.00006472816,0.008589107],"genre_scores_gemma":[0.9721843,0.002975204,0.0011183945,0.00021055437,0.0010985404,0.000075422315,0.00044337794,0.00006687849,0.021827303],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9955506,0.00072533725,0.00065750134,0.0005853947,0.00032370538,0.002157485],"domain_scores_gemma":[0.9950752,0.00043726407,0.00018684656,0.00033401957,0.0004559717,0.0035106905],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0015255642,0.0004246956,0.0003527238,0.00031345454,0.004536026,0.0006822811,0.000489831,0.00030408095,0.001305522],"category_scores_gemma":[0.0007832392,0.00048659169,0.00026078997,0.0010546254,0.0017249146,0.0011898275,0.000028913733,0.0007271683,0.000033690427],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00005018634,0.00031213692,0.13598937,0.0024873463,0.00070202316,0.001571685,0.29464108,0.003450433,0.00075694383,0.03948718,0.45531043,0.06524119],"study_design_scores_gemma":[0.0006950036,0.00045022127,0.31075028,0.0044203554,0.0010804285,0.0012161683,0.08321837,0.0043128817,0.00030769265,0.06658799,0.52503866,0.0019219635],"about_ca_topic_score_codex":0.9967247,"about_ca_topic_score_gemma":0.9999729,"teacher_disagreement_score":0.21142271,"about_ca_system_score_codex":0.023627194,"about_ca_system_score_gemma":0.011182277,"threshold_uncertainty_score":0.9997586},"labels":[],"label_agreement":null},{"id":"W4401415808","doi":"10.32721/ctj.2024.72.2.fn","title":"Finances of the Nation: The Past, Present, and Future of Fuel Taxation in Canada","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Economics; Political science; Natural resource economics","score_opus":0.011387829269309431,"score_gpt":0.20670276913344782,"score_spread":0.1953149398641384,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415808","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3295215,0.010416007,0.0000029261103,0.6492884,0.0022583837,0.00034180362,0.0012660122,0.0000032418757,0.0069016945],"genre_scores_gemma":[0.9873843,0.00083532615,0.000010195789,0.0006345733,0.0022718778,0.000009080997,0.0000020581067,0.000011264432,0.008841324],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986698,0.00015696378,0.00032200667,0.00015302596,0.0002023424,0.0004958327],"domain_scores_gemma":[0.9987557,0.0001595418,0.00030643676,0.00019181901,0.000116006355,0.00047050475],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000562035,0.00010538089,0.00016893624,0.0001602497,0.00034015896,0.000064704436,0.00044900356,0.00008225346,0.00011760585],"category_scores_gemma":[0.00018121263,0.00007894103,0.000061881095,0.0008680172,0.00025585166,0.00017570032,0.00001576104,0.0003682135,4.6038681e-7],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007021574,0.000005833366,0.029651806,0.00021112306,0.0000512851,0.00018047928,0.028713357,0.00021717485,0.000010648863,0.04524353,0.8465285,0.04917924],"study_design_scores_gemma":[0.00007847926,0.000008576835,0.10383282,0.0001448863,0.0000129024875,0.00004868944,0.0024610339,0.00009106564,0.000007195499,0.0022873722,0.89093715,0.00008983286],"about_ca_topic_score_codex":0.99972075,"about_ca_topic_score_gemma":0.9999982,"teacher_disagreement_score":0.6578628,"about_ca_system_score_codex":0.0019114454,"about_ca_system_score_gemma":0.009300571,"threshold_uncertainty_score":0.9963158},"labels":[],"label_agreement":null},{"id":"W4401415842","doi":"10.32721/ctj.2024.72.2.pf.mcmillan","title":"Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits—More Information, Please!","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax exemption; Business; Law and economics; Public economics; Economics; Political science; Law","score_opus":0.011949236653678542,"score_gpt":0.25266660766816657,"score_spread":0.24071737101448804,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401415842","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.03023616,0.0012064984,0.0015253411,0.87752825,0.006424429,0.0027958134,0.031876776,0.00011768825,0.048289053],"genre_scores_gemma":[0.7662087,0.00057909096,0.00068667723,0.026237434,0.008385785,0.00038512028,0.0005180608,0.00017220786,0.19682693],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9949296,0.00007501502,0.00074817106,0.00046892575,0.00031622566,0.0034620343],"domain_scores_gemma":[0.9900135,0.00014033994,0.00026186442,0.00047280962,0.0005682008,0.008543293],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0012255786,0.0004317879,0.00045550585,0.0023557981,0.0031363908,0.0013028379,0.00095848134,0.0005329279,0.00075199874],"category_scores_gemma":[0.0013642847,0.00051748945,0.00033773796,0.0018264925,0.00030715077,0.002225063,0.000024546192,0.00084164995,0.000276539],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000008935849,0.0000042770525,0.0005563927,0.00012675195,0.00007406715,0.00025720432,0.014869679,0.00009393443,0.000009192203,0.02978198,0.9391902,0.015027358],"study_design_scores_gemma":[0.00040834962,0.000068335765,0.0023261264,0.0003320535,0.00005373792,0.00025185713,0.003832436,0.0010494927,0.000013924517,0.0056051514,0.9854137,0.0006448847],"about_ca_topic_score_codex":0.9988224,"about_ca_topic_score_gemma":0.99995905,"teacher_disagreement_score":0.8512908,"about_ca_system_score_codex":0.010721442,"about_ca_system_score_gemma":0.028129883,"threshold_uncertainty_score":0.9997339},"labels":[],"label_agreement":null},{"id":"W4401416501","doi":"10.32721/ctj.2024.72.2.itp","title":"International Tax Planning: EIFEL Beyond Canada—The Impact of the New Rules in the Foreign Affiliate Context","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Context (archaeology); Business; International trade; Tax avoidance; Geography; Double taxation; Archaeology","score_opus":0.01572466961901557,"score_gpt":0.2222734268512917,"score_spread":0.20654875723227611,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401416501","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6914017,0.0025561282,0.000045430806,0.20366588,0.0037700795,0.00065785716,0.00054371776,0.000026853006,0.09733235],"genre_scores_gemma":[0.98414916,0.000012479629,0.000009506775,0.0029710778,0.0021543743,0.0000093122435,0.00003837012,0.000029999515,0.0106257],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984428,0.00004566076,0.00043848398,0.0002113077,0.00024165891,0.0006200796],"domain_scores_gemma":[0.9989272,0.000114951355,0.0003121791,0.00031260346,0.000156408,0.00017667652],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00062436616,0.00022860873,0.0002197926,0.0004063671,0.00036083016,0.00067905383,0.0011990967,0.00007291444,0.0010017655],"category_scores_gemma":[0.00041402638,0.00012889915,0.00020588865,0.0006852056,0.00009241476,0.0005047949,0.00004888236,0.00069004373,0.000021856156],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011459823,0.000007584733,0.01619644,0.000031706822,0.00010405424,0.00039487265,0.0016051672,0.001155665,0.000013964735,0.017752638,0.9572753,0.0054511447],"study_design_scores_gemma":[0.00025284835,0.000009862176,0.057273526,0.00020684779,0.00003965955,0.00019404762,0.0028204084,0.0027024453,0.000004888876,0.003535926,0.9327694,0.00019013183],"about_ca_topic_score_codex":0.99222493,"about_ca_topic_score_gemma":0.9992457,"teacher_disagreement_score":0.29274747,"about_ca_system_score_codex":0.0009313855,"about_ca_system_score_gemma":0.0016861333,"threshold_uncertainty_score":0.9999114},"labels":[],"label_agreement":null},{"id":"W4401416515","doi":"10.32721/ctj.2024.72.2.ctr","title":"Current Tax Reading","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Reading (process); Current (fluid); Economics; Political science; Engineering; Electrical engineering; Law","score_opus":0.019717779462413848,"score_gpt":0.20644080264591402,"score_spread":0.18672302318350018,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401416515","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.57553256,0.016648032,0.0036128985,0.22677916,0.043189462,0.0013479273,0.0006399786,0.0008409881,0.131409],"genre_scores_gemma":[0.95280457,0.00018146477,0.00012910938,0.0024511088,0.010266833,0.000027470145,0.00009769849,0.00011613767,0.033925615],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979192,0.0000173527,0.00045503245,0.00041738432,0.00015137176,0.0010396388],"domain_scores_gemma":[0.9986822,0.000038017806,0.00025795784,0.0002969969,0.00025013337,0.0004747109],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006154058,0.00029190915,0.00026961483,0.0012845049,0.00056446827,0.0014177057,0.00045106246,0.0001070083,0.0021365993],"category_scores_gemma":[0.00028065455,0.00029961328,0.00017283946,0.0012376198,0.000062467414,0.0012510695,0.000044194967,0.00079725013,0.0012589052],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006205505,0.000013813411,0.0045395717,0.00038042868,0.00004849689,0.0017360792,0.00024326409,0.00012893364,0.00016437875,0.032094005,0.8373448,0.12330002],"study_design_scores_gemma":[0.00016285658,0.000007073535,0.0028000162,0.0005268446,0.00005021849,0.0002741857,0.0001442546,0.004139041,0.000009283504,0.005965405,0.98551613,0.00040467127],"about_ca_topic_score_codex":0.11131944,"about_ca_topic_score_gemma":0.8427458,"teacher_disagreement_score":0.73142636,"about_ca_system_score_codex":0.00087387493,"about_ca_system_score_gemma":0.00048034018,"threshold_uncertainty_score":0.9999456},"labels":[],"label_agreement":null},{"id":"W4401416627","doi":"10.32721/ctj.2024.72.2.pf.hickey","title":"Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Religion, Society, and Development","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Public economics; Tax deduction; Accounting; Business; Economics; Actuarial science; Tax reform; State income tax; Gross income","score_opus":0.036136238147175745,"score_gpt":0.26389477954136603,"score_spread":0.22775854139419027,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401416627","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.31668583,0.012555383,0.0028502909,0.63531786,0.009451081,0.002212247,0.00196217,0.000048349546,0.018916788],"genre_scores_gemma":[0.99271065,0.0014050995,0.00016358405,0.00069427,0.0009975972,0.00004118539,0.000018249317,0.00002861668,0.00394073],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977645,0.00009638433,0.00045681547,0.00023942959,0.00024007662,0.0012027848],"domain_scores_gemma":[0.9978037,0.0005809593,0.00012973539,0.00017794405,0.0001819999,0.0011256796],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011384311,0.00015981548,0.0002449769,0.00045971858,0.0012025792,0.0001983143,0.00051485794,0.00012324595,0.00008629279],"category_scores_gemma":[0.0009030027,0.00014604458,0.00013869091,0.0012681464,0.00015724137,0.0002036646,0.000017776032,0.000374198,0.000001926525],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000051885286,0.000008552241,0.002171794,0.0000676132,0.00008808883,0.000106454856,0.082482405,0.00039447012,0.000007251252,0.066381626,0.84712124,0.0011653068],"study_design_scores_gemma":[0.0007283719,0.00004835539,0.0104789045,0.00054744503,0.00005536317,0.00009661764,0.24779567,0.00079274195,0.000013409402,0.08147214,0.65744287,0.0005281261],"about_ca_topic_score_codex":0.99946284,"about_ca_topic_score_gemma":0.99999076,"teacher_disagreement_score":0.67602485,"about_ca_system_score_codex":0.016072478,"about_ca_system_score_gemma":0.029441606,"threshold_uncertainty_score":0.98770463},"labels":[],"label_agreement":null},{"id":"W4401416808","doi":"10.32721/ctj.2024.72.2.pf.editors","title":"Policy Forum: Editors' Introduction—Tax Treatment of Charities","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Law and economics; Economics","score_opus":0.022468893295467075,"score_gpt":0.20890898587329,"score_spread":0.1864400925778229,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401416808","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0777777,0.042524055,0.0012099072,0.7594531,0.052720226,0.00079256477,0.008972955,0.00013657265,0.056412876],"genre_scores_gemma":[0.83612967,0.0027736998,0.00032201989,0.00043188024,0.035150267,0.0000713461,0.000056376044,0.000077599725,0.12498717],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982806,0.000014254029,0.00061908085,0.0003475635,0.00003102865,0.0007075159],"domain_scores_gemma":[0.9985976,0.000031134194,0.00025680786,0.00029300348,0.00009903431,0.00072241167],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00018801093,0.00021207338,0.00045257615,0.0011759499,0.00030794495,0.00014984119,0.00021767535,0.00010758744,0.0010632245],"category_scores_gemma":[0.00017555039,0.00023506054,0.0002126749,0.00057556806,0.00011202346,0.00025448154,0.0000133926205,0.00019994714,0.00020940955],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000074239397,0.000039378774,0.0108223595,0.0001092665,0.00033890648,0.00014519542,0.003922789,0.00009222169,0.00001189335,0.17854899,0.79392713,0.012034427],"study_design_scores_gemma":[0.00022159611,0.00016893828,0.0046299826,0.000050364008,0.000013492128,0.00021910282,0.00082743785,0.00013779069,0.000028227465,0.02314753,0.9703163,0.00023921981],"about_ca_topic_score_codex":0.2184902,"about_ca_topic_score_gemma":0.65328896,"teacher_disagreement_score":0.7590213,"about_ca_system_score_codex":0.0019585115,"about_ca_system_score_gemma":0.00041407143,"threshold_uncertainty_score":0.9998499},"labels":[],"label_agreement":null},{"id":"W4403975828","doi":"10.32721/ctj.2024.72.3.pf.editors","title":"Policy Forum: Editors' Introduction—Recent Amendments to the General Anti-Avoidance Rule","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Law and economics; Economics","score_opus":0.009919957536487552,"score_gpt":0.2205048540970661,"score_spread":0.21058489656057855,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975828","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.098829366,0.00083695515,0.0002895483,0.8548849,0.032710467,0.00048103882,0.00015619441,0.00012646768,0.011685053],"genre_scores_gemma":[0.6863719,0.00013135829,0.00018571393,0.018398019,0.24071157,0.000059308935,0.0001026533,0.00011679786,0.053922627],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978093,0.000029288996,0.00040400846,0.0004220851,0.00020484305,0.0011304908],"domain_scores_gemma":[0.9986551,0.000020837419,0.00016759153,0.00037977585,0.00029507882,0.00048166155],"candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0005052914,0.00028185622,0.00024739397,0.0011460154,0.0008149814,0.001522042,0.00058895274,0.000104805935,0.0014503873],"category_scores_gemma":[0.00044109896,0.00023565929,0.00012720734,0.0015837108,0.000057867586,0.00095218304,0.00006621777,0.00058693055,0.001051928],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000037939535,0.00000930696,0.0005781951,0.000041458075,0.00004839213,0.00015325811,0.00035544034,0.00077010196,0.00013357992,0.011987624,0.9724944,0.013424428],"study_design_scores_gemma":[0.00013613646,0.000011997304,0.0016116457,0.00007750859,0.000030408597,0.00010505363,0.0004890281,0.00085738034,0.000033460998,0.0012662981,0.9950757,0.00030540573],"about_ca_topic_score_codex":0.35405022,"about_ca_topic_score_gemma":0.8105498,"teacher_disagreement_score":0.8364869,"about_ca_system_score_codex":0.0010579004,"about_ca_system_score_gemma":0.00047701586,"threshold_uncertainty_score":0.9997259},"labels":[],"label_agreement":null},{"id":"W4403975829","doi":"10.32721/ctj.2024.72.3.pf.krever","title":"Policy