{"meta":{"query_hash":"a270f77dfd1f","filters":{"venue":"International Tax and Public Finance"},"cohort_total":36,"direct_labels_cover":0,"predictions_cover":36,"exported":36,"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/a270f77dfd1f","api":"https://metacan.xera.ac/api/v1/cohort?venue=International+Tax+and+Public+Finance"},"results":[{"id":"W1481027150","doi":"10.1023/a:1014647403564","title":"Reforming the Direct–Indirect Tax Mix","year":2002,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":12,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Commodity; Welfare; Substitution (logic); Public finance; Deadweight loss; Balance (ability); Substitution effect; Microeconomics; Monetary economics; Public economics; Macroeconomics; Market economy","score_opus":0.04588565505564534,"score_gpt":0.21369063456900023,"score_spread":0.16780497951335488,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1481027150","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":[0.24770342,0.0027185902,0.00010551585,0.029698111,0.0012466763,0.00011651205,0.00033398223,0.00004130785,0.7180359],"genre_scores_gemma":[0.9778532,0.0006061786,0.000103235994,0.0014989185,0.00045981177,0.000033924,0.000009237437,0.000013945231,0.019421594],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99895906,0.000010385702,0.00038521376,0.00032383704,0.000039142546,0.0002823581],"domain_scores_gemma":[0.9993894,0.000077784534,0.00023567551,0.00022375489,0.000023426532,0.00004996001],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003304408,0.00013047399,0.00021294755,0.00013456449,0.00019213428,0.00016337675,0.0003995405,0.00007210235,0.0005853718],"category_scores_gemma":[0.00021654664,0.00011421163,0.00008363597,0.00013478471,0.00010853392,0.0004781263,0.00009121125,0.0001580631,0.00068061106],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000008491004,0.00008762769,0.05242465,0.000011116423,0.00009335346,0.0000050227113,0.00063286687,0.000009136278,0.0000038322937,0.86201715,0.0633045,0.021402271],"study_design_scores_gemma":[0.0002708511,0.000019943933,0.024300244,0.000009512498,0.0000014365454,0.000017768305,0.000027559388,0.005251647,0.000028229317,0.043924328,0.92597103,0.00017745064],"about_ca_topic_score_codex":0.00036145633,"about_ca_topic_score_gemma":0.000065758846,"teacher_disagreement_score":0.86266655,"about_ca_system_score_codex":0.00007215045,"about_ca_system_score_gemma":0.0000053311664,"threshold_uncertainty_score":0.8748105},"labels":[],"label_agreement":null},{"id":"W1488223229","doi":"10.1023/a:1008749415492","title":"Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada","year":2001,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":61,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Government of Canada; Innovation, Science and Economic Development Canada; Carleton University","funders":"","keywords":"Public finance; Revenue; Economics; Tax revenue; International economics; Monetary economics; Debt; Ad valorem tax; Business; Tax reform; Public economics; Accounting; Finance; Macroeconomics","score_opus":0.018316931683844205,"score_gpt":0.2144741606128243,"score_spread":0.19615722892898008,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1488223229","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":[0.97042495,0.00018740333,0.00031664845,0.01195068,0.0004372998,0.0001441904,0.000056522473,0.00003077562,0.016451549],"genre_scores_gemma":[0.99346143,0.00014259794,0.00047110274,0.0017539562,0.00039287034,0.000031920965,0.000108330925,0.000010104755,0.0036277117],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9990101,0.000007766212,0.0002875338,0.00025098198,0.00025849286,0.00018513128],"domain_scores_gemma":[0.99928534,0.00004611871,0.00033375036,0.00009090717,0.00022773394,0.000016139114],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00020023971,0.00012290082,0.00011637816,0.00018334753,0.00014889569,0.00021067579,0.00015537991,0.00003504607,0.00012550374],"category_scores_gemma":[0.00031530228,0.00012229699,0.000019335665,0.00036132077,0.000044148306,0.0012651423,0.00009575453,0.0001306574,0.000015653499],"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":[0.000021726551,0.00004976611,0.7390954,0.000028813225,0.000011999763,0.00003791095,0.000035934892,0.00010810557,0.000047831458,0.22290805,0.0096572265,0.027997265],"study_design_scores_gemma":[0.00048650368,0.0000027497404,0.49887928,0.000055950015,0.0000023802259,0.000011124873,0.00011156322,0.02135239,0.0000032065923,0.00519815,0.4737312,0.0001655046],"about_ca_topic_score_codex":0.3360179,"about_ca_topic_score_gemma":0.782087,"teacher_disagreement_score":0.46407396,"about_ca_system_score_codex":0.00013570087,"about_ca_system_score_gemma":0.00018779114,"threshold_uncertainty_score":0.6684036},"labels":[],"label_agreement":null},{"id":"W1536894783","doi":"10.1023/a:1012895211073","title":"Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces","year":2001,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policies and Political Economy","field":"Economics, Econometrics and Finance","cited_by":199,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Public finance; Revenue; Economics; Politics; Context (archaeology); Fiscal policy; Public economics; Political economy; Political science; Economic