Forum: Rethinking GAAR—Back to Basics","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"demographic modeling and climate adaptation","field":"Decision Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Law; Sociology; Philosophy; Media studies","score_opus":0.0822277076031204,"score_gpt":0.32118241948949344,"score_spread":0.23895471188637304,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975829","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.27371946,0.0021448082,0.030913219,0.61429507,0.010221894,0.0007660804,0.0011525956,0.00019074092,0.06659616],"genre_scores_gemma":[0.9231245,0.00013669344,0.0028621482,0.0061391313,0.0017938894,0.000017190629,0.000025575388,0.0000957149,0.06580517],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99565184,0.00021445555,0.0010642237,0.00078105205,0.000655101,0.0016333151],"domain_scores_gemma":[0.99363804,0.0005337814,0.00019811306,0.00079703826,0.00063505943,0.0041979924],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0040867114,0.00032617012,0.0004384673,0.0034240037,0.0007283202,0.0018591512,0.0012819435,0.00029081063,0.0012339184],"category_scores_gemma":[0.0034929053,0.00029658302,0.0003354043,0.003843048,0.000086011896,0.0005957456,0.00006505582,0.0010124656,0.001451592],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000018141272,0.000014100035,0.0032484212,0.000048704198,0.0001056245,0.0018641165,0.012391626,0.0053978674,0.00012634452,0.030130927,0.7071376,0.23951656],"study_design_scores_gemma":[0.0001731751,0.00011650915,0.0012753478,0.00035737877,0.000033507476,0.0014369125,0.0026543287,0.014024547,0.000014447256,0.1742838,0.80513364,0.0004964295],"about_ca_topic_score_codex":0.13940756,"about_ca_topic_score_gemma":0.9442983,"teacher_disagreement_score":0.8048908,"about_ca_system_score_codex":0.0012491088,"about_ca_system_score_gemma":0.0020448756,"threshold_uncertainty_score":0.9999486},"labels":[],"label_agreement":null},{"id":"W4403975836","doi":"10.32721/ctj.2024.72.3.gamino","title":"How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Obesity, Physical Activity, Diet","field":"Medicine","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Affect (linguistics); Tax credit; Physical activity; Public economics; Economics; Business; Psychology; Medicine; Physical medicine and rehabilitation","score_opus":0.02332845676163567,"score_gpt":0.23888174927602424,"score_spread":0.21555329251438857,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975836","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9328467,0.0012146331,0.000066443325,0.05832638,0.0027093685,0.00064417045,0.0037861576,0.00008411914,0.00032198193],"genre_scores_gemma":[0.98324054,0.000053770687,0.00008582508,0.0003595885,0.007258826,0.000041291587,0.00007985485,0.0001607408,0.008719566],"study_design_codex":"not_applicable","study_design_gemma":"observational","domain_scores_codex":[0.9954527,0.00027015505,0.0003426663,0.0011760597,0.00066818896,0.0020902546],"domain_scores_gemma":[0.9918565,0.0007749101,0.00023373705,0.0009821164,0.0003568502,0.005795859],"candidate_categories":["metaepi_narrow","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.00041077245,0.0007724954,0.0011913544,0.00050331064,0.0005615729,0.00076151505,0.00075014425,0.00032741865,0.00040518938],"category_scores_gemma":[0.0011878426,0.0007478918,0.0004873842,0.0010704602,0.00024369845,0.0011029505,0.00011511105,0.0026427573,0.000050913983],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00016788163,0.0015795876,0.20625708,0.0012780505,0.0027394448,0.036799915,0.0022306656,0.00019114751,0.007147465,0.00055822707,0.6438671,0.097183496],"study_design_scores_gemma":[0.00078783114,0.00041408898,0.96331793,0.0025283669,0.000700066,0.0022272367,0.0001712446,0.0015380771,0.0030508032,0.0009281866,0.023179214,0.0011569833],"about_ca_topic_score_codex":0.97723436,"about_ca_topic_score_gemma":0.9986733,"teacher_disagreement_score":0.7570608,"about_ca_system_score_codex":0.006481297,"about_ca_system_score_gemma":0.00683639,"threshold_uncertainty_score":0.99965817},"labels":[],"label_agreement":null},{"id":"W4403975846","doi":"10.32721/ctj.2024.72.3.ptp","title":"Personal Tax Planning: Grin and Bare It—The Recent Kerfuffle over Bare Trusts","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Business; Economics; Finance; Tax avoidance; Double taxation","score_opus":0.021469331822836592,"score_gpt":0.22125905923645725,"score_spread":0.19978972741362067,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975846","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6563347,0.009312367,0.00005912015,0.27564114,0.0055565857,0.00057409273,0.00036727337,0.00014763714,0.05200705],"genre_scores_gemma":[0.95752645,0.00013883207,0.00003303254,0.008428111,0.0052121673,0.000021649092,0.00008119917,0.000081025,0.028477568],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980671,0.000031281223,0.00037866618,0.00040993415,0.00019414363,0.00091887865],"domain_scores_gemma":[0.9989297,0.00006454559,0.00009829836,0.0002264096,0.00019639185,0.00048468506],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005375509,0.0003123526,0.00027132087,0.000656669,0.0008027024,0.0016556588,0.00036691723,0.00016086653,0.0054198536],"category_scores_gemma":[0.00032507328,0.00026104428,0.00012108065,0.00069799455,0.000107214655,0.0009186106,0.000056817695,0.0008152547,0.00018375463],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013149197,0.000008090137,0.009335587,0.00018240401,0.00008063094,0.0014424962,0.002388958,0.000052912485,0.00003378285,0.0035634849,0.9718878,0.011010703],"study_design_scores_gemma":[0.00025737175,0.000014954217,0.01569241,0.00034880746,0.00007397524,0.00035682324,0.0023271146,0.0028876306,0.0000047649273,0.00039641283,0.97728,0.00035971857],"about_ca_topic_score_codex":0.22521962,"about_ca_topic_score_gemma":0.85935754,"teacher_disagreement_score":0.63413787,"about_ca_system_score_codex":0.00053270144,"about_ca_system_score_gemma":0.0003092708,"threshold_uncertainty_score":0.9999842},"labels":[],"label_agreement":null},{"id":"W4403975849","doi":"10.32721/ctj.2024.72.3.pf.ross","title":"Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Knight; Sunset; Line (geometry); Control (management); History; Physics; Management; Optics; Astronomy; Mathematics; Economics","score_opus":0.009304097879271242,"score_gpt":0.18336143230493887,"score_spread":0.17405733442566762,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975849","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4401991,0.070986465,0.000943834,0.46383098,0.002679782,0.0011456917,0.00414136,0.000048826674,0.016023973],"genre_scores_gemma":[0.975517,0.0009378994,0.000044302553,0.007671897,0.0028111415,0.000032973687,0.000005034378,0.000083919265,0.012895839],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9975808,0.0000613265,0.00078954495,0.000463143,0.00003055939,0.0010745951],"domain_scores_gemma":[0.9975512,0.00026770905,0.0003432791,0.00039398985,0.000042442585,0.0014013469],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013396529,0.00027060186,0.0006271059,0.00043864755,0.00057970796,0.0007118533,0.00036851855,0.00021829632,0.00020959506],"category_scores_gemma":[0.00028009622,0.00023027667,0.0001896514,0.0002701907,0.0003519015,0.00022845205,0.000030414445,0.0006015721,0.000054790587],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018150633,0.000021576583,0.17417462,0.0002486522,0.0009751559,0.0010756772,0.0152116725,0.00026765498,0.000010464083,0.681875,0.11627591,0.009682131],"study_design_scores_gemma":[0.0014708606,0.00005007621,0.013679661,0.00019969794,0.00006560488,0.0014801682,0.00052875275,0.004128169,0.0000023262585,0.24900253,0.72895384,0.00043834033],"about_ca_topic_score_codex":0.39310232,"about_ca_topic_score_gemma":0.9541867,"teacher_disagreement_score":0.61267793,"about_ca_system_score_codex":0.0009195789,"about_ca_system_score_gemma":0.00045536092,"threshold_uncertainty_score":0.93904096},"labels":[],"label_agreement":null},{"id":"W4403975850","doi":"10.32721/ctj.2024.72.3.fn","title":"Finances of the Nation: Federal and Provincial Income Support Programs for Seniors in Canada","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Income Support; Economic growth; Business; Political science; Economics","score_opus":0.015886323112802525,"score_gpt":0.22693958976275164,"score_spread":0.2110532666499491,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975850","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9094307,0.0006914612,0.000009304798,0.08355306,0.0028936174,0.0005784259,0.00030965646,0.0000068957197,0.0025269215],"genre_scores_gemma":[0.9899215,0.00006471134,0.000065114466,0.0001770991,0.0006037605,0.000030446352,0.000002493495,0.000010601008,0.009124288],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984451,0.000072591945,0.00030288912,0.00021443027,0.00022490876,0.0007401058],"domain_scores_gemma":[0.9989198,0.000096913376,0.00014671337,0.00009122133,0.00012026855,0.00062507595],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007990009,0.00011038621,0.00018936164,0.00009955684,0.0007055818,0.00018599548,0.0003985545,0.00008694216,0.00006006783],"category_scores_gemma":[0.00036473927,0.000092702125,0.00007385384,0.00070749066,0.000252825,0.00024456275,0.000017570535,0.00025483538,4.0333947e-7],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000016922577,0.000017300565,0.5957531,0.0002459011,0.00004796525,0.00041687168,0.042987574,0.00007247989,0.000011391424,0.020495953,0.1368427,0.20309187],"study_design_scores_gemma":[0.00024827727,0.00006963221,0.13867612,0.0003024453,0.000016175818,0.000068334804,0.010255695,0.00027099194,0.000009654632,0.0048974277,0.84489596,0.00028931414],"about_ca_topic_score_codex":0.9994899,"about_ca_topic_score_gemma":0.9999993,"teacher_disagreement_score":0.70805323,"about_ca_system_score_codex":0.0029026843,"about_ca_system_score_gemma":0.01811664,"threshold_uncertainty_score":0.9874497},"labels":[],"label_agreement":null},{"id":"W4403975851","doi":"10.32721/ctj.2024.72.3.pfp","title":"Planification fiscale personnelle: Récent brouhaha autour des simples fiducies — un concept peut-être pas si simple","year":2024,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Humanities; Mathematics; Political science; Philosophy","score_opus":0.039810436736030796,"score_gpt":0.26255418226800237,"score_spread":0.22274374553197157,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975851","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2725723,0.08954737,0.001044393,0.594858,0.016231973,0.0009710886,0.006729237,0.00018998494,0.01785567],"genre_scores_gemma":[0.7375062,0.0044962303,0.00040750313,0.0013020028,0.0069196615,0.000036099056,0.0001034936,0.00010664645,0.24912214],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9936947,0.0005304632,0.0009050128,0.0010160216,0.00060723216,0.0032465658],"domain_scores_gemma":[0.99365515,0.00047392905,0.00046933795,0.0004687512,0.0004185222,0.0045143412],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014984673,0.0006405914,0.00067339244,0.0003686048,0.0042505926,0.0014465548,0.0013616934,0.00065877225,0.008973944],"category_scores_gemma":[0.0007556861,0.0006935159,0.00051969243,0.0023345412,0.002112816,0.0012613526,0.00006882191,0.0012983705,0.0003139835],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007829547,0.000049155362,0.003946213,0.00017669247,0.00018412944,0.0015829939,0.11411504,0.0003154044,0.000039922572,0.033174135,0.75823426,0.08817421],"study_design_scores_gemma":[0.00026742337,0.00016344019,0.011230336,0.0005845477,0.00018610725,0.0005265656,0.04824559,0.0015441196,0.000036142712,0.018566748,0.9177534,0.0008955855],"about_ca_topic_score_codex":0.87238806,"about_ca_topic_score_gemma":0.99420863,"teacher_disagreement_score":0.593556,"about_ca_system_score_codex":0.005313224,"about_ca_system_score_gemma":0.004406375,"threshold_uncertainty_score":0.99959004},"labels":[],"label_agreement":null},{"id":"W4403975855","doi":"10.32721/ctj.2024.72.3.ctr","title":"Current Tax Reading","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Computer science; Linguistics; Engineering; Electrical engineering; Philosophy","score_opus":0.019717779462413848,"score_gpt":0.20644080264591402,"score_spread":0.18672302318350018,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975855","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.57553256,0.016648032,0.0036128985,0.22677916,0.043189462,0.0013479273,0.0006399786,0.0008409881,0.131409],"genre_scores_gemma":[0.95280457,0.00018146477,0.00012910938,0.0024511088,0.010266833,0.000027470145,0.00009769849,0.00011613767,0.033925615],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979192,0.0000173527,0.00045503245,0.00041738432,0.00015137176,0.0010396388],"domain_scores_gemma":[0.9986822,0.000038017806,0.00025795784,0.0002969969,0.00025013337,0.0004747109],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006154058,0.00029190915,0.00026961483,0.0012845049,0.00056446827,0.0014177057,0.00045106246,0.0001070083,0.0021365993],"category_scores_gemma":[0.00028065455,0.00029961328,0.00017283946,0.0012376198,0.000062467414,0.0012510695,0.000044194967,0.00079725013,0.0012589052],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006205505,0.000013813411,0.0045395717,0.00038042868,0.00004849689,0.0017360792,0.00024326409,0.00012893364,0.00016437875,0.032094005,0.8373448,0.12330002],"study_design_scores_gemma":[0.00016285658,0.000007073535,0.0028000162,0.0005268446,0.00005021849,0.0002741857,0.0001442546,0.004139041,0.000009283504,0.005965405,0.98551613,0.00040467127],"about_ca_topic_score_codex":0.11131944,"about_ca_topic_score_gemma":0.8427458,"teacher_disagreement_score":0.73142636,"about_ca_system_score_codex":0.00087387493,"about_ca_system_score_gemma":0.00048034018,"threshold_uncertainty_score":0.9999456},"labels":[],"label_agreement":null},{"id":"W4403975864","doi":"10.32721/ctj.2024.72.3.ctp","title":"Corporate Tax Planning: Making Sense of Canada's Clean Energy Investment Tax Credits","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Tax planning; Business; Tax reform; Ad valorem tax; Value-added tax; Investment (military); Finance; Economics; Double taxation; Public economics; Tax avoidance; Monetary economics; Political science; Politics; Law","score_opus":0.03234176173219737,"score_gpt":0.23927855620340505,"score_spread":0.20693679447120766,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975864","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3441683,0.012128393,0.0005548838,0.4218699,0.019653596,0.0011883411,0.026780311,0.00018316771,0.1734731],"genre_scores_gemma":[0.86985457,0.0001688844,0.00012519593,0.0074074995,0.0028994116,0.000017998937,0.000031101776,0.00008963223,0.11940569],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9958455,0.00027208007,0.00072703726,0.000520827,0.0004662065,0.0021683471],"domain_scores_gemma":[0.99396825,0.00020817289,0.0005955283,0.00042376792,0.00028398825,0.0045203185],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001016554,0.00038068235,0.0005151418,0.00070360175,0.0011368804,0.0003314924,0.00064790744,0.00029339964,0.00062782323],"category_scores_gemma":[0.00074654736,0.0004444409,0.00019567514,0.0011922083,0.00040254608,0.00033776488,0.000036155954,0.00074860774,0.000009023381],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000010928312,0.000006475507,0.00040832759,0.00006578544,0.00010981243,0.008183139,0.0057531255,0.00037407342,0.000027546217,0.045685254,0.93477184,0.0046036975],"study_design_scores_gemma":[0.00018776614,0.000059028454,0.0017605678,0.00067389314,0.000054332486,0.00063755893,0.0017177485,0.00035952008,0.000085788415,0.0052712867,0.98867583,0.0005166626],"about_ca_topic_score_codex":0.9990156,"about_ca_topic_score_gemma":0.9999924,"teacher_disagreement_score":0.5256863,"about_ca_system_score_codex":0.006757455,"about_ca_system_score_gemma":0.021424117,"threshold_uncertainty_score":0.99980074},"labels":[],"label_agreement":null},{"id":"W4403975866","doi":"10.32721/ctj.2024.72.3.pf.mihailovich","title":"Policy Forum: GAAR Revisited—A Road Map for Continued Analytical Rigour","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Rigour; Political science; Road map; Law; Engineering; Philosophy; Epistemology; Geography; Cartography","score_opus":0.015396627767263358,"score_gpt":0.234699931473196,"score_spread":0.21930330370593265,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403975866","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.08414817,0.007226129,0.003127679,0.7489051,0.010048343,0.0025855026,0.0014803788,0.000656473,0.14182217],"genre_scores_gemma":[0.87010294,0.000041748353,0.00033604595,0.00963731,0.015236668,0.000053585856,0.00023470234,0.00015315524,0.10420385],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973184,0.000022515891,0.0006016778,0.00047670724,0.00015865,0.0014220797],"domain_scores_gemma":[0.99827343,0.0000683867,0.00024786408,0.00034579105,0.00042387086,0.0006406424],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00066078926,0.00035580955,0.00046290032,0.0018802087,0.0005698121,0.0017092318,0.00051159906,0.00021850779,0.0013702287],"category_scores_gemma":[0.0009084731,0.00035187995,0.0003527043,0.0011354564,0.00008257112,0.00109254,0.000040142826,0.00057023525,0.000565696],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019204756,0.000012823009,0.0015829912,0.00038625713,0.00012815327,0.00074559555,0.000218587,0.000029047584,0.000028308485,0.14870413,0.8251719,0.022973048],"study_design_scores_gemma":[0.00042075815,0.000024167022,0.0016327843,0.00037372438,0.00013105095,0.00017308036,0.0004113654,0.009282304,0.000004577702,0.0070399693,0.9800566,0.00044963486],"about_ca_topic_score_codex":0.3197136,"about_ca_topic_score_gemma":0.80305564,"teacher_disagreement_score":0.7859548,"about_ca_system_score_codex":0.00081124494,"about_ca_system_score_gemma":0.0005725925,"threshold_uncertainty_score":0.9998933},"labels":[],"label_agreement":null},{"id":"W4406755663","doi":"10.32721/ctj.2024.72.4.pf.editors","title":"Policy Forum: Editors’ Introduction—Critical Tax Theory","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Economics; Political science; Law and economics; Mathematical economics; Computer science","score_opus":0.007786332007890384,"score_gpt":0.20760471412866938,"score_spread":0.199818382120779,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755663","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.019936226,0.0003845062,0.002769335,0.8905027,0.026969457,0.0004122268,0.00014934983,0.0001319022,0.05874428],"genre_scores_gemma":[0.7021146,0.000038620332,0.00031482364,0.025980411,0.13149542,0.000053238222,0.00010219867,0.00009959811,0.13980111],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99766636,0.000046403165,0.00051604596,0.00042873778,0.00014242857,0.0012000343],"domain_scores_gemma":[0.9981169,0.00009691242,0.00030044673,0.0004505694,0.000612563,0.00042260543],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00076157454,0.0003016089,0.00033169644,0.0018366281,0.0010057885,0.0006750137,0.0005696231,0.00018695922,0.0016606447],"category_scores_gemma":[0.0031614725,0.0003224302,0.00016287873,0.0016949603,0.00019648905,0.0010393324,0.0000725416,0.00071006577,0.000299232],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013622894,0.000015548412,0.002073623,0.00006765033,0.000030071753,0.00012297013,0.00004174877,0.00004762177,0.00005710428,0.24675123,0.74112827,0.009650529],"study_design_scores_gemma":[0.0003309216,0.00000959169,0.0029706461,0.000099419885,0.000051416384,0.00010126863,0.0005770048,0.00028082367,0.000018285307,0.086272106,0.9089631,0.0003254432],"about_ca_topic_score_codex":0.12236929,"about_ca_topic_score_gemma":0.78530216,"teacher_disagreement_score":0.8645223,"about_ca_system_score_codex":0.0009768816,"about_ca_system_score_gemma":0.0009801397,"threshold_uncertainty_score":0.99992275},"labels":[],"label_agreement":null},{"id":"W4406755670","doi":"10.32721/ctj.2024.72.4.fn","title":"Finances of the Nation: Student Assistance in Canada—A Long-Term Perspective","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Identity and History","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Perspective (graphical); Term (time); Political science; Computer science; Artificial intelligence","score_opus":0.009864927246168905,"score_gpt":0.22289350060433402,"score_spread":0.2130285733581651,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755670","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.79143155,0.005439493,0.000010833158,0.110816635,0.0054005277,0.00050788344,0.00035674433,0.000007377467,0.08602898],"genre_scores_gemma":[0.93364066,0.00030580463,0.0000114745835,0.00068143447,0.00023615282,0.000015151952,0.000001889528,0.000010901202,0.06509654],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980857,0.00020998677,0.00041368205,0.0002542208,0.000264315,0.0007721289],"domain_scores_gemma":[0.9982094,0.00008918014,0.00025411532,0.00029613308,0.00039969437,0.0007514895],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.00059245614,0.00013323211,0.00028081762,0.0008872951,0.0014178496,0.00023273617,0.00091872114,0.00011029814,0.0004723658],"category_scores_gemma":[0.0005231237,0.00015457129,0.00011592834,0.0013815366,0.00046161696,0.00019157155,0.00002588225,0.00053755654,0.0000026116766],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000015346497,0.00004345633,0.6563189,0.0000862844,0.00012371935,0.0009232497,0.029739628,0.00025814452,0.000009541418,0.08428178,0.21944158,0.008758381],"study_design_scores_gemma":[0.00022945828,0.000007987874,0.59934086,0.0002636307,0.000023904095,0.000015962873,0.009323387,0.0000043983364,0.0000031118736,0.00092511496,0.3896975,0.00016470083],"about_ca_topic_score_codex":0.99995923,"about_ca_topic_score_gemma":1,"teacher_disagreement_score":0.17025591,"about_ca_system_score_codex":0.04425068,"about_ca_system_score_gemma":0.044047613,"threshold_uncertainty_score":0.99988216},"labels":[],"label_agreement":null},{"id":"W4406755678","doi":"10.32721/ctj.2024.72.4.ctr","title":"Current Tax Reading","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Current (fluid); Reading (process); Economics; Linguistics; Electrical engineering; Philosophy; Engineering","score_opus":0.014978808302524007,"score_gpt":0.20540007031552632,"score_spread":0.1904212620130023,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755678","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5259395,0.004024311,0.0038516978,0.20547286,0.021888405,0.0012178172,0.000270142,0.00030796672,0.2370273],"genre_scores_gemma":[0.9255626,0.00012012433,0.00017817602,0.0071601886,0.004136178,0.00003375948,0.00008071709,0.00006432416,0.062663905],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980012,0.000020513706,0.0004913041,0.00036547173,0.00011668371,0.0010048206],"domain_scores_gemma":[0.9984026,0.000034742872,0.00045376184,0.0003639181,0.00040070037,0.00034427608],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005548304,0.00027708127,0.00031237467,0.0014083084,0.00079204986,0.0006554607,0.000557087,0.000112912836,0.0010570639],"category_scores_gemma":[0.00050490245,0.0003003342,0.00014680027,0.001382506,0.00006905262,0.0008003227,0.000059499504,0.0006613994,0.00034205685],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012750809,0.000025217276,0.030103799,0.00021831936,0.000047840458,0.0003572655,0.00010671297,0.0001555232,0.00013369553,0.041633513,0.84146446,0.085740894],"study_design_scores_gemma":[0.00039058118,0.0000048983807,0.01462386,0.00036790792,0.000049944225,0.000051756295,0.00017721072,0.0011321096,0.000015108082,0.008179255,0.9746641,0.0003432979],"about_ca_topic_score_codex":0.139851,"about_ca_topic_score_gemma":0.89727795,"teacher_disagreement_score":0.757427,"about_ca_system_score_codex":0.00087706617,"about_ca_system_score_gemma":0.00054085255,"threshold_uncertainty_score":0.99994487},"labels":[],"label_agreement":null},{"id":"W4406755681","doi":"10.32721/ctj.2024.72.4.ustd","title":"Selected US Tax Developments: Treaty Provides Unique Benefits to Canadians Migrating to the United States","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax treaty; Treaty; Political science; International trade; Business; Tax law; Law; Double taxation","score_opus":0.010892985222947928,"score_gpt":0.19803571735300168,"score_spread":0.18714273213005375,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755681","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8178482,0.00021721087,0.00028187642,0.17157409,0.0010522658,0.0010386908,0.00029407776,0.000095568226,0.00759804],"genre_scores_gemma":[0.88199717,0.000029906307,0.00083487236,0.06519706,0.0012595435,0.00017051169,0.00042011583,0.00009653068,0.049994282],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9972349,0.00006175959,0.00061408064,0.00046565372,0.00016716818,0.0014564694],"domain_scores_gemma":[0.997251,0.00008802551,0.00029260572,0.0004031977,0.0011229861,0.0008422372],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0005816773,0.00041080863,0.00037474395,0.0025231703,0.0014433401,0.0011467015,0.0008537977,0.00015306968,0.00031043816],"category_scores_gemma":[0.0015656997,0.00036279252,0.00008697584,0.0050599244,0.00004515295,0.0005161067,0.00007342979,0.0005571323,0.00014495324],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003281038,0.000024403475,0.041042354,0.00011107373,0.0001799554,0.00029140257,0.003808402,0.009854428,0.00006772328,0.0056406963,0.9218341,0.017112618],"study_design_scores_gemma":[0.00028696674,0.000022536246,0.03818448,0.00035433483,0.00006107512,0.00003562562,0.0020552815,0.0010593557,0.000049055583,0.0001617371,0.957276,0.00045357976],"about_ca_topic_score_codex":0.9744329,"about_ca_topic_score_gemma":0.9996082,"teacher_disagreement_score":0.10637702,"about_ca_system_score_codex":0.0017381505,"about_ca_system_score_gemma":0.0013029892,"threshold_uncertainty_score":0.9998902},"labels":[],"label_agreement":null},{"id":"W4406755683","doi":"10.32721/ctj.2024.72.4.hahn","title":"Differently Trained Practitioners’ Approaches to Tax Work: Divergence, Convergence, and Further Insights for the Profession","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Divergence (linguistics); Convergence (economics); Work (physics); Psychology; Engineering ethics; Political science; Accounting; Economics; Engineering; Macroeconomics; Philosophy; Mechanical engineering","score_opus":0.05501450904231376,"score_gpt":0.20844242447395803,"score_spread":0.15342791543164427,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755683","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.642515,0.0008720082,0.009392826,0.33301765,0.004739027,0.0022612975,0.00012368776,0.00006239578,0.0070161093],"genre_scores_gemma":[0.95673776,0.00003865129,0.00017778765,0.0044359677,0.0008967273,0.00015924446,0.000035021018,0.000027476259,0.037491355],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985898,0.000027528102,0.00034335745,0.00033321232,0.00009898524,0.00060709286],"domain_scores_gemma":[0.99881554,0.00010153649,0.0003434447,0.00025261796,0.00022722791,0.00025963993],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00038484432,0.00023535785,0.00023986955,0.00061012164,0.0011166349,0.00038773584,0.000374621,0.00011136462,0.00031908246],"category_scores_gemma":[0.00032225432,0.00018161586,0.00008749468,0.001036239,0.000082060804,0.00052027236,0.000060575872,0.00031964097,0.000028738365],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00026568378,0.00009718433,0.06657196,0.0004983573,0.00030129417,0.00011144685,0.0043977364,0.0005347211,0.00028219554,0.09476761,0.76026136,0.071910456],"study_design_scores_gemma":[0.00074637996,0.000018881,0.085852206,0.00030019745,0.00011666532,0.000013789428,0.0036545277,0.002608256,0.000019470981,0.006926497,0.8993332,0.0004099713],"about_ca_topic_score_codex":0.020494346,"about_ca_topic_score_gemma":0.7032721,"teacher_disagreement_score":0.68277776,"about_ca_system_score_codex":0.00023785276,"about_ca_system_score_gemma":0.00024052321,"threshold_uncertainty_score":0.98602825},"labels":[],"label_agreement":null},{"id":"W4406755690","doi":"10.32721/ctj.2024.72.4.pf.christians","title":"Policy Forum: The Role of Critical Questions in Tax Policy Analysis","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax policy; Political science; Law and economics; Economics; Public economics; Tax