policy; Macroeconomics; Finance; Law; Geography","score_opus":0.03150342561059776,"score_gpt":0.2393619780143281,"score_spread":0.20785855240373033,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1536894783","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":[0.93254644,0.000321132,0.000024805837,0.010642013,0.000088915,0.000070237475,0.0001917792,0.00000572782,0.05610896],"genre_scores_gemma":[0.9982881,0.0003791412,0.0001211995,0.00039722232,0.00012917537,0.000013887825,0.000024109955,0.0000066162243,0.0006405236],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.999179,0.000012101918,0.00031860525,0.0002099046,0.000027889922,0.00025251237],"domain_scores_gemma":[0.9996393,0.00003212215,0.00010599844,0.00008540503,0.000021556583,0.00011562717],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00019285877,0.00008310606,0.00016603572,0.00064704876,0.00003973707,0.000077792945,0.00013401515,0.000066818044,0.000088263056],"category_scores_gemma":[0.000121029116,0.000094807394,0.000019709541,0.00024161044,0.00011927358,0.00045386652,0.000026963005,0.00007581495,0.00000830115],"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":[0.0000032878945,0.00002751012,0.30275956,0.000004696932,0.0000043217487,0.0000015222381,0.00012047991,0.0000046606124,0.0000019003924,0.68715817,0.00012759655,0.009786295],"study_design_scores_gemma":[0.00021744113,0.000053178363,0.80275327,0.000007790895,4.1935624e-7,0.000007762485,0.000031849784,0.003022662,0.000011502474,0.029514784,0.16427892,0.00010040726],"about_ca_topic_score_codex":0.23796426,"about_ca_topic_score_gemma":0.19933827,"teacher_disagreement_score":0.6576434,"about_ca_system_score_codex":0.000084520696,"about_ca_system_score_gemma":0.00004507971,"threshold_uncertainty_score":0.81527174},"labels":[],"label_agreement":null},{"id":"W1539411541","doi":"10.1023/a:1016212110137","title":"Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada","year":2002,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":92,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"Ministerio de Educación y Cultura","keywords":"Economics; Tax rate; Tax competition; Indirect tax; Tax reform; Ad valorem tax; Value-added tax; Direct tax; Public economics; Double taxation; Monetary economics; State income tax; International economics","score_opus":0.013542674450481058,"score_gpt":0.2349653218694923,"score_spread":0.22142264741901124,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1539411541","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":[0.98736686,0.0001805188,0.00009004498,0.005547224,0.00024467672,0.00010849026,0.000036081936,0.0000038831367,0.0064222054],"genre_scores_gemma":[0.99909306,0.00013139157,0.000029474764,0.00013356867,0.000059464262,0.000014854766,0.000003167377,0.0000024142812,0.0005326117],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99917483,0.00007281439,0.00020740184,0.00011589672,0.00027456772,0.00015449015],"domain_scores_gemma":[0.9995901,0.000086508095,0.00020248932,0.000041779684,0.000059089092,0.000020049156],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002918208,0.00005156398,0.00007521553,0.00004331213,0.000119356664,0.000053986794,0.00011681971,0.000030886473,0.00006123233],"category_scores_gemma":[0.00021194812,0.0000440573,0.000013500454,0.00023057571,0.000054936143,0.00027933862,0.000022376333,0.00007458032,0.0000011993508],"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":[0.000009303468,0.000038516788,0.83699024,0.000022803762,0.0000057704556,0.00017204494,0.00477813,0.00014411895,0.0000039475144,0.14130124,0.0016992636,0.014834611],"study_design_scores_gemma":[0.0015704541,0.000033810098,0.7593888,0.00037139587,0.0000035425703,0.0001366373,0.03161205,0.14503695,0.000026130345,0.0008143294,0.060666665,0.0003392183],"about_ca_topic_score_codex":0.90080976,"about_ca_topic_score_gemma":0.97622806,"teacher_disagreement_score":0.14489283,"about_ca_system_score_codex":0.00058383687,"about_ca_system_score_gemma":0.00020573355,"threshold_uncertainty_score":0.17966044},"labels":[],"label_agreement":null},{"id":"W1544764805","doi":"10.1023/a:1008777309680","title":"The Optimality of Punishing Only the Innocent: The Case of Tax Evasion","year":2000,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":26,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Sanctions; Public finance; Enforcement; Evasion (ethics); Redistribution (election); Tax evasion; Economics; Audit; Public economics; Government (linguistics); Law and economics; Accounting; Political science; Law; Macroeconomics","score_opus":0.039239888762445274,"score_gpt":0.24932147889315703,"score_spread":0.21008159013071176,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1544764805","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":[0.9174771,0.004212101,0.0003186281,0.026589924,0.0003832417,0.00014834237,0.0002772503,0.0000074366053,0.050586],"genre_scores_gemma":[0.9939619,0.0023566047,0.00008825915,0.00023825462,0.000057784793,0.000015248474,0.0000034920672,0.0000039844494,0.0032744976],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99928266,0.000021792644,0.00038563967,0.00014463734,0.0000507427,0.00011450849],"domain_scores_gemma":[0.9990951,0.0001699516,0.0003949719,0.00022406386,0.000103798695,0.000012135988],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00055376714,0.00007123804,0.00012319097,0.000029968189,0.0003042604,0.00008935599,0.00036732518,0.00002619272,0.00017642132],"category_scores_gemma":[0.00021714761,0.000042117063,0.000056569694,0.0001631317,0.00024380241,0.0001835069,0.000071475486,0.00010718749,0.000014204007],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002245594,0.000046160654,0.02372575,0.0000073754354,0.00005180249,0.0000029513556,0.0004963919,0.00007579838,0.0000015526817,0.90251297,0.0036095676,0.06944721],"study_design_scores_gemma":[0.00030905518,0.000030839998,0.16508317,0.000020628111,0.0000028104396,0.00007364401,0.00042902248,0.0028501083,0.000020108024,0.03185004,0.799237,0.000093550654],"about_ca_topic_score_codex":0.0008734152,"about_ca_topic_score_gemma":0.00039801988,"teacher_disagreement_score":0.8706629,"about_ca_system_score_codex":0.00001823377,"about_ca_system_score_gemma":0.000019762292,"threshold_uncertainty_score":0.23401558},"labels":[],"label_agreement":null},{"id":"W1626467757","doi":"10.1023/a:1026334005833","title":"Exploring Formula Allocation for the European Union","year":2003,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Toronto East General Hospital; University of Toronto","funders":"","keywords":"Residence; Economics; Member states; Business; Ad valorem tax; Value-added tax; Public economics; Indirect tax; Direct tax; Tax reform; Incentive; European union; International economics; Microeconomics; Demographic economics","score_opus":0.09180729065385504,"score_gpt":0.23484067780253062,"score_spread":0.14303338714867558,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1626467757","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":[0.44598547,0.00048026527,0.22722507,0.050052896,0.0043533347,0.0007815797,0.000017476668,0.0001996403,0.27090427],"genre_scores_gemma":[0.9963744,0.00011682465,0.00024948735,0.0008260262,0.00054742425,0.000058210942,0.000022676346,0.00000960612,0.0017952946],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9995262,0.0000128964175,0.00012153423,0.00013155001,0.000105718456,0.00010208534],"domain_scores_gemma":[0.999522,0.00004742466,0.00015276705,0.000088457105,0.00018491356,0.000004487856],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006091763,0.0000672261,0.000042918935,0.000066030785,0.00018446142,0.00028822143,0.00014879841,0.000009973388,0.00003224585],"category_scores_gemma":[0.0002662295,0.000051988092,0.000025596994,0.00013966853,0.000023850493,0.0012861446,0.000032450233,0.000044743054,0.000038860515],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000040119603,0.000021768841,0.0032594542,0.000012789936,0.000008731536,5.0012073e-7,0.000023647273,0.00008342627,0.000103975806,0.84697276,0.0035737718,0.14593515],"study_design_scores_gemma":[0.00027427432,0.0000025017152,0.028575527,0.000012844843,0.0000031698587,0.0000013138368,0.00006894658,0.004088257,0.000041380223,0.004605786,0.96224964,0.000076357974],"about_ca_topic_score_codex":0.000055188608,"about_ca_topic_score_gemma":0.00006540353,"teacher_disagreement_score":0.95867586,"about_ca_system_score_codex":0.000011576725,"about_ca_system_score_gemma":0.000009119028,"threshold_uncertainty_score":0.27793258},"labels":[],"label_agreement":null},{"id":"W1772629077","doi":"10.1023/a:1024642305631","title":"Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation","year":2003,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":3,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Economic rent; Agency (philosophy); Public finance; Agency cost; Information asymmetry; Business; Government (linguistics); Rent-seeking; Public economics; Redistribution (election); Principal–agent problem; Service (business); Private sector; Public service; Economics; Industrial organization; Finance; Microeconomics; Marketing; Public administration; Economic growth; Politics","score_opus":0.03011597398263613,"score_gpt":0.3091977866974188,"score_spread":0.2790818127147827,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1772629077","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":[0.9638425,0.00021662166,0.025788134,0.0028183006,0.00017831818,0.0001937875,0.000055835993,0.000019707317,0.00688679],"genre_scores_gemma":[0.9972792,0.00018718744,0.0016088891,0.00025934723,0.000019813408,0.00001557862,0.000024008363,0.0000030679796,0.00060286745],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986448,0.000057218782,0.0005329456,0.00021137662,0.00044698705,0.00010665806],"domain_scores_gemma":[0.9981099,0.00044383627,0.00046841768,0.00016404902,0.00077369204,0.000040127325],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011284513,0.000087037806,0.00011783954,0.00078857306,0.00014321717,0.00034923104,0.00020668688,0.00006316807,0.00004355165],"category_scores_gemma":[0.0028309333,0.00007178693,0.0000136743465,0.0016490526,0.00011807531,0.0017621188,0.000081806975,0.000082093014,0.000013538169],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007872862,0.000024128123,0.00921069,0.000007970277,0.000005339186,1.787815e-7,0.00010848185,0.000016127951,0.00007017444,0.7520942,0.00011199526,0.23834284],"study_design_scores_gemma":[0.00049773254,0.000054955955,0.018820072,0.000015864698,0.0000028207944,0.000044865083,0.00033886026,0.008735934,0.00043591912,0.1480514,0.8228689,0.0001326793],"about_ca_topic_score_codex":0.000011632008,"about_ca_topic_score_gemma":0.0000057668162,"teacher_disagreement_score":0.8227569,"about_ca_system_score_codex":0.000014019612,"about_ca_system_score_gemma":0.000041626194,"threshold_uncertainty_score":0.3389096},"labels":[],"label_agreement":null},{"id":"W1970297648","doi":"10.1007/s10797-014-9336-x","title":"US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes","year":2014,"lang":"en","type":"article","venue":"International Tax and Public Finance","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":false,"route_about_ca":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Economics; Supreme court; Tax avoidance; Direct tax; Indirect tax; Tax reform; Public finance; Public economics; Value-added tax; Law and economics; Tax credit; Double