reform","score_opus":0.013745847303341071,"score_gpt":0.2359685299046703,"score_spread":0.2222226826013292,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755690","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07883761,0.010662949,0.0024029396,0.7319295,0.00091694144,0.00043506833,0.0032132342,0.000024013058,0.17157778],"genre_scores_gemma":[0.98835325,0.00021854775,0.00014523008,0.0014784088,0.0002200584,0.000029903304,0.000008068198,0.000013110363,0.0095334295],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99813807,0.000043977583,0.00074840814,0.00026733006,0.000028404605,0.00077383564],"domain_scores_gemma":[0.99853235,0.00011186059,0.00029321166,0.00040532375,0.00013842672,0.00051882386],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00043555544,0.0001631758,0.000504081,0.003174073,0.00040269908,0.00008465957,0.00047941098,0.000111290974,0.0002434574],"category_scores_gemma":[0.0019101419,0.00017017948,0.0002449609,0.0034147904,0.00020518199,0.00013676148,0.000039769708,0.00039569224,0.00003071662],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000037241507,0.000028150205,0.20544536,0.000018372226,0.00022717529,0.000017235643,0.0009696818,0.0004866501,0.0000032016364,0.7828807,0.0072043524,0.0027153853],"study_design_scores_gemma":[0.0003127918,0.000033215416,0.3639054,0.000065886285,0.0000685699,0.000032273667,0.0023735345,0.001262166,0.000008915476,0.3513522,0.28031367,0.00027134686],"about_ca_topic_score_codex":0.6846378,"about_ca_topic_score_gemma":0.9768307,"teacher_disagreement_score":0.9095156,"about_ca_system_score_codex":0.0012681837,"about_ca_system_score_gemma":0.00071052124,"threshold_uncertainty_score":0.69397175},"labels":[],"label_agreement":null},{"id":"W4406755693","doi":"10.32721/ctj.2024.72.4.pf.petit","title":"Policy Forum: Who Benefits? A Critical Analysis of Canada’s Federal Basic Personal Amount and Personal Tax Credits","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Public economics; Personal income tax; Business; Tax reform; Economics; Actuarial science; State income tax; Gross income","score_opus":0.011607107212889663,"score_gpt":0.24647451804486373,"score_spread":0.23486741083197407,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406755693","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.43134007,0.002105329,0.00004205195,0.53702056,0.000995931,0.00030232238,0.012283715,0.000014265632,0.015895737],"genre_scores_gemma":[0.93457466,0.00021964218,0.000051195657,0.009716204,0.0010503223,0.000015562673,0.000024185643,0.000029273873,0.054318972],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9958979,0.00021872479,0.000627401,0.0005350291,0.00044819235,0.0022727714],"domain_scores_gemma":[0.99402803,0.00039678818,0.00027338893,0.0002694105,0.00052806287,0.004504318],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0007766526,0.00035485727,0.0007951313,0.0017544045,0.0022686713,0.0003162067,0.0005904263,0.00031356036,0.0006809229],"category_scores_gemma":[0.0029797077,0.00042470926,0.0003257247,0.0025025636,0.0007397713,0.00033815528,0.000045621106,0.0007206012,0.0000014853138],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000050484792,0.000025498563,0.03166145,0.00009584528,0.0009796519,0.00055619376,0.015506508,0.00008611236,0.000009710235,0.12670071,0.8162701,0.008057714],"study_design_scores_gemma":[0.0007030764,0.00008817145,0.2461301,0.00038163425,0.0006745797,0.0001756665,0.009211196,0.0017559724,0.000009517809,0.0023620003,0.73768646,0.00082164333],"about_ca_topic_score_codex":0.99937874,"about_ca_topic_score_gemma":0.9999969,"teacher_disagreement_score":0.52730435,"about_ca_system_score_codex":0.0060933568,"about_ca_system_score_gemma":0.02853132,"threshold_uncertainty_score":0.9998205},"labels":[],"label_agreement":null},{"id":"W4410235868","doi":"10.32721/ctj.2025.73.1.pf.epelbaum","title":"Policy Forum: Demand and Supply Policies for Electric Vehicle Adoption—A Comparison of Norway and Canada","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Electric Vehicles and Infrastructure","field":"Engineering","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Supply and demand; Electric vehicle; Environmental economics; Economics; Microeconomics","score_opus":0.004037191692187724,"score_gpt":0.19094584503511286,"score_spread":0.18690865334292514,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410235868","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98218024,0.0044112345,0.00040920134,0.011168833,0.00026821316,0.00027274597,0.00036270724,0.000013612307,0.00091318553],"genre_scores_gemma":[0.99758476,0.00033678475,0.00021828445,0.00040971144,0.00017894962,0.000012210544,0.0000119034285,0.000029712464,0.0012176789],"study_design_codex":"not_applicable","study_design_gemma":"observational","domain_scores_codex":[0.99849653,0.000019089119,0.00039472402,0.00017004162,0.00006372578,0.0008559107],"domain_scores_gemma":[0.9986627,0.000090213434,0.00008892771,0.00015483533,0.00013742263,0.00086591026],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00011587967,0.00021211326,0.0003875682,0.0006280592,0.00030745112,0.000067142675,0.00018262008,0.00014775916,0.000016988326],"category_scores_gemma":[0.00010369587,0.00022920352,0.00004872818,0.000513506,0.000046217927,0.00010655509,0.00001384126,0.00035663173,1.7149158e-7],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004310754,0.00001684076,0.30586302,0.0010433445,0.00049217365,0.000058592177,0.0016431189,0.009013545,0.009955001,0.0109636905,0.5428984,0.11800912],"study_design_scores_gemma":[0.0035184268,0.00064585067,0.50997674,0.0006213302,0.00035400668,0.0010409452,0.0028518944,0.13866323,0.008430197,0.010905619,0.3213159,0.0016758377],"about_ca_topic_score_codex":0.90384114,"about_ca_topic_score_gemma":0.9987481,"teacher_disagreement_score":0.22158253,"about_ca_system_score_codex":0.00096169015,"about_ca_system_score_gemma":0.001204738,"threshold_uncertainty_score":0.93466485},"labels":[],"label_agreement":null},{"id":"W4410235927","doi":"10.32721/ctj.2025.73.1.ptp","title":"Personal Tax Planning: Tax Considerations When Departing Canada","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Economics; Tax reform; Ad valorem tax; Indirect tax; Value-added tax; Business; Public economics; Tax avoidance","score_opus":0.022669228940540024,"score_gpt":0.24914427893572993,"score_spread":0.22647504999518991,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410235927","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.14824036,0.0021000693,0.00016953531,0.74445564,0.0042546284,0.00065806194,0.0057118866,0.000051043186,0.09435875],"genre_scores_gemma":[0.75313425,0.00004040973,0.00028084836,0.019198516,0.0015533984,0.00003298703,0.000024080695,0.000038228827,0.2256973],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99617827,0.00026263794,0.0006175991,0.00046087487,0.0003096977,0.002170945],"domain_scores_gemma":[0.99457425,0.00039743018,0.0003507633,0.00032700502,0.00037031554,0.0039802217],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008949979,0.000318475,0.00042667292,0.000524295,0.003747593,0.0004793909,0.0005659908,0.0002707671,0.001972336],"category_scores_gemma":[0.0031515285,0.0003997521,0.0001617197,0.0006672289,0.00033866384,0.00036042326,0.000029574167,0.0009533536,0.000017432818],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000044994,0.0000055456103,0.00530974,0.000017872497,0.00007199045,0.0014093642,0.008922545,0.00011680739,0.000009105518,0.013313386,0.96961737,0.0012018038],"study_design_scores_gemma":[0.00033387405,0.000017478707,0.005802658,0.00021713991,0.000051020834,0.00025854819,0.003493109,0.00015746152,0.000015594824,0.0062745325,0.98293656,0.00044201515],"about_ca_topic_score_codex":0.9996543,"about_ca_topic_score_gemma":0.99999857,"teacher_disagreement_score":0.72525716,"about_ca_system_score_codex":0.00759448,"about_ca_system_score_gemma":0.031483524,"threshold_uncertainty_score":0.99984545},"labels":[],"label_agreement":null},{"id":"W4410236007","doi":"10.32721/ctj.2025.73.1.pf.cui.ccfd","title":"Policy Forum: Are Carbon Contracts for Difference Well Suited for Canada?","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Business; Public administration","score_opus":0.01199336845996991,"score_gpt":0.24210775158980635,"score_spread":0.23011438312983645,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236007","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.084709086,0.0010759686,0.00036341292,0.8753188,0.0036077725,0.0023156896,0.012141465,0.000040377836,0.020427374],"genre_scores_gemma":[0.7426252,0.00013569916,0.00013533157,0.022264287,0.0021781065,0.00020581763,0.000047902096,0.0000592461,0.23234843],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9958516,0.00011436275,0.00056629203,0.0004826364,0.0001983039,0.0027868294],"domain_scores_gemma":[0.994209,0.00054875267,0.00044574248,0.00041089643,0.000621729,0.0037638696],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0006625642,0.0003476542,0.0005671426,0.00071187277,0.0018745614,0.0002618115,0.0009312492,0.00034619274,0.000052615283],"category_scores_gemma":[0.004363511,0.00041533736,0.00023093786,0.0009219633,0.00020260272,0.00014847009,0.000019672892,0.0004791804,0.0000015305421],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00004969716,0.000014311643,0.004480768,0.00009466286,0.00011390421,0.00015176687,0.0014145615,0.000043410662,0.000028429398,0.054381453,0.93191904,0.007308002],"study_design_scores_gemma":[0.0009770661,0.00004754103,0.0116846785,0.00024231852,0.00006316171,0.000032856515,0.001876375,0.0002157297,0.00004131798,0.010615811,0.9737317,0.00047145208],"about_ca_topic_score_codex":0.9996314,"about_ca_topic_score_gemma":0.9999989,"teacher_disagreement_score":0.8530546,"about_ca_system_score_codex":0.009118047,"about_ca_system_score_gemma":0.028645126,"threshold_uncertainty_score":0.9998298},"labels":[],"label_agreement":null},{"id":"W4410236107","doi":"10.32721/ctj.2025.73.1.itp","title":"International Tax Planning: The Fallout from Alta Energy Luxembourg—The Application of GAAR to Tax Treaties","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; International trade; Business; International economics; Political science; Double taxation; Economics; Law; Tax avoidance","score_opus":0.010878219537993172,"score_gpt":0.21207461716840387,"score_spread":0.2011963976304107,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236107","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.318443,0.001689509,0.013860088,0.4632412,0.0062082983,0.0010728999,0.0008926266,0.000103619765,0.19448878],"genre_scores_gemma":[0.95823807,0.000017844046,0.00010752113,0.0062335376,0.0020053412,0.000057139547,0.00011099778,0.000026609663,0.03320294],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99858826,0.000032704247,0.00047027218,0.00026657074,0.00016772268,0.00047448813],"domain_scores_gemma":[0.99849546,0.00010424564,0.00046256956,0.00041181172,0.0003590465,0.0001668866],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003445452,0.00021366414,0.0002538732,0.00063143356,0.0005428107,0.00043193696,0.0010161016,0.0001027423,0.00054045004],"category_scores_gemma":[0.0003601357,0.0001611664,0.00012205605,0.00067265186,0.00009425323,0.0003624504,0.00007440623,0.0002985255,0.000041809133],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005995054,0.000038803275,0.034337554,0.000046394176,0.00033118372,0.000071477225,0.0022468483,0.0019149868,0.0005057242,0.0947529,0.82081956,0.044874597],"study_design_scores_gemma":[0.00024513595,0.0000075252274,0.016651718,0.000104794,0.00006531489,0.000008777639,0.001737715,0.0016663122,0.00007059638,0.0027337514,0.9765348,0.00017358754],"about_ca_topic_score_codex":0.76312417,"about_ca_topic_score_gemma":0.93074256,"teacher_disagreement_score":0.63979506,"about_ca_system_score_codex":0.00035844956,"about_ca_system_score_gemma":0.00020447455,"threshold_uncertainty_score":0.6572175},"labels":[],"label_agreement":null},{"id":"W4410236124","doi":"10.32721/ctj.2025.73.1.pf.meloche","title":"Policy Forum: On the Way to a Distance-Based Tax?","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science; Law and economics; Economics; Computer science","score_opus":0.013796771130399187,"score_gpt":0.1994561566145809,"score_spread":0.18565938548418173,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236124","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.11567228,0.00008790223,0.0020860743,0.8079989,0.0015863107,0.000636087,0.00017080597,0.000058793616,0.071702845],"genre_scores_gemma":[0.87915283,0.000004740894,0.00006159193,0.07641841,0.001532724,0.000055691602,0.000021943843,0.000037620797,0.04271442],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980776,0.000028417591,0.0003855132,0.00033671453,0.00014092214,0.0010308775],"domain_scores_gemma":[0.9983924,0.00008681351,0.00032065503,0.00051434303,0.00031319677,0.0003725827],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00047663847,0.00027885346,0.00026118837,0.0013210146,0.0010040656,0.0006430356,0.00073477527,0.00009632101,0.0006270579],"category_scores_gemma":[0.0010201453,0.00023213234,0.00014651823,0.0021163544,0.000071144124,0.00029492972,0.00004275481,0.00048803192,0.00032120472],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000036423397,0.00002218904,0.0059912708,0.00006117757,0.000032033546,0.00018350003,0.00008264552,0.0008478168,0.00006871431,0.18336505,0.79016453,0.019144675],"study_design_scores_gemma":[0.00039373344,0.000017188908,0.0104957875,0.00030697757,0.000023555407,0.000010259087,0.00038036663,0.0012963678,0.00003511326,0.00988964,0.97684103,0.00030996106],"about_ca_topic_score_codex":0.21168166,"about_ca_topic_score_gemma":0.9666466,"teacher_disagreement_score":0.76348054,"about_ca_system_score_codex":0.0010667874,"about_ca_system_score_gemma":0.0006957122,"threshold_uncertainty_score":0.94660825},"labels":[],"label_agreement":null},{"id":"W4410236291","doi":"10.32721/ctj.2025.73.1.ctp","title":"Corporate Tax Planning: Navigating Intergenerational Business Transfers—Subsections 84.1(2.31) and (2.32)","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Business; Corporate tax; Accounting; Process management; Finance; Double taxation; Tax