taxation; Finance; Law; Political science; Macroeconomics","score_opus":0.02228426714441147,"score_gpt":0.24443980458952871,"score_spread":0.22215553744511723,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1970297648","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":[0.97818214,0.00016088576,0.014057026,0.0043294746,0.0004869432,0.0004677802,0.00030271758,0.000012384065,0.0020006355],"genre_scores_gemma":[0.9983197,0.000049911643,0.0005449673,0.00034931433,0.0003291409,0.00010074489,0.000020543332,0.0000097868215,0.00027592445],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99894345,0.000011041483,0.00041156914,0.00022839164,0.00024603156,0.00015953879],"domain_scores_gemma":[0.99805105,0.00046443034,0.0006253016,0.00031472303,0.0005360947,0.000008420395],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005693547,0.00012083062,0.00016213565,0.00009436938,0.00016329942,0.00010232657,0.00044299767,0.000051034494,0.000076201184],"category_scores_gemma":[0.0009100295,0.00008078671,0.00008107098,0.0003622786,0.0001599182,0.0007016167,0.000099982135,0.00009341677,0.0000017149603],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012693866,0.00018371764,0.5031469,0.00010901648,0.000026543172,0.000001561779,0.00009702316,0.0006001172,0.00029358699,0.4345183,0.021304045,0.039592247],"study_design_scores_gemma":[0.00084697915,0.000014135367,0.7134788,0.00008089634,0.000012669448,0.000013947108,0.00009584011,0.037490964,0.00012916657,0.06524012,0.18246278,0.00013367667],"about_ca_topic_score_codex":0.0011380682,"about_ca_topic_score_gemma":0.01054742,"teacher_disagreement_score":0.36927816,"about_ca_system_score_codex":0.000033612563,"about_ca_system_score_gemma":0.00003885687,"threshold_uncertainty_score":0.58857083},"labels":[],"label_agreement":null},{"id":"W1974613803","doi":"10.1023/b:itax.0000011401.67566.14","title":"Corporate Tax Harmonization in Europe: It's All About Compliance","year":2004,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"European Commission","keywords":"Corporate tax; Harmonization; Business; Consolidation (business); Value-added tax; Ad valorem tax; Public finance; Tax harmonization; Direct tax; Indirect tax; Tax reform; International economics; Tax avoidance; Economics; Double taxation; Flexibility (engineering); Economic policy; Public economics; Accounting; Tax competition; Macroeconomics","score_opus":0.06823958385277841,"score_gpt":0.2534132047790667,"score_spread":0.1851736209262883,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1974613803","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":[0.8761393,0.00035697073,0.009578102,0.062333185,0.0015558271,0.00035507896,0.000042472697,0.00014295356,0.049496103],"genre_scores_gemma":[0.98924905,0.00024094128,0.0004697919,0.006521711,0.00037824796,0.000021676911,0.00012462186,0.000015553456,0.0029784183],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990012,0.0000069788357,0.0002808989,0.00029517975,0.00022004152,0.00019568487],"domain_scores_gemma":[0.99891937,0.000013306712,0.000492278,0.00012171167,0.00044083167,0.000012527974],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00018100708,0.00013916109,0.0001214616,0.00020247103,0.000080537924,0.00044102853,0.00027058387,0.000041880172,0.0001264691],"category_scores_gemma":[0.00021614465,0.00014311094,0.000020461022,0.000676763,0.00006673425,0.0015498974,0.000101514066,0.00012888713,0.00029973485],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006241618,0.00026279417,0.105968036,0.00007901576,0.000020586265,0.00007354243,0.000090434616,0.0022254244,0.0007096599,0.8501048,0.017822016,0.02258124],"study_design_scores_gemma":[0.0012056115,0.000006758171,0.1878812,0.00014574545,0.0000031965849,0.0000066915,0.000027912618,0.00798099,0.00005035552,0.012646887,0.7897913,0.00025335653],"about_ca_topic_score_codex":0.00045032802,"about_ca_topic_score_gemma":0.00069465494,"teacher_disagreement_score":0.83745795,"about_ca_system_score_codex":0.000044175482,"about_ca_system_score_gemma":0.000046364625,"threshold_uncertainty_score":0.5835895},"labels":[],"label_agreement":null},{"id":"W1981291461","doi":"10.1007/s10797-014-9310-7","title":"Fiscal equalization, government expenditures and endogenous growth","year":2014,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":18,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Winnipeg","funders":"","keywords":"Public finance; Economics; Equalization (audio); Government (linguistics); Incentive; Public economics; Endogenous growth theory; Fiscal policy; Macroeconomics; Microeconomics; Economic growth","score_opus":0.0341643226792039,"score_gpt":0.20948426838611792,"score_spread":0.175319945706914,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1981291461","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":[0.48567083,0.0017536568,0.010132403,0.015686193,0.0015114641,0.00020718889,0.0006841071,0.000061053615,0.48429307],"genre_scores_gemma":[0.99674547,0.00026744115,0.00027858242,0.0012215978,0.0003850244,0.000023311748,0.000023688528,0.000012672629,0.0010422175],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990362,0.000011954864,0.00034769223,0.00033988254,0.00005295344,0.00021131818],"domain_scores_gemma":[0.9995244,0.000071002425,0.0001956124,0.00012327087,0.000015898266,0.000069814676],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00026724613,0.00012510293,0.00019281276,0.00007146516,0.00010979635,0.00015885412,0.00019035846,0.000072173585,0.000119909426],"category_scores_gemma":[0.00022915,0.00013918306,0.000037231934,0.000039745606,0.00008538753,0.0003593954,0.00009751248,0.00008272453,0.00007051591],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000007059104,0.000032113403,0.057416897,0.000009868672,0.00002121894,8.3245766e-7,0.00013084903,0.000002963838,0.000011359747,0.93732256,0.0033095125,0.0017347886],"study_design_scores_gemma":[0.00076877134,0.0000685905,0.08497872,0.00001140511,0.000002217566,0.000036672605,0.00003816824,0.0047035143,0.00014338209,0.41050842,0.4984402,0.0002999089],"about_ca_topic_score_codex":0.00015564507,"about_ca_topic_score_gemma":0.000024435729,"teacher_disagreement_score":0.5268141,"about_ca_system_score_codex":0.000054798104,"about_ca_system_score_gemma":0.000005175367,"threshold_uncertainty_score":0.56757206},"labels":[],"label_agreement":null},{"id":"W1988081364","doi":"10.1007/s10797-015-9352-5","title":"The stimulative effects of intergovernmental grants and the marginal cost of public funds","year":2015,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":26,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"MacEwan University; University of Calgary","funders":"","keywords":"Public finance; Economics; Government (linguistics); Public economics; Marginal cost; Welfare; Public fund; Regression discontinuity design; Microeconomics; Macroeconomics; Market economy","score_opus":0.041466631270154757,"score_gpt":0.23344175771753578,"score_spread":0.19197512644738102,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1988081364","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":[0.9332585,0.0033270693,0.0010620966,0.009893352,0.00095232035,0.0002875598,0.0003018764,0.0000067316028,0.050910544],"genre_scores_gemma":[0.99863243,0.00032022543,0.000050340244,0.00016387661,0.000080669066,0.000026947206,0.000005404102,0.0000066090693,0.0007135119],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9991704,0.000029420251,0.00039659473,0.00017554803,0.000062816194,0.00016516869],"domain_scores_gemma":[0.9989583,0.0003945945,0.0004000354,0.00013922843,0.00005587485,0.000051994914],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007062915,0.00009670116,0.00022953685,0.000068151414,0.00007626766,0.0000829619,0.00029969655,0.00004290563,0.0000107229225],"category_scores_gemma":[0.00063873024,0.00006906555,0.000053881777,0.00008320002,0.0005507156,0.00031401357,0.0001522585,0.00009835869,0.000008162373],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000100055826,0.000039165716,0.06854233,0.000014982669,0.00007721472,4.7671836e-7,0.00036929804,0.000003685596,0.000001985829,0.9243599,0.0012145139,0.005276395],"study_design_scores_gemma":[0.007731226,0.00024335491,0.3393533,0.000059647104,0.0000097146885,0.000023172843,0.0004665135,0.018639179,0.00016343144,0.45705038,0.17597014,0.00028992898],"about_ca_topic_score_codex":0.0002343945,"about_ca_topic_score_gemma":0.00005629057,"teacher_disagreement_score":0.4673095,"about_ca_system_score_codex":0.000056413854,"about_ca_system_score_gemma":0.000022402306,"threshold_uncertainty_score":0.28164113},"labels":[],"label_agreement":null},{"id":"W1996844034","doi":"10.1007/s10797-012-9224-1","title":"Capital income taxation and risk taking under prospect theory","year":2012,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Thompson Rivers University","funders":"","keywords":"Economics; Capital (architecture); Public finance; Offset (computer science); Capital income; Public economics; Monetary economics; Prospect theory; International taxation; Microeconomics; Macroeconomics; Tax reform","score_opus":0.012248412754141298,"score_gpt":0.22691031550906496,"score_spread":0.21466190275492367,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1996844034","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":[0.9930787,0.0005830963,0.0005522613,0.00038763115,0.00051360915,0.000110918256,0.000011216507,0.00004191884,0.0047206166],"genre_scores_gemma":[0.99704003,0.00015383972,0.0003096659,0.0004057792,0.0011135957,0.000019128678,0.000049609553,0.000014122804,0.00089421775],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9990373,0.000016191942,0.00022168945,0.00022810942,0.00026230782,0.00023439013],"domain_scores_gemma":[0.9988588,0.000056399876,0.00076735957,0.00011680184,0.00018600737,0.000014597033],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005546927,0.00014160764,0.00013162862,0.00023650531,0.0002122603,0.00036705026,0.00014390865,0.000053264903,0.0003262962],"category_scores_gemma":[0.0005349593,0.00012804134,0.000043178927,0.00024145331,0.000078075354,0.002477136,0.00016790481,0.0001156407,0.00007068991],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000010661593,0.000026334668,0.6589964,0.000010073717,0.000011352938,6.1543614e-7,0.000050045113,0.0000042272554,0.000018463435,0.33815488,0.00016137578,0.0025555994],"study_design_scores_gemma":[0.00026720573,0.000004672896,0.95382386,0.000029734556,0.000027443462,0.0000030902208,0.000069921836,0.0017320592,0.000007731372,0.019430492,0.024439992,0.00016378544],"about_ca_topic_score_codex":0.00069968903,"about_ca_topic_score_gemma":0.00019310284,"teacher_disagreement_score":0.3187244,"about_ca_system_score_codex":0.000034659934,"about_ca_system_score_gemma":0.000010689786,"threshold_uncertainty_score":0.52213746},"labels":[],"label_agreement":null},{"id":"W2011246136","doi":"10.1007/s10797-013-9278-8","title":"A reexamination of state fiscal health and amnesty enactment","year":2013,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":24,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Algoma University","funders":"","keywords":"Amnesty; Revenue; Yield (engineering); Public finance; Economics; State (computer science); Tax revenue; Monetary economics; Panel data; Econometrics; Political science; Macroeconomics; Accounting; Law; Mathematics","score_opus":0.029763681917910532,"score_gpt":0.22464511810011986,"score_spread":0.19488143618220932,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2011246136","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":[0.9607017,0.001026749,0.00049604196,0.014696608,0.0002578414,0.0001706872,0.00020186853,0.00001156691,0.022436947],"genre_scores_gemma":[0.9969003,0.00052170537,0.0003869518,0.00070259534,0.000062590065,0.000030903255,0.000023133536,0.0000070752344,0.0013647336],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99913836,0.000009288501,0.00041847138,0.00023340562,0.000029836356,0.00017065284],"domain_scores_gemma":[0.99943596,0.000039396797,0.00031623564,0.00010133404,0.000031135078,0.00007595708],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00022080999,0.00008699863,0.00019672648,0.00014102887,0.000048221704,0.00007256569,0.00011394708,0.00003775056,0.00009061397],"category_scores_gemma":[0.00009706599,0.00009410824,0.000027532333,0.000060873368,0.00008177966,0.0004750304,0.000059991846,0.000068829206,0.00005289449],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000010647596,0.00010097337,0.14525245,0.000054213582,0.00003339423,4.901268e-7,0.0006784665,0.0000057318575,0.000009484666,0.80377406,0.006819427,0.043260653],"study_design_scores_gemma":[0.0007412891,0.00016697611,0.60677034,0.000027078053,7.0581393e-7,0.00001087639,0.00007348359,0.007201949,0.000027659078,0.2824138,0.10236678,0.00019906399],"about_ca_topic_score_codex":0.000940456,"about_ca_topic_score_gemma":0.00003675627,"teacher_disagreement_score":0.5213603,"about_ca_system_score_codex":0.000053104126,"about_ca_system_score_gemma":0.000017266357,"threshold_uncertainty_score":0.38376227},"labels":[],"label_agreement":null},{"id":"W2016051072","doi":"10.1007/s10797-014-9325-0","title":"Wealth transfer taxation: an empirical investigation","year":2014,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":13,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Carleton University","funders":"","keywords":"Economics; Public finance; Equity (law); Population; National wealth; Tax revenue; Public economics; Double taxation; Ricardian equivalence; Macroeconomics; Fiscal policy; Finance; Political science","score_opus":0.0527172387158669,"score_gpt":0.25580358856448915,"score_spread":0.20308634984862226,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2016051072","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":[0.8969789,0.00012714058,0.010183537,0.020534888,0.0006962527,0.00008926645,0.0001322166,0.000042401436,0.071215376],"genre_scores_gemma":[0.99463737,0.000051708088,0.0006370945,0.0031694046,0.0005781699,0.000023403043,0.000071732255,0.000012650675,0.0008184381],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99896055,0.00002196016,0.00041018214,0.00036208757,0.00003878148,0.00020643842],"domain_scores_gemma":[0.9994678,0.00004460446,0.00017670431,0.00016814399,0.000034807203,0.00010793524],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00044605942,0.000114479226,0.000184521,0.00015764263,0.00010605444,0.00014130944,0.0002244259,0.000094696545,0.00016920759],"category_scores_gemma":[0.00020727061,0.0001311057,0.000044231096,0.00010446549,0.00009569411,0.00076725555,0.000025544026,0.00012465596,0.00019848408],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000066446532,0.00003288716,0.17284667,0.0000066906364,0.000010490958,2.4897e-7,0.00025962,0.000011377591,0.0000048658826,0.8214722,0.0022045453,0.0031437152],"study_design_scores_gemma":[0.00045286116,0.00007374875,0.3361505,0.0000066198127,0.000001055695,0.0000071009563,0.000015184923,0.017709801,0.000028235516,0.3276721,0.31769705,0.00018572166],"about_ca_topic_score_codex":0.0001922145,"about_ca_topic_score_gemma":0.000083315346,"teacher_disagreement_score":0.49380013,"about_ca_system_score_codex":0.00005133557,"about_ca_system_score_gemma":0.000020169573,"threshold_uncertainty_score":0.5346335},"labels":[],"label_agreement":null},{"id":"W2029737969","doi":"10.1007/s10797-013-9291-y","title":"Introduction to the special issue on public finance, public debt and global recovery","year":2013,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policies and Political Economy","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto; University of Calgary","funders":"","keywords":"Public finance; Debt; Economics; Finance; Macroeconomics","score_opus":0.016062884243106385,"score_gpt":0.21416029928789765,"score_spread":0.19809741504479125,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2029737969","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":[0.1826987,0.00047958773,0.00040867887,0.59165376,0.003562612,0.00035773657,0.00052879157,0.000033002707,0.22027712],"genre_scores_gemma":[0.9552424,0.0007889558,0.00038016943,0.011480683,0.016114116,0.00016238821,0.000051394334,0.000020766416,0.015759153],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983068,0.00002100813,0.0005034362,0.0005693683,0.000083760795,0.000515641],"domain_scores_gemma":[0.999108,0.00008317039,0.00020032644,0.00032585126,0.00012032039,0.00016231934],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00030607826,0.00020908315,0.00027749044,0.0001836863,0.0002246814,0.00089360075,0.00042931316,0.00011774802,0.0023205292],"category_scores_gemma":[0.00058022095,0.00018869023,0.00007676934,0.00031356304,0.00016892244,0.0009802899,0.00018384105,0.00020158016,0.0023734076],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000070708875,0.000042976015,0.0036838285,0.0000035722403,0.000019766363,4.1365283e-7,0.000030585645,0.0000086624705,1.8096743e-7,0.64018965,0.3175898,0.038423494],"study_design_scores_gemma":[0.00024599713,0.00010170271,0.055271707,0.0000055265887,0.0000010991182,0.000013805484,0.000025716243,0.0006336095,0.0000018021691,0.07705347,0.86644757,0.00019801417],"about_ca_topic_score_codex":0.00082805246,"about_ca_topic_score_gemma":0.00022198696,"teacher_disagreement_score":0.77254367,"about_ca_system_score_codex":0.00017300608,"about_ca_system_score_gemma":0.000037324644,"threshold_uncertainty_score":0.9985915},"labels":[],"label_agreement":null},{"id":"W2032105766","doi":"10.1007/s10797-012-9260-x","title":"Pro-poor