avoidance","score_opus":0.02435447633024455,"score_gpt":0.20851494386020342,"score_spread":0.18416046752995888,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236291","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92470306,0.00045277816,0.0044573527,0.056998298,0.0029587792,0.00035055727,0.00016532019,0.00007561529,0.009838262],"genre_scores_gemma":[0.97789556,0.00003587761,0.00030653167,0.0038955768,0.0018316145,0.000034656783,0.00016721913,0.000044691078,0.015788248],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.998105,0.00002628883,0.0005731165,0.00042285275,0.0001221534,0.0007506222],"domain_scores_gemma":[0.9982056,0.000045466426,0.0005144499,0.00023402798,0.0006812079,0.00031926547],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00046733595,0.000321418,0.000333991,0.00080377446,0.0012793534,0.000810347,0.00032734722,0.00015905334,0.00039863423],"category_scores_gemma":[0.00033268868,0.00035593152,0.000093287425,0.001637327,0.00013166452,0.0009659092,0.000041065072,0.000704997,0.00003625274],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00011750378,0.000109838234,0.20137152,0.00084334076,0.00038305568,0.0016514524,0.0012849272,0.009663148,0.0045342897,0.049703337,0.6808743,0.049463328],"study_design_scores_gemma":[0.0020916092,0.00004052052,0.15969494,0.0017237867,0.00023540707,0.0005914939,0.0016695892,0.016295144,0.00013794583,0.016692799,0.7994274,0.0013993761],"about_ca_topic_score_codex":0.085399345,"about_ca_topic_score_gemma":0.8059472,"teacher_disagreement_score":0.72054785,"about_ca_system_score_codex":0.0004680523,"about_ca_system_score_gemma":0.0006416387,"threshold_uncertainty_score":0.99988925},"labels":[],"label_agreement":null},{"id":"W4410236513","doi":"10.32721/ctj.2025.73.1.pfp","title":"Planification fiscale personnelle : Considérations fiscales au départ du Canada","year":2025,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Social Sciences and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science","score_opus":0.01578924229978515,"score_gpt":0.22101028927317984,"score_spread":0.2052210469733947,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236513","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.07049591,0.0049325805,0.00037142012,0.8332462,0.0150113925,0.0004707413,0.0018563383,0.000024869205,0.07359057],"genre_scores_gemma":[0.31659138,0.0009264405,0.00017895769,0.0020364134,0.0032951948,0.00003307902,0.00004769431,0.000031879863,0.67685896],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9950698,0.00047012774,0.00083821174,0.0006923773,0.0004468969,0.0024826054],"domain_scores_gemma":[0.9944316,0.00046470124,0.0005477473,0.00046936102,0.00052951515,0.0035570604],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012874352,0.000458592,0.000583332,0.00031951533,0.0048367498,0.0004388852,0.0011793751,0.0005052887,0.002381551],"category_scores_gemma":[0.001320388,0.0005463398,0.00026427803,0.0020474214,0.001136498,0.00060963014,0.000051598858,0.00096865086,0.00007010131],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.0000056652802,0.00003058245,0.015006462,0.00004756262,0.00008626269,0.00044074105,0.011639696,0.00020535382,0.0000075200046,0.030577833,0.9363422,0.005610125],"study_design_scores_gemma":[0.00034638282,0.000044101984,0.02248958,0.00031383563,0.00012835803,0.00020719513,0.01982779,0.0005589633,0.000011879464,0.0036274774,0.95186424,0.00058020453],"about_ca_topic_score_codex":0.99931544,"about_ca_topic_score_gemma":0.9999973,"teacher_disagreement_score":0.8312098,"about_ca_system_score_codex":0.011496045,"about_ca_system_score_gemma":0.031795405,"threshold_uncertainty_score":0.9996988},"labels":[{"model":"gemma","categories":[],"domain":null,"study_design":"not_applicable","genre":"other","about_ca_system":false,"about_ca_topic":true,"confidence":"low"},{"model":"gpt","categories":[],"domain":null,"study_design":"not_applicable","genre":"commentary","about_ca_system":false,"about_ca_topic":true,"confidence":"medium"}],"label_agreement":"agree"},{"id":"W4410236531","doi":"10.32721/ctj.2025.73.1.baezmoreno","title":"Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Preamble; Dilemma; Tax treaty; Treaty; Law and economics; Economics; Political science; Double taxation; Law; Public economics; Direct tax; Computer science; Philosophy; Telecommunications; Epistemology","score_opus":0.011969305102121859,"score_gpt":0.20066108575083097,"score_spread":0.18869178064870912,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236531","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.49815732,0.0017697238,0.0002681343,0.38214284,0.006922932,0.0016537646,0.00022868098,0.000094035095,0.10876258],"genre_scores_gemma":[0.8105335,0.000024746903,0.000045625253,0.0042413734,0.0014292757,0.000014425439,0.000010221486,0.000032098913,0.18366869],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99821997,0.000048591493,0.000522651,0.00026614522,0.00016264887,0.0007799953],"domain_scores_gemma":[0.9982444,0.00009697235,0.0005371229,0.0005929375,0.00028799678,0.00024056772],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004564848,0.00026600447,0.00034074447,0.00046878742,0.0007780801,0.00038613033,0.0010214187,0.0001369263,0.0015324887],"category_scores_gemma":[0.00086891715,0.0001600428,0.00021232112,0.001286277,0.00012619166,0.00045138632,0.00008984568,0.0005474876,0.000063917396],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004938767,0.000028389088,0.017088315,0.00012019154,0.00014038924,0.00012978507,0.000852992,0.00037880012,0.000065616856,0.015892688,0.9465278,0.01872565],"study_design_scores_gemma":[0.00048149185,0.000012745981,0.036731206,0.00028780353,0.00013332332,0.000058905975,0.00061580574,0.00033237532,0.000033351298,0.002288854,0.95881754,0.00020657422],"about_ca_topic_score_codex":0.6983499,"about_ca_topic_score_gemma":0.98699677,"teacher_disagreement_score":0.37790146,"about_ca_system_score_codex":0.00046331124,"about_ca_system_score_gemma":0.0009803937,"threshold_uncertainty_score":0.99938023},"labels":[],"label_agreement":null},{"id":"W4410236534","doi":"10.32721/ctj.2025.73.1.fn","title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2024-25","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Political science; Public administration; Business; Economic growth; Regional science; Geography; Economics","score_opus":0.02299582085672328,"score_gpt":0.18912691974329338,"score_spread":0.1661310988865701,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236534","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9233128,0.0024622858,0.00006370574,0.017499844,0.009239442,0.00034354863,0.004641708,0.0000048870925,0.042431798],"genre_scores_gemma":[0.9898807,0.000060330523,0.000049027607,0.0002350451,0.00059386814,0.0000072415082,0.000009814578,0.000013702073,0.009150296],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99841374,0.000047387646,0.0008144423,0.000252422,0.000022362703,0.000449618],"domain_scores_gemma":[0.9986156,0.00010013338,0.00056672335,0.00028582138,0.00010542253,0.0003262661],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009329857,0.00015025324,0.00047282406,0.0004550865,0.00023274068,0.000048312504,0.00044878412,0.00017063739,0.00010031233],"category_scores_gemma":[0.000926018,0.00015294866,0.00011419313,0.0004314096,0.00019892014,0.00015969753,0.000048203114,0.00031670908,0.000003874322],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000034855428,0.00003353943,0.7494121,0.00021498605,0.0001598675,0.000011121024,0.0009167591,0.000043958098,0.0000123468535,0.10785553,0.13639836,0.0049065268],"study_design_scores_gemma":[0.00063445716,0.00006501913,0.8179817,0.000118794494,0.000016124888,0.00003153289,0.00008689256,0.00028938253,0.00007055048,0.05216198,0.12831526,0.00022826278],"about_ca_topic_score_codex":0.5328202,"about_ca_topic_score_gemma":0.9491182,"teacher_disagreement_score":0.41629797,"about_ca_system_score_codex":0.00045582352,"about_ca_system_score_gemma":0.00052733405,"threshold_uncertainty_score":0.6237065},"labels":[],"label_agreement":null},{"id":"W4410236548","doi":"10.32721/ctj.2025.73.1.awards","title":"Canadian Tax Foundation Awards/Prix de la Fondation canadienne de fiscalité","year":2025,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Foundation (evidence); Political science; Humanities; Art; Law","score_opus":0.00968459592306973,"score_gpt":0.25114345237471086,"score_spread":0.24145885645164114,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410236548","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.1938646,0.0045601144,0.00078531227,0.6883276,0.008314603,0.00092914834,0.008172557,0.00005378396,0.094992265],"genre_scores_gemma":[0.41810107,0.0015345921,0.0006127149,0.018176148,0.0034188365,0.000079327416,0.00016739023,0.00013173549,0.5577782],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9888581,0.0015859087,0.001195466,0.00098362,0.00032645676,0.0070504574],"domain_scores_gemma":[0.98086846,0.0006203241,0.0006644045,0.00087633496,0.0006152059,0.016355295],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["research_integrity"],"category_scores_codex":[0.0051560765,0.0008173834,0.0008633503,0.0021858637,0.003931775,0.0011802219,0.001710882,0.0015624842,0.004442526],"category_scores_gemma":[0.003797176,0.0011399665,0.0004891154,0.0031382553,0.0012468887,0.0010470964,0.00005497235,0.002432029,0.00023111087],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000018302157,0.000034059314,0.008423683,0.00016703519,0.00025975867,0.0020993429,0.01661496,0.00058857177,0.000032232238,0.11557875,0.79483485,0.061348457],"study_design_scores_gemma":[0.0007507993,0.0000765067,0.032262526,0.0008035031,0.0002755805,0.0010928466,0.0028405397,0.0010799408,0.00002259647,0.02540214,0.93437386,0.0010191576],"about_ca_topic_score_codex":0.9998723,"about_ca_topic_score_gemma":0.9999975,"teacher_disagreement_score":0.6701515,"about_ca_system_score_codex":0.07703332,"about_ca_system_score_gemma":0.06666762,"threshold_uncertainty_score":0.9998694},"labels":[],"label_agreement":null},{"id":"W4410238146","doi":"10.32721/ctj.2025.73.1.pf.cui.obps","title":"Policy Forum: Comparing Canadian Output-Based Pricing Systems","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business; Economics; Computer science; Operations research; Engineering","score_opus":0.019601979881212792,"score_gpt":0.24973233474415535,"score_spread":0.23013035486294256,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410238146","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.042089067,0.0018079227,0.0005727056,0.6927246,0.0061535267,0.0013132289,0.002197162,0.00010727278,0.2530345],"genre_scores_gemma":[0.8525301,0.00007376169,0.00008532109,0.012611752,0.0016499497,0.000036318568,0.000023561719,0.00005331653,0.13293588],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9945225,0.00030736058,0.00071348745,0.0005298364,0.00027998796,0.003646841],"domain_scores_gemma":[0.9901311,0.00018453786,0.00033497805,0.00060349976,0.00041807015,0.0083278315],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0012838077,0.00040362132,0.00062253734,0.0029766937,0.003541646,0.0008217762,0.0012774338,0.0004455208,0.00016029166],"category_scores_gemma":[0.0017549336,0.00045584008,0.00024705243,0.0023446856,0.00036474288,0.00038690012,0.000026739737,0.0010129148,0.000065848246],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000011001422,0.000013403688,0.023771754,0.00009908734,0.0001194047,0.0010520453,0.0046174973,0.0028277447,0.0000066364405,0.12252814,0.8358933,0.009060022],"study_design_scores_gemma":[0.0005057622,0.000025671949,0.0077618333,0.0005048466,0.000044377437,0.00009365787,0.0024263659,0.0012269092,0.0000056000586,0.0015224078,0.9853445,0.0005380371],"about_ca_topic_score_codex":0.9997742,"about_ca_topic_score_gemma":0.9999935,"teacher_disagreement_score":0.8104411,"about_ca_system_score_codex":0.017676223,"about_ca_system_score_gemma":0.035452444,"threshold_uncertainty_score":0.99978936},"labels":[],"label_agreement":null},{"id":"W4411672491","doi":"10.32721/ctj.2025.73.2.pf.brouillard","title":"Policy Forum: The Basis of Customs Duties and Implications of Tariff Tensions","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Global trade and economics","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tariff; Basis (linear algebra); International trade; Business; Law and economics; Political science; International economics; Law; Economics","score_opus":0.028964072117947846,"score_gpt":0.19706826740361952,"score_spread":0.16810419528567166,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411672491","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6243526,0.0047680074,0.00026540918,0.3010712,0.00075447286,0.00035660612,0.0041771014,0.00000937772,0.06424528],"genre_scores_gemma":[0.9935801,0.0007466896,0.00020279243,0.0012817731,0.00008415585,0.000010287504,0.000010018287,0.000013900473,0.0040702606],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985671,0.0000139593585,0.0006849039,0.00020624172,0.0000115072835,0.00051628763],"domain_scores_gemma":[0.9985386,0.00007691322,0.00038916437,0.0004087332,0.0000943053,0.0004922518],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00033218254,0.00013443312,0.0004018002,0.000746595,0.00031875502,0.00004584754,0.0003923136,0.00012442419,0.00012993511],"category_scores_gemma":[0.00032436653,0.00013642297,0.00013599322,0.0005235642,0.00020438667,0.00012307233,0.000038296115,0.00024819322,0.000008986753],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000004592315,0.000017137776,0.14065796,0.000047793597,0.0001547188,0.000005186504,0.0006297235,0.00016657468,0.000017887074,0.80199814,0.052562147,0.0037381626],"study_design_scores_gemma":[0.00054151646,0.00007375209,0.3245225,0.00010652908,0.000053703683,0.00021082224,0.0019061442,0.00042790355,0.000082725404,0.29712868,0.3746226,0.00032312056],"about_ca_topic_score_codex":0.30153245,"about_ca_topic_score_gemma":0.7956632,"teacher_disagreement_score":0.50486946,"about_ca_system_score_codex":0.00042495105,"about_ca_system_score_gemma":0.00039332,"threshold_uncertainty_score":0.7031187},"labels":[],"label_agreement":null},{"id":"W4411672495","doi":"10.32721/ctj.2025.73.2.ptp","title":"Personal Tax Planning: Sorry, Eh? How a US-Citizen Spouse Can Complicate Canadian Tax-Saving Strategies","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Spouse; Tax planning; Business; Public economics; Economics; Tax avoidance; Tax credit; Political