indirect tax reforms, with an application to Mexico","year":2013,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Income, Poverty, and Inequality","field":"Social Sciences","cited_by":12,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Ottawa; Université Laval","funders":"International Development Research Centre","keywords":"Economics; Stochastic dominance; Poverty; Public finance; Public economics; Tax revenue; Tax reform; Revenue; Identification (biology); Macroeconomics; Econometrics; Economic growth; Finance","score_opus":0.025338515733067838,"score_gpt":0.2976989951646454,"score_spread":0.27236047943157754,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2032105766","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":[0.8477244,0.00003674887,0.0028339552,0.029111657,0.0003378433,0.00061238627,0.000056516776,0.000078260055,0.11920823],"genre_scores_gemma":[0.9899931,0.00004805563,0.0012980679,0.0017474389,0.00030004277,0.00022708526,0.000029186589,0.000006865637,0.006350159],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9989584,0.000051529318,0.0001573391,0.0002454097,0.00036978477,0.00021754853],"domain_scores_gemma":[0.99930495,0.000030223502,0.00010385888,0.00013681588,0.00031864032,0.00010551772],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00041639278,0.00008567305,0.00010043675,0.00007310255,0.00024810265,0.00022679992,0.0003288015,0.00006327833,0.00016706932],"category_scores_gemma":[0.00014604899,0.0000659343,0.000018019482,0.00020642708,0.0001063279,0.0010468508,0.00003890813,0.00008357198,0.00009762105],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006424668,0.00028223015,0.13293031,0.000014007639,0.000037370875,0.0000015396081,0.005583293,0.000008597592,0.00014055114,0.6599319,0.022426505,0.17857943],"study_design_scores_gemma":[0.00020697607,0.00011188651,0.12727915,0.000014558487,0.0000017804372,0.000001782984,0.00052553014,0.00036641926,0.00014480836,0.0063055507,0.86487186,0.00016970177],"about_ca_topic_score_codex":0.013013503,"about_ca_topic_score_gemma":0.007336936,"teacher_disagreement_score":0.8424454,"about_ca_system_score_codex":0.000104586325,"about_ca_system_score_gemma":0.00011236688,"threshold_uncertainty_score":0.99355894},"labels":[],"label_agreement":null},{"id":"W2040165942","doi":"10.1007/s10797-014-9331-2","title":"Optimal redistributive pensions and the cost of self-control","year":2014,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"Université Laval","keywords":"Temptation; Economics; Redistribution (election); Public finance; Pension; Welfare; Control (management); Microeconomics; Public economics; Monetary economics; Macroeconomics; Finance; Market economy","score_opus":0.00710414497602086,"score_gpt":0.20647416712565766,"score_spread":0.1993700221496368,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2040165942","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":[0.9806288,0.00018866816,0.001768466,0.0075448593,0.0003607921,0.00027429874,0.000046095374,0.000035821602,0.009152183],"genre_scores_gemma":[0.99797857,0.000062324725,0.0002721676,0.0008979778,0.00039895417,0.00002228594,0.000045942725,0.0000065980785,0.00031515217],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9991458,0.000019049136,0.0002486736,0.00020387709,0.00023794123,0.00014464905],"domain_scores_gemma":[0.99899757,0.00016010026,0.00027159473,0.00013639448,0.0004255774,0.000008786907],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000515724,0.00010963577,0.00019245855,0.00010989025,0.00015897705,0.00017915905,0.00020884041,0.000038305607,0.000082852144],"category_scores_gemma":[0.0006423766,0.00007851247,0.000059985065,0.00020368543,0.00018634133,0.0005826806,0.0001385263,0.000087353335,0.000016355085],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001241512,0.00006028055,0.21427111,0.00002061265,0.000036153066,0.0000016076235,0.000053717216,0.00004962802,0.000026603975,0.7770598,0.0051173875,0.003178964],"study_design_scores_gemma":[0.002879465,0.000013857386,0.36823553,0.00005061814,0.0000805568,0.0000042739666,0.00004433055,0.121503636,0.000013950391,0.005056189,0.5019337,0.00018387605],"about_ca_topic_score_codex":0.00037959093,"about_ca_topic_score_gemma":0.000074514166,"teacher_disagreement_score":0.7720036,"about_ca_system_score_codex":0.000012050622,"about_ca_system_score_gemma":0.000014137113,"threshold_uncertainty_score":0.3201646},"labels":[],"label_agreement":null},{"id":"W2044715144","doi":"10.1007/s10797-006-6038-z","title":"Policy-induced internal migration: An empirical investigation of the Canadian case","year":2006,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Regional Economics and Spatial Analysis","field":"Economics, Econometrics and