science; Law","score_opus":0.024934076402706236,"score_gpt":0.2534142435233028,"score_spread":0.22848016712059654,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411672495","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.33546627,0.0015861761,0.00010958635,0.5888878,0.0025407556,0.00088658946,0.01102989,0.00008938987,0.059403528],"genre_scores_gemma":[0.8301474,0.00014320598,0.0001236127,0.012675332,0.0016767158,0.000053886637,0.000067115725,0.0000844596,0.1550283],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99349886,0.00036231137,0.00064923684,0.00085973076,0.00040547887,0.0042243665],"domain_scores_gemma":[0.98894495,0.00022582561,0.00047049733,0.0006330339,0.00047575278,0.009249924],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0011692231,0.00064463925,0.00077932025,0.0017478146,0.0043149604,0.0017163262,0.0016928922,0.000606579,0.0008659279],"category_scores_gemma":[0.00088631926,0.0008008869,0.00036106372,0.0016731953,0.0008525617,0.00069899234,0.000051763604,0.0016533801,0.00004516439],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000019478233,0.000015408974,0.010614831,0.00006882171,0.00019772025,0.002816576,0.018492091,0.0003249479,0.000061286984,0.028018208,0.9362634,0.0031072372],"study_design_scores_gemma":[0.00057963503,0.000054625063,0.039499663,0.00047096598,0.000088390414,0.00040187806,0.013064783,0.00016447273,0.000009804126,0.0042059557,0.9405474,0.0009124393],"about_ca_topic_score_codex":0.99879116,"about_ca_topic_score_gemma":0.9999904,"teacher_disagreement_score":0.5762125,"about_ca_system_score_codex":0.010651798,"about_ca_system_score_gemma":0.026589934,"threshold_uncertainty_score":0.9994442},"labels":[],"label_agreement":null},{"id":"W4411672501","doi":"10.32721/ctj.2025.73.2.fn","title":"Finances of the Nation: A Brief Look at the Role of Federal Payments in Lieu of Taxes in Municipal Finances","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Payment; Business; Economic policy; Economics; Finance","score_opus":0.016381057748260763,"score_gpt":0.18812048646356966,"score_spread":0.1717394287153089,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411672501","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9601194,0.0045806263,0.0000015475848,0.008538008,0.0004423039,0.00020894538,0.00086989894,0.0000011287382,0.025238099],"genre_scores_gemma":[0.9941624,0.00018528687,0.000020364114,0.00028228425,0.000060987095,0.000017571669,0.000004767437,0.000011239958,0.005255114],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99805415,0.00005082915,0.0011059152,0.00023356547,0.000029746096,0.0005258234],"domain_scores_gemma":[0.998553,0.00010760124,0.00077702437,0.0003709584,0.00004485229,0.0001465564],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007329459,0.00015412776,0.00053625065,0.0005638665,0.00016342523,0.000025518755,0.00069729675,0.00013543942,0.00011838512],"category_scores_gemma":[0.00031688114,0.00013729576,0.00016526294,0.0006405413,0.00025628036,0.00016577214,0.00007639426,0.0003371424,0.000003676164],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000030869698,0.00004968769,0.92360157,0.0001009446,0.000059902784,0.000009970834,0.0036024286,0.0010164671,0.000021839129,0.064850785,0.0044346633,0.0022208646],"study_design_scores_gemma":[0.001245579,0.000089713394,0.6877145,0.0005399179,0.000011994938,0.000030928943,0.0011252827,0.0020091718,0.00081730133,0.16320823,0.14291075,0.00029662266],"about_ca_topic_score_codex":0.3968646,"about_ca_topic_score_gemma":0.9718484,"teacher_disagreement_score":0.57498384,"about_ca_system_score_codex":0.00073729607,"about_ca_system_score_gemma":0.0003018212,"threshold_uncertainty_score":0.60715175},"labels":[],"label_agreement":null},{"id":"W4411672502","doi":"10.32721/ctj.2025.73.2.pfp","title":"Planification fiscale personnelle : Tu m'niaises…Comment un conjoint citoyen américain peut compliquer les stratégies d'économie d'impôt au Canada","year":2025,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Political science","score_opus":0.023016558366367436,"score_gpt":0.23284481032728738,"score_spread":0.20982825196091995,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411672502","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.055739287,0.0050886218,0.0003080558,0.8762044,0.006218571,0.0008148428,0.009949469,0.000032007654,0.045644782],"genre_scores_gemma":[0.61269444,0.000902591,0.0003540732,0.019886391,0.0035785993,0.000082842926,0.00014558819,0.00010307613,0.36225238],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.993205,0.00068110955,0.0013221658,0.00096415164,0.00037794,0.003449632],"domain_scores_gemma":[0.99181485,0.00066683744,0.0008433083,0.00084765424,0.00044664388,0.0053807227],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012464238,0.00080878974,0.0010176704,0.00066310895,0.0041018524,0.0005087148,0.0015220725,0.0006889534,0.0026823236],"category_scores_gemma":[0.00076597265,0.001022236,0.00040552494,0.0012880401,0.0010780905,0.0005065979,0.00008630006,0.0017016953,0.00005875565],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00002372617,0.00004794074,0.0032227451,0.0001719449,0.00030116295,0.0007804914,0.007127223,0.0006171826,0.000011012369,0.07802712,0.89359194,0.016077517],"study_design_scores_gemma":[0.00079478446,0.00009118457,0.024295324,0.0006950761,0.00020155941,0.0002959416,0.010405613,0.0005530188,0.000051649837,0.0029183894,0.95868546,0.0010120036],"about_ca_topic_score_codex":0.9998214,"about_ca_topic_score_gemma":0.9999959,"teacher_disagreement_score":0.856318,"about_ca_system_score_codex":0.028729232,"about_ca_system_score_gemma":0.03179927,"threshold_uncertainty_score":0.9992228},"labels":[],"label_agreement":null},{"id":"W4411672505","doi":"10.32721/ctj.2025.73.2.ustd","title":"Selected US Tax Developments: Examining the US Income Tax Rules Applicable to US Expatriates","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Economics; Income tax; Public economics","score_opus":0.01203137769421003,"score_gpt":0.20154277365545348,"score_spread":0.18951139596124345,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411672505","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.95933425,0.0005020945,0.00033302075,0.015291712,0.0016288225,0.00072505715,0.00012470763,0.00009856322,0.021961793],"genre_scores_gemma":[0.94951904,0.00002821569,0.0007471003,0.009578365,0.0017194333,0.0001251186,0.00008957531,0.00007287418,0.038120296],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99701494,0.00005734069,0.00072981697,0.0005240116,0.00021286693,0.0014610442],"domain_scores_gemma":[0.9977673,0.00010454551,0.0004933802,0.00048069784,0.0006479448,0.0005060734],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0008071923,0.00043747388,0.00049320137,0.0014306908,0.0014715808,0.0012625619,0.0010440048,0.00020446494,0.00089958904],"category_scores_gemma":[0.0010610974,0.0003900579,0.00010595698,0.0025221237,0.000080148006,0.0007729729,0.00014439065,0.00070580444,0.0004122783],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006999243,0.00005574937,0.47214732,0.00030253522,0.00041382425,0.0006349461,0.0016091906,0.0014556485,0.00046272643,0.0069748694,0.4919618,0.023911387],"study_design_scores_gemma":[0.0004789174,0.000014821938,0.18053542,0.00024485894,0.00007071131,0.000043682263,0.00058628875,0.000311537,0.000055003056,0.00048586985,0.8167295,0.00044339028],"about_ca_topic_score_codex":0.6074824,"about_ca_topic_score_gemma":0.9565853,"teacher_disagreement_score":0.3491029,"about_ca_system_score_codex":0.001096903,"about_ca_system_score_gemma":0.00073286064,"threshold_uncertainty_score":0.99985516},"labels":[],"label_agreement":null},{"id":"W4411694840","doi":"10.32721/ctj.2025.73.2.plekhanova","title":"Transparency, Trust, Transnationality, and Tax Compliance: Lessons from Google's Financial Reporting Practices in New Zealand","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transnationality; Transparency (behavior); Accounting; Business; Compliance (psychology); Political science; Psychology; International trade","score_opus":0.10441171194090684,"score_gpt":0.2876928891158714,"score_spread":0.18328117717496453,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411694840","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.62682194,0.009455793,0.0021282614,0.32757318,0.0021288283,0.00049558096,0.0034212505,0.000031538613,0.027943635],"genre_scores_gemma":[0.96399695,0.0006453763,0.0009831012,0.0011776685,0.0003644833,0.000023083874,0.000062896564,0.000023084007,0.032723375],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9972481,0.000036872538,0.0014661299,0.00053031964,0.00004180196,0.0006767406],"domain_scores_gemma":[0.996236,0.00012825914,0.0025928342,0.00025885558,0.000085659616,0.0006983946],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00079692533,0.00023127896,0.00062308897,0.0006076543,0.0004113926,0.0002334124,0.00031935037,0.00017140024,0.00045643197],"category_scores_gemma":[0.0023751105,0.0002944568,0.00011282284,0.0005819125,0.00008591186,0.00041536338,0.000018188974,0.00058155163,0.00001548577],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000026272377,0.000035043737,0.88187546,0.00006598946,0.00010520092,0.0002591776,0.003094686,0.0001329611,0.000010279874,0.043005895,0.058584552,0.012804464],"study_design_scores_gemma":[0.0007135618,0.000018554389,0.64882696,0.00016493545,0.000015161258,0.000050842402,0.00026383885,0.00022019446,0.0000035965986,0.058074124,0.29139838,0.00024984687],"about_ca_topic_score_codex":0.45083407,"about_ca_topic_score_gemma":0.9780436,"teacher_disagreement_score":0.5272095,"about_ca_system_score_codex":0.0006995612,"about_ca_system_score_gemma":0.00087963813,"threshold_uncertainty_score":0.99995077},"labels":[],"label_agreement":null},{"id":"W4411694855","doi":"10.32721/ctj.2025.73.2.pf.farrell","title":"Policy Forum: Reflections on the Relationship Between International Tax and Trade Law and Policy, and International Tax Avoidance","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax avoidance; Tax law; Economics; Tax policy; Political science; International economics; Law and economics; International trade; Tax reform; Law","score_opus":0.040733447937666985,"score_gpt":0.2811947702765484,"score_spread":0.2404613223388814,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411694855","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.15051723,0.00019999314,0.00011475672,0.732357,0.0008267512,0.00025454108,0.00026202714,0.000031276417,0.11543643],"genre_scores_gemma":[0.9603283,0.00005033824,0.00007076059,0.017373314,0.00259562,0.00001712939,0.000039528375,0.000021268243,0.019503774],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988087,0.00003500482,0.00032335997,0.00027998612,0.00010888248,0.00044407693],"domain_scores_gemma":[0.99897987,0.00026469116,0.00024699283,0.00017195336,0.000113886046,0.00022261334],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00036415242,0.0001989768,0.00018190553,0.0011838948,0.0010653497,0.00085044606,0.00031024325,0.00012206604,0.000085021755],"category_scores_gemma":[0.0015587879,0.00018177314,0.000050824117,0.00057400006,0.00019909293,0.00069352007,0.000067441295,0.000547452,0.000009596661],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000009858518,0.000007466527,0.08854714,0.000023043505,0.0000669648,0.000016525937,0.00036700076,0.000012699333,0.000012304488,0.8682609,0.039239544,0.0034365405],"study_design_scores_gemma":[0.00035245434,0.000010166025,0.20059682,0.00013370076,0.000028954606,0.000057006757,0.0006418216,0.00016627485,0.0000031927489,0.037312467,0.760529,0.00016813072],"about_ca_topic_score_codex":0.33209988,"about_ca_topic_score_gemma":0.86756843,"teacher_disagreement_score":0.8309485,"about_ca_system_score_codex":0.00047273736,"about_ca_system_score_gemma":0.00021424635,"threshold_uncertainty_score":0.82008713},"labels":[],"label_agreement":null},{"id":"W4415151335","doi":"10.32721/ctj.2025.73.3.pfp","title":"Planification fiscale personnelle : Enjeux et points de planification transfrontaliers — fiducies et sociétés étrangères","year":2025,"lang":"fr","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Constitution; Public policy; Proposition","score_opus":0.03296955539772938,"score_gpt":0.2828385147695081,"score_spread":0.24986895937177872,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415151335","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.03303072,0.013721465,0.006489699,0.85814184,0.0068468507,0.0008390189,0.001023698,0.00011128529,0.07979543],"genre_scores_gemma":[0.766912,0.0013935802,0.0010063067,0.011552538,0.001560592,0.00005387945,0.00070557697,0.000108021166,0.21670753],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9966567,0.00023818911,0.0008049761,0.0006077812,0.00021718463,0.001475156],"domain_scores_gemma":[0.9976781,0.00016362815,0.0005557277,0.00047001278,0.0005234255,0.0006091016],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00170215,0.0005275238,0.00053122075,0.0012455395,0.0011142164,0.0013213531,0.0007246669,0.0005120984,0.0049238713],"category_scores_gemma":[0.00075496803,0.0006384823,0.00031072373,0.0009150557,0.00021588577,0.0017841378,0.000032659373,0.0011759885,0.0002401634],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006277542,0.000118048345,0.005396794,0.00095057406,0.00027986808,0.0003058519,0.01534981,0.0005583415,0.00037270863,0.11026172,0.85777956,0.00856395],"study_design_scores_gemma":[0.0009310455,0.000031410586,0.025697222,0.0009243629,0.0003021574,0.00014771298,0.01195538,0.0015500457,0.0000783925,0.007458453,0.9502681,0.0006557469],"about_ca_topic_score_codex":0.55496013,"about_ca_topic_score_gemma":0.94521105,"teacher_disagreement_score":0.8465893,"about_ca_system_score_codex":0.0017178633,"about_ca_system_score_gemma":0.0012063959,"threshold_uncertainty_score":0.9997154},"labels":[],"label_agreement":null},{"id":"W4415151339","doi":"10.32721/ctj.2025.73.3.ctp","title":"Corporate Tax Planning: Allocation of Safe Income to Stock Dividend Shares Issued to an Individual","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Dividend; CLARITY; Taxpayer; Capital gain; Legislature; Stock (firearms); Income tax; Dividend tax; Dividend policy","score_opus":0.044607599302993316,"score_gpt":0.2446625054085867,"score_spread":0.20005490610559337,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415151339","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.95746183,0.0001490891,0.0012579801,0.034992162,0.0012495089,0.0006487233,0.00036089623,0.000043026135,0.003836761],"genre_scores_gemma":[0.97875947,0.0000031951536,0.0005174588,0.0060815783,0.0009129211,0.00003974539,0.00017056963,0.000043222844,0.013471846],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978105,0.000040742692,0.0006884791,0.00044036278,0.00021301076,0.0008069047],"domain_scores_gemma":[0.9973456,0.000042567488,0.0008125251,0.00045891808,0.0006709614,0.0006693939],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0007778959,0.00030467348,0.00042364094,0.0021347476,0.00048362438,0.0005194206,0.0008732109,0.00013670092,0.0006322454],"category_scores_gemma":[0.00070629106,0.00034314048,0.000084097905,0.0019918454,0.000049654915,0.00091595564,0.00011930529,0.00036671845,0.0001115807],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00018800945,0.000109832596,0.28890827,0.0005503345,0.0002367688,0.0005785034,0.0024814792,0.012070594,0.0021706405,0.013771222,0.63503945,0.043894902],"study_design_scores_gemma":[0.00079546886,0.00010933791,0.46548778,0.00097224076,0.00011763615,0.00003644106,0.0009927198,0.0012579246,0.000195443,0.0042627663,0.5250145,0.00075769384],"about_ca_topic_score_codex":0.14410055,"about_ca_topic_score_gemma":0.88329655,"teacher_disagreement_score":0.739196,"about_ca_system_score_codex":0.000503789,"about_ca_system_score_gemma":0.00054998766,"threshold_uncertainty_score":0.99990207},"labels":[],"label_agreement":null},{"id":"W4415151343","doi":"10.32721/ctj.2025.73.3.noonan","title":"Digital Services Taxes, Tariffs, and Subsidies","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Protectionism; Subsidy; Variety (cybernetics); Context (archaeology); Goods and services; Monopolistic competition; Commercial policy; Trade in services; Digital economy","score_opus":0.005938515767966299,"score_gpt":0.16023701406682064,"score_spread":0.15429849829885434,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415151343","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.82913816,0.0021587452,0.00017354546,0.06927626,0.002195666,0.00036065833,0.0002973837,0.00009366947,0.09630591],"genre_scores_gemma":[0.92713743,0.000069630805,0.000058750094,0.0054556234,0.0010585046,0.0000106362195,0.000072679984,0.000029910749,0.066106826],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985907,0.000008729346,0.000339338,0.00030072106,0.00008138736,0.00067908684],"domain_scores_gemma":[0.9989141,0.000028763367,0.00030268086,0.00023249863,0.00026068307,0.0002612238],"candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00023156735,0.00023901778,0.00026360634,0.0008103367,0.00064833096,0.0013269567,0.00035351864,0.00010997051,0.0002919714],"category_scores_gemma":[0.00013800863,0.00024829517,0.00007186931,0.0007010831,0.000090595604,0.0013723345,0.00006719523,0.000349718,0.000084281986],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006391729,0.00005271865,0.32164335,0.0011639611,0.00023003851,0.0013096812,0.000601313,0.00012848184,0.00020315463,0.044007555,0.49119565,0.1394002],"study_design_scores_gemma":[0.00037169547,0.0000066941147,0.03273524,0.00022334735,0.000040976283,0.00008433624,0.00077350717,0.000674227,0.000010145615,0.0067629,0.95800525,0.00031169722],"about_ca_topic_score_codex":0.16383907,"about_ca_topic_score_gemma":0.9600594,"teacher_disagreement_score":0.7962203,"about_ca_system_score_codex":0.00025292343,"about_ca_system_score_gemma":0.00021733178,"threshold_uncertainty_score":0.9999969},"labels":[],"label_agreement":null},{"id":"W4415151347","doi":"10.32721/ctj.2025.73.3.pf.davidoff","title":"Policy Forum: Foreign Buyers and Local Housing Affordability—Indications from Vancouver","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Housing, Finance, and Neoliberalism","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Casual; Point (geometry); Foreign policy; House price; Public housing","score_opus":0.012298615194899333,"score_gpt":0.19201198086696988,"score_spread":0.17971336567207055,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415151347","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7050984,0.005215277,0.039475486,0.051430445,0.0037910389,0.0007888303,0.0044927034,0.000082914325,0.18962489],"genre_scores_gemma":[0.9838827,0.0003366708,0.0012131769,0.002808489,0.00044899218,0.000021820073,0.00003815039,0.000052215717,0.011197741],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974146,0.00003037788,0.0007820081,0.0005639262,0.00003392216,0.0011751807],"domain_scores_gemma":[0.9975967,0.00008490531,0.00038984785,0.0005199872,0.00008823335,0.0013203436],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0004030418,0.0002931685,0.0005698859,0.0013725033,0.0007981435,0.00020172786,0.00042333733,0.0002844989,0.00029758638],"category_scores_gemma":[0.00014094968,0.0003722105,0.00016964845,0.0007973958,0.00026341388,0.0003598966,0.00004835684,0.0005516921,0.00004012479],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000036925,0.000081548664,0.14751865,0.00012005026,0.0003888541,0.0003888241,0.00423691,0.0005821807,0.000016444817,0.51927996,0.25576273,0.07158691],"study_design_scores_gemma":[0.00091018167,0.000052841464,0.023131497,0.00014554903,0.000034401466,0.000069063455,0.0011631821,0.0013802208,0.000023057595,0.14387208,0.8286436,0.0005743077],"about_ca_topic_score_codex":0.6139731,"about_ca_topic_score_gemma":0.9762398,"teacher_disagreement_score":0.57288086,"about_ca_system_score_codex":0.002152111,"about_ca_system_score_gemma":0.00083229144,"threshold_uncertainty_score":0.999873},"labels":[],"label_agreement":null},{"id":"W4417166691","doi":"10.32721/ctj.2025.73.4.ustd","title":"Selected US Tax Developments: Bruyea Confirms Treaty-Based Credits for US Citizens in Canada—A Sequel to Christensen","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Investment (military); State income tax; Income tax; Tax avoidance; Indirect tax; Tax reform; Foreign direct investment","score_opus":0.014297969845169733,"score_gpt":0.23089135288616755,"score_spread":0.21659338304099782,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166691","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5849338,0.0020283044,0.00028858276,0.3412016,0.009410925,0.004611373,0.043560643,0.000044850345,0.013919889],"genre_scores_gemma":[0.8387747,0.00029812832,0.0005722585,0.040892575,0.0017416306,0.00033434905,0.00019711546,0.00017096079,0.11701829],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98925817,0.0005275864,0.0020287642,0.0014716728,0.0005878653,0.006125954],"domain_scores_gemma":[0.985559,0.0007254605,0.0008803132,0.00084302697,0.0015293814,0.010462836],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0015110709,0.0011083152,0.001641265,0.00231054,0.002559099,0.0006218237,0.0020086064,0.00083806994,0.0009266813],"category_scores_gemma":[0.0043203076,0.0014390008,0.00038373793,0.005804928,0.00042433056,0.00035586354,0.00006330562,0.0016469255,0.000033319044],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00017267796,0.000040675328,0.030536791,0.00024294072,0.00031814232,0.0028150482,0.0045470395,0.0011992772,0.000042779622,0.0011433036,0.9518309,0.0071103983],"study_design_scores_gemma":[0.0027998185,0.00016867724,0.10571689,0.001392748,0.00017305341,0.0001706704,0.0016622565,0.00062274793,0.00012324011,0.0004306843,0.88525486,0.0014843371],"about_ca_topic_score_codex":0.9998992,"about_ca_topic_score_gemma":0.9999997,"teacher_disagreement_score":0.30030903,"about_ca_system_score_codex":0.056724697,"about_ca_system_score_gemma":0.17549479,"threshold_uncertainty_score":0.9999866},"labels":[],"label_agreement":null},{"id":"W4417166704","doi":"10.32721/ctj.2025.73.4.fn","title":"Finances of the Nation: The Global Financial Cycle and Canadian Bond Markets—Implications for Provincial Borrowers","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Bond; Volatility (finance); Government bond; Government (linguistics); Bond market; Financial market; Public sector; Sovereignty; Financial crisis","score_opus":0.010634106733544157,"score_gpt":0.23280525368595162,"score_spread":0.22217114695240747,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166704","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.068732366,0.0047434806,0.000067258545,0.8601774,0.0050458806,0.00224562,0.032167137,0.00000838862,0.026812447],"genre_scores_gemma":[0.9532632,0.00071487844,0.00009905411,0.013094844,0.0019751904,0.00016539506,0.000018091969,0.000037430207,0.0306319],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9956455,0.00029355704,0.0009367184,0.00062275754,0.00023018639,0.0022712438],"domain_scores_gemma":[0.9944471,0.0003916948,0.0007889654,0.0007393713,0.00071824604,0.0029146294],"candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.0016532751,0.00044818473,0.0005587283,0.00040855553,0.0063208444,0.00044799762,0.0019231868,0.00055266154,0.00013359312],"category_scores_gemma":[0.004203754,0.00040009865,0.0004134468,0.0024916877,0.0017442636,0.00037442322,0.000073010146,0.0007979557,0.0000027975595],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000034456774,0.000017244463,0.013983144,0.00011142479,0.000099054996,0.000020574704,0.0037914987,0.000048283626,0.000002357208,0.21981108,0.73514724,0.02693363],"study_design_scores_gemma":[0.0004576443,0.00004496685,0.21141158,0.0002862345,0.00015480872,0.000085693384,0.0007411104,0.000082840204,0.0000049493706,0.034402154,0.75198877,0.00033926338],"about_ca_topic_score_codex":0.9934026,"about_ca_topic_score_gemma":0.99998474,"teacher_disagreement_score":0.88453084,"about_ca_system_score_codex":0.0073449165,"about_ca_system_score_gemma":0.041637577,"threshold_uncertainty_score":0.9998451},"labels":[],"label_agreement":null},{"id":"W4417166705","doi":"10.32721/ctj.2025.73.4.ctr","title":"Current Tax Reading","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"","score_opus":0.013906119915394694,"score_gpt":0.22110773153939964,"score_spread":0.20720161162400494,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166705","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.11818838,0.054000802,0.0019634378,0.3150055,0.07358992,0.0027250058,0.0010260941,0.00029470975,0.43320614],"genre_scores_gemma":[0.7854547,0.0010957356,0.0001441966,0.006473555,0.009183493,0.000040922307,0.00013589213,0.000146501,0.19732504],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99412656,0.00010824477,0.0015269108,0.0009743218,0.00030631272,0.0029576593],"domain_scores_gemma":[0.99514437,0.00011021751,0.0012717242,0.0008839767,0.0011921033,0.0013975961],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","research_integrity","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0014334341,0.0008815819,0.0009933009,0.0041671214,0.002370622,0.003124157,0.0014710786,0.000490384,0.007087144],"category_scores_gemma":[0.0017505946,0.001023977,0.000524629,0.0031018343,0.0002495015,0.002167441,0.0001809479,0.0023332145,0.0011468494],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000032019452,0.00007031426,0.017260505,0.0008875048,0.00024566325,0.0009105164,0.00071319035,0.0001317904,0.00003406427,0.04102017,0.84755087,0.09114339],"study_design_scores_gemma":[0.000973617,0.0000239089,0.009807846,0.0024361194,0.0004071546,0.00012209517,0.0010911489,0.0016748143,0.000014929564,0.0037867601,0.9786443,0.0010172742],"about_ca_topic_score_codex":0.60371625,"about_ca_topic_score_gemma":0.9649288,"teacher_disagreement_score":0.6672663,"about_ca_system_score_codex":0.0031031824,"about_ca_system_score_gemma":0.001961811,"threshold_uncertainty_score":0.99996847},"labels":[],"label_agreement":null},{"id":"W4417166714","doi":"10.32721/ctj.2025.73.4.brooks","title":"Tax Treaty Arbitration: An Unacceptable Surrender of National Sovereignty or an Expression of Sovereign Power?","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Religion, Theology, and Education","field":"Arts and Humanities","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Arbitration; Treaty; Sovereignty; Tax treaty; Context (archaeology); Surrender; Compulsory arbitration; Element (criminal law)","score_opus":0.03427320722410543,"score_gpt":0.2515398256242364,"score_spread":0.21726661840013095,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166714","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7737112,0.00072710245,0.00013261681,0.002325097,0.0029399209,0.00034062308,0.001398507,0.000024604728,0.2184003],"genre_scores_gemma":[0.97616184,0.00007629274,0.0001583598,0.00041273754,0.00071380415,0.0000083812965,0.00017094765,0.000024307588,0.022273349],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9981473,0.00017953907,0.0006480828,0.0003015101,0.00016480577,0.0005587269],"domain_scores_gemma":[0.99753904,0.000097418546,0.00041387093,0.00035621555,0.00081516814,0.00077826803],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00060461543,0.00023093872,0.00038932113,0.00070697186,0.00056545145,0.00012182144,0.00040634538,0.00017405735,0.009296769],"category_scores_gemma":[0.00018690237,0.0002079005,0.00012679936,0.0001903984,0.00027353072,0.00070394354,0.000013959017,0.00031588558,0.0000054580905],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00023024148,0.0003007555,0.003189765,0.00018991745,0.00016622021,0.000041424057,0.058786336,0.00044768865,0.0004809951,0.64683115,0.2875859,0.0017495651],"study_design_scores_gemma":[0.0038273106,0.0020153788,0.019138852,0.0012678956,0.0003318752,0.00052869745,0.14791602,0.00088444736,0.0069998913,0.5053479,0.30992344,0.0018182765],"about_ca_topic_score_codex":0.14332058,"about_ca_topic_score_gemma":0.8686241,"teacher_disagreement_score":0.72530353,"about_ca_system_score_codex":0.00060682726,"about_ca_system_score_gemma":0.002600243,"threshold_uncertainty_score":0.99160886},"labels":[],"label_agreement":null},{"id":"W4417166719","doi":"10.32721/ctj.2025.73.4.pf.editors","title":"Policy Forum: Editors' Introduction—Tax Policy for New Governments","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Government (linguistics); Public policy; Key (lock)","score_opus":0.00879549045952801,"score_gpt":0.2477483897696184,"score_spread":0.2389528993100904,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166719","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.003294767,0.0012321195,0.007875374,0.91904813,0.043693453,0.0018652483,0.0026064755,0.000044632314,0.020339785],"genre_scores_gemma":[0.10873232,0.0036851524,0.00059434836,0.011538606,0.20859906,0.000094600306,0.00014558749,0.00015340305,0.66645694],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9926997,0.0002476576,0.0013519324,0.0010346434,0.0006705043,0.003995573],"domain_scores_gemma":[0.9917516,0.00018239931,0.0009112022,0.00076367444,0.00062242005,0.005768677],"candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0010977697,0.00071017037,0.00085090945,0.0014336557,0.003341004,0.0009258089,0.0014406941,0.00085637346,0.0010323034],"category_scores_gemma":[0.0050848215,0.0008525276,0.00056612963,0.0038721487,0.00043230524,0.0011386222,0.00010093786,0.00092061644,0.0000787261],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.00006022046,0.000053175118,0.002825649,0.00008339401,0.00020426084,0.000041648993,0.002655508,0.0002190046,0.00002055893,0.087609045,0.87369305,0.032534502],"study_design_scores_gemma":[0.0016022074,0.00021606816,0.0016880872,0.0003144032,0.00019422747,0.000053812,0.004178993,0.00021587599,0.00007668902,0.03252544,0.95819527,0.0007389317],"about_ca_topic_score_codex":0.84100515,"about_ca_topic_score_gemma":0.97945625,"teacher_disagreement_score":0.90750957,"about_ca_system_score_codex":0.026684258,"about_ca_system_score_gemma":0.026640298,"threshold_uncertainty_score":0.9998809},"labels":[],"label_agreement":null},{"id":"W4417166721","doi":"10.32721/ctj.2025.73.4.monsenego","title":"The Definition and Application of the Separate-Entity Approach in the OECD Transfer-Pricing Guidelines","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Basis (linear algebra)","score_opus":0.02432892920995388,"score_gpt":0.21691977774654858,"score_spread":0.1925908485365947,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166721","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6679733,0.008408722,0.00878793,0.2773045,0.0026648175,0.0027168915,0.0002114318,0.000021148147,0.03191126],"genre_scores_gemma":[0.99301577,0.00058715994,0.00006337374,0.0034714446,0.0005687486,0.00006234941,0.000024900775,0.000023659592,0.0021826085],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99736834,0.00018287529,0.0010835411,0.00038629066,0.00020865454,0.0007702885],"domain_scores_gemma":[0.99776614,0.00017059743,0.00066612026,0.0006297721,0.0006366385,0.00013076111],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0027160724,0.00031977813,0.00035166868,0.0005097722,0.002105017,0.00083054474,0.0010726295,0.00018122682,0.00004236844],"category_scores_gemma":[0.00046276755,0.00021085721,0.00017557506,0.0017432867,0.00032465477,0.00052880245,0.000065571694,0.00085681246,0.000010316425],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00019330741,0.0002921989,0.18861896,0.0030553024,0.0004355514,0.000103183804,0.006027097,0.006303102,0.0011010483,0.38456038,0.21415946,0.1951504],"study_design_scores_gemma":[0.0016759088,0.000026476473,0.22804014,0.0009566825,0.0004637132,0.00015184298,0.009636306,0.04856217,0.000048407495,0.031195123,0.67854345,0.00069976546],"about_ca_topic_score_codex":0.18611355,"about_ca_topic_score_gemma":0.9327374,"teacher_disagreement_score":0.7466239,"about_ca_system_score_codex":0.00043072665,"about_ca_system_score_gemma":0.00060211093,"threshold_uncertainty_score":0.9991941},"labels":[],"label_agreement":null},{"id":"W4417166723","doi":"10.32721/ctj.2025.73.4.pf.suarez","title":"Policy Forum: International Tax Policy—When the Gloves Come Off","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Jurisdiction; Tax competition; Incentive; Tariff; Value-added tax; Indirect tax; Tax policy; Competition (biology); Tax credit","score_opus":0.010988610684266178,"score_gpt":0.21457994410307532,"score_spread":0.20359133341880914,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166723","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.025119273,0.0021675306,0.0003750381,0.85386556,0.007915601,0.00078974897,0.000848745,0.000053018888,0.10886549],"genre_scores_gemma":[0.6235881,0.0007643063,0.000088688124,0.052395187,0.012692087,0.00004486352,0.0001430772,0.00011087333,0.31017283],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99477804,0.00011969572,0.0014231304,0.0007874074,0.0003984407,0.0024932784],"domain_scores_gemma":[0.994869,0.00016712416,0.0017029257,0.0010074849,0.0013186499,0.0009347942],"candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011925397,0.00079617003,0.0007366062,0.0042329277,0.002472842,0.0031087643,0.0028698281,0.00040313316,0.003336539],"category_scores_gemma":[0.0027208852,0.00075585826,0.0005100069,0.0034606555,0.0004783289,0.0017449583,0.00038701805,0.0016321251,0.00049427914],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000053729727,0.000060232745,0.020642612,0.00019319105,0.00044083816,0.00043729495,0.0006672966,0.00032563205,0.0000519611,0.12643458,0.7748433,0.075849354],"study_design_scores_gemma":[0.0011411795,0.000021926864,0.018112216,0.0006563927,0.00014809478,0.00022109026,0.0019821743,0.0032244346,0.000008746907,0.036792822,0.9369657,0.00072521926],"about_ca_topic_score_codex":0.6596282,"about_ca_topic_score_gemma":0.9754668,"teacher_disagreement_score":0.80147034,"about_ca_system_score_codex":0.0041591674,"about_ca_system_score_gemma":0.0052379225,"threshold_uncertainty_score":0.9996637},"labels":[],"label_agreement":null},{"id":"W4417166724","doi":"10.32721/ctj.2025.73.4.pf.kershaw","title":"Policy Forum: Better Late Than Never—Policy Options for Modernizing OAS and Retirement Tax Credits","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Mandate; Poverty; Savings account; Tax credit; Microsimulation; Child poverty; Earned income tax credit; Pension; Transfer payment","score_opus":0.02155775613545883,"score_gpt":0.2669582298850532,"score_spread":0.24540047374959437,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166724","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.045657046,0.003373113,0.00067947997,0.9140739,0.0025949115,0.0018155026,0.014851887,0.000035904497,0.016918287],"genre_scores_gemma":[0.41585216,0.004861997,0.0009225939,0.049731586,0.013239288,0.00027002694,0.00008923981,0.00021989988,0.5148132],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9918201,0.00036463543,0.0013541692,0.0011591304,0.0003848899,0.004917101],"domain_scores_gemma":[0.9896003,0.00036073645,0.00087527797,0.00084127934,0.00063933904,0.007683037],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0014554658,0.0008745722,0.0010508931,0.0027339377,0.005359403,0.0011855109,0.0014266111,0.0008776372,0.0003963406],"category_scores_gemma":[0.0027021875,0.0011002898,0.0005783563,0.0025840504,0.0009880526,0.0011750521,0.00015457436,0.0014657722,0.00003728167],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000057990233,0.000040798925,0.0014598862,0.0003043142,0.00046436087,0.0002963464,0.012325855,0.0003357717,0.000051961375,0.12917973,0.81655574,0.038927276],"study_design_scores_gemma":[0.0013781723,0.00017316359,0.0056223436,0.001024331,0.00024840477,0.00014563407,0.0017837109,0.0015004706,0.000025861267,0.05555646,0.93148035,0.0010611066],"about_ca_topic_score_codex":0.9712211,"about_ca_topic_score_gemma":0.998797,"teacher_disagreement_score":0.8643423,"about_ca_system_score_codex":0.010885193,"about_ca_system_score_gemma":0.018108275,"threshold_uncertainty_score":0.99985135},"labels":[],"label_agreement":null},{"id":"W4417166730","doi":"10.32721/ctj.2025.73.4.pf.mescall","title":"Policy Forum: Tax Policy for Strategic Advantage—Building Canada's Human Capital Edge in the AI and Tariff Economy","year":2025,"lang":"","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Unemployment; Tariff; Human capital; Government (linguistics); Investment (military); Tax policy; Value (mathematics); Capital (architecture)","score_opus":0.012649361020194823,"score_gpt":0.26577852889009684,"score_spread":0.253129167869902,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417166730","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.22039823,0.0027702625,0.00004650547,0.7345172,0.0015188229,0.0019315761,0.009632452,0.000011862825,0.029173078],"genre_scores_gemma":[0.9098689,0.00045411487,0.00004944746,0.041632935,0.00400208,0.00014029902,0.000041907842,0.00008129271,0.043729056],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9917698,0.00049938314,0.0014413993,0.0010540992,0.00028800985,0.0049473],"domain_scores_gemma":[0.9926915,0.000518343,0.00077780004,0.0008163418,0.0003738057,0.004822188],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0018640792,0.0008752698,0.0010691462,0.0023799574,0.004662667,0.0014234757,0.002223575,0.0006644061,0.00021433864],"category_scores_gemma":[0.0012869332,0.00095381343,0.00037082494,0.0027550643,0.00093886716,0.00079520117,0.000094284755,0.0020799784,0.0000033072063],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000026493375,0.000034066525,0.0033350117,0.00025494664,0.00018284192,0.0008212558,0.011828992,0.00015253968,0.000017848375,0.6928727,0.28256798,0.007905354],"study_design_scores_gemma":[0.0015832017,0.00017285107,0.0058632167,0.0005365913,0.00012258733,0.00043143687,0.021126121,0.0002626663,0.000009360121,0.15544422,0.8133528,0.0010949376],"about_ca_topic_score_codex":0.9998007,"about_ca_topic_score_gemma":0.99999833,"teacher_disagreement_score":0.69288427,"about_ca_system_score_codex":0.017704792,"about_ca_system_score_gemma":0.0657439,"threshold_uncertainty_score":0.99961317},"labels":[],"label_agreement":null},{"id":"W7090211738","doi":"10.32721/ctj.2025.73.3.lubetsky","title":"Unproven Allegations of Dishonesty, Wilful Blindness, or Gross Negligence: The Case for Cost Consequences in the Tax Court of Canada","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Excise; Supreme court; Revenue; Liability; Summary judgment; Income tax; Payment; Tax court","score_opus":0.024172718814204328,"score_gpt":0.24145871590120793,"score_spread":0.2172859970870036,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W7090211738","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.68100375,0.00093729876,0.00037237033,0.29850197,0.002709893,0.0026004121,0.0014048498,0.0000158839,0.012453575],"genre_scores_gemma":[0.99027914,0.00002071201,0.000047452486,0.0028005235,0.00039872498,0.000092801,0.000032811633,0.00001609628,0.006311749],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983435,0.00005388592,0.0006476677,0.00020593173,0.00014099055,0.00060800195],"domain_scores_gemma":[0.99800754,0.000365258,0.00060748553,0.00034235578,0.0005578281,0.0001195597],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00095836463,0.00019452393,0.0003277434,0.00040562343,0.00069582975,0.00023476686,0.00074208574,0.000091892434,0.00020194233],"category_scores_gemma":[0.0013023586,0.00013027413,0.00009383477,0.0012144585,0.000292265,0.00039704243,0.00002999197,0.00033639985,0.0000011327568],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00013176876,0.0001049722,0.024847878,0.00079325284,0.0002057108,0.0037308922,0.0036480266,0.0021445807,0.000073367155,0.09149247,0.8631819,0.009645194],"study_design_scores_gemma":[0.0007435909,0.00002653491,0.006580503,0.0003486483,0.00012712738,0.00060430315,0.021322737,0.0016014617,0.000054978376,0.004039789,0.9642656,0.00028476564],"about_ca_topic_score_codex":0.9916351,"about_ca_topic_score_gemma":0.9999555,"teacher_disagreement_score":0.3092754,"about_ca_system_score_codex":0.00038052266,"about_ca_system_score_gemma":0.002836282,"threshold_uncertainty_score":0.535183},"labels":[],"label_agreement":null},{"id":"W7090370510","doi":"10.32721/ctj.2025.73.3.itp","title":"International Tax Planning: The Impact of Changes in the Canadian Tax Landscape on Capital Investments in Canada","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax reform; Tax credit; Capital (architecture); Ad valorem tax; Double taxation; Tax avoidance; Value-added tax; Indirect tax","score_opus":0.0193030623870816,"score_gpt":0.2648091021310079,"score_spread":0.2455060397439263,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W7090370510","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.70268327,0.00036517147,4.0865507e-7,0.2475693,0.0010944284,0.00044940546,0.0030651744,0.0000027738638,0.0447701],"genre_scores_gemma":[0.9819967,0.00009575404,0.0000051329125,0.007461288,0.00044095764,0.000037080812,0.000026949438,0.000017695536,0.00991843],"study_design_codex":"not_applicable","study_design_gemma":"observational","domain_scores_codex":[0.997053,0.00034071758,0.00044749375,0.0002939852,0.00033915965,0.0015255924],"domain_scores_gemma":[0.99739397,0.00028915564,0.0002757032,0.00037803903,0.0001396544,0.0015234882],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012086228,0.00026147263,0.00032957856,0.0010806537,0.000786202,0.00019908125,0.0015530278,0.00018061946,0.0004646431],"category_scores_gemma":[0.00096194615,0.0002080215,0.00011852759,0.0012727323,0.00023090973,0.00015809844,0.000021233613,0.0009620877,0.0000045869724],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":true,"study_design_scores_codex":[0.000021054691,0.000017200067,0.19640154,0.000011124857,0.000095799325,0.001362701,0.023102548,0.0016535451,0.0000026329833,0.0068788165,0.76818866,0.0022643886],"study_design_scores_gemma":[0.0005090748,0.00005059988,0.50201195,0.00026265814,0.000013906407,0.00006819845,0.007802692,0.0001579015,0.000004246595,0.0014751628,0.48737162,0.00027194116],"about_ca_topic_score_codex":0.99999535,"about_ca_topic_score_gemma":1,"teacher_disagreement_score":0.30561045,"about_ca_system_score_codex":0.016733875,"about_ca_system_score_gemma":0.030517071,"threshold_uncertainty_score":0.9870407},"labels":[],"label_agreement":null},{"id":"W7090466691","doi":"10.32721/ctj.2025.73.3.ptp","title":"Personal Tax Planning: Cross-Border Issues and Planning Points—Foreign Trusts and Corporations","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Historical and Archaeological Studies","field":"Arts and Humanities","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":true,"route_about_ca":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Key (lock); Income tax; Subject (documents); Tax avoidance; Property (philosophy); International taxation","score_opus":0.03206676533675983,"score_gpt":0.2767007888522343,"score_spread":0.24463402351547447,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W7090466691","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.82398677,0.016316338,0.00012782437,0.051345877,0.0016060459,0.00033073445,0.0007719176,0.000058679656,0.10545581],"genre_scores_gemma":[0.76948494,0.00014375366,0.00019441788,0.001533172,0.0011004568,0.000022402462,0.000026053878,0.000021680571,0.22747311],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99849045,0.000050033614,0.0003360141,0.000319049,0.00008307172,0.0007214013],"domain_scores_gemma":[0.9984609,0.000118692216,0.00012471635,0.00010495523,0.00019889452,0.0009918348],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00023068619,0.00024555204,0.00036236044,0.00033661016,0.002385558,0.00032462855,0.00014541738,0.00010751737,0.0013118711],"category_scores_gemma":[0.0002978283,0.00021390822,0.000068425084,0.00011287847,0.0008141495,0.00021497285,0.00005602206,0.00049989345,0.000007921531],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007627215,0.000049216862,0.14354002,0.00021336526,0.00039183773,0.0021883014,0.1446618,0.00006967602,0.000014469575,0.22719781,0.46804962,0.013547606],"study_design_scores_gemma":[0.00036467068,0.0001097156,0.014012661,0.00016899889,0.000041721287,0.00018345774,0.0071269823,0.0001634591,0.000001886559,0.0153459655,0.9621766,0.0003038513],"about_ca_topic_score_codex":0.06861827,"about_ca_topic_score_gemma":0.69369143,"teacher_disagreement_score":0.6250732,"about_ca_system_score_codex":0.00031655902,"about_ca_system_score_gemma":0.00016184291,"threshold_uncertainty_score":0.99960107},"labels":[],"label_agreement":null}]}