Finance","cited_by":60,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Carleton University; University of Ottawa","funders":"","keywords":"Unemployment; Public finance; Internal migration; Economics; Closing (real estate); Demographic economics; Politics; Public policy; Economic geography; Geography; Political science; Macroeconomics; Economic growth; Developing country","score_opus":0.042021670924011996,"score_gpt":0.24385163753697048,"score_spread":0.2018299666129585,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2044715144","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":[0.9513569,0.00007586309,0.00019191652,0.03877425,0.0002676392,0.00006196085,0.00018592621,0.0000051153506,0.009080414],"genre_scores_gemma":[0.9976809,0.000028504268,0.00020073714,0.00073016045,0.0003008134,0.000010902969,0.00003830332,0.000007531816,0.0010021371],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99909157,0.000016721455,0.0004461743,0.00024574093,0.000050268278,0.00014952863],"domain_scores_gemma":[0.99929774,0.000022407557,0.00031700617,0.0001826581,0.00010143569,0.00007873977],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000224748,0.00009547268,0.00016151587,0.00029212507,0.00016395324,0.00015031568,0.00026015687,0.00007899025,0.000062423205],"category_scores_gemma":[0.00007271368,0.00008865371,0.00008500102,0.00022987174,0.00010378709,0.0003387026,0.000040289524,0.00010053312,0.000012974086],"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":[0.0000027353092,0.00001771272,0.43018723,0.000002010958,0.00002090342,0.0000080281525,0.0000897135,0.00009201785,0.000015627129,0.56829536,0.00077240536,0.000496237],"study_design_scores_gemma":[0.00038302693,0.000047436195,0.67105556,0.000012953734,0.000004778602,0.00023055555,0.000037544974,0.039637204,0.00015258856,0.20971526,0.078476585,0.00024651538],"about_ca_topic_score_codex":0.6377693,"about_ca_topic_score_gemma":0.7430657,"teacher_disagreement_score":0.3585801,"about_ca_system_score_codex":0.0001571791,"about_ca_system_score_gemma":0.00018473332,"threshold_uncertainty_score":0.36464283},"labels":[],"label_agreement":null},{"id":"W2096123140","doi":"10.1007/s10797-010-9154-8","title":"Entrepreneurship and asymmetric information in input markets","year":2010,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"","keywords":"Adverse selection; Credit rationing; Information asymmetry; Subsidy; Rationing; Private information retrieval; Economics; Quality (philosophy); Microeconomics; Entrepreneurship; Private sector; Labour economics; Business; Industrial organization; Monetary economics; Market economy; Finance; Economic growth","score_opus":0.009671944607015846,"score_gpt":0.1972452912087926,"score_spread":0.18757334660177677,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2096123140","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":[0.97583735,0.000056926423,0.000116850795,0.0047524935,0.0006713101,0.000081243044,0.000012584461,0.000020722666,0.018450499],"genre_scores_gemma":[0.99766654,0.0001360043,0.000094590956,0.0013784921,0.00027834123,0.000015801188,0.000022651684,0.0000044725334,0.0004031051],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99935246,0.0000029752293,0.00018477926,0.00015393773,0.00016179304,0.00014407426],"domain_scores_gemma":[0.99955714,0.000035203117,0.00018959412,0.000096356765,0.00011396469,0.000007729733],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00021232985,0.000092697286,0.0000845066,0.00031092297,0.00004626321,0.0003354323,0.00015824563,0.000054619286,0.000057284087],"category_scores_gemma":[0.00036674322,0.00009178907,0.000015428552,0.0003780652,0.00004269072,0.00316882,0.000094096686,0.00016209822,0.000052740605],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000023964889,0.000026945934,0.7864975,0.000021095197,0.0000031023312,0.0000046800224,0.000015848798,0.0000032255061,0.00002357303,0.08770179,0.0030683638,0.122609936],"study_design_scores_gemma":[0.00032455506,0.0000019022343,0.6156737,0.00001214451,0.0000010034977,0.0000039547613,0.0000050457456,0.0015313529,0.0000054423367,0.0022862395,0.380082,0.000072596806],"about_ca_topic_score_codex":0.00044599778,"about_ca_topic_score_gemma":0.0004766479,"teacher_disagreement_score":0.37701365,"about_ca_system_score_codex":0.000009586638,"about_ca_system_score_gemma":0.000017607419,"threshold_uncertainty_score":0.37430498},"labels":[],"label_agreement":null},{"id":"W2102144769","doi":"10.1007/s10797-006-4938-6","title":"The Property Tax as a Tax on Value: Deadweight Loss","year":2002,"lang":"en","type":"article","venue":"International Tax and Public Finance","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":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Value-added tax; Ad valorem tax; Indirect tax; Tax credit; Tax reform; Tax rate; Economics; Property tax; Direct tax; Double taxation; Monetary economics; Microeconomics; Public economics","score_opus":0.030863694181230285,"score_gpt":0.20868225591829162,"score_spread":0.17781856173706134,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2102144769","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":[0.23032883,0.001215481,0.00046199266,0.038451098,0.0021188422,0.00022436968,0.00020905794,0.000047499874,0.72694284],"genre_scores_gemma":[0.93051225,0.00476176,0.0001505017,0.0010952348,0.00032879403,0.000044386874,0.0000095247815,0.00002218664,0.06307537],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.998756,0.000016009037,0.00042787255,0.000408338,0.00006334704,0.00032842095],"domain_scores_gemma":[0.9991954,0.00011696173,0.00027668008,0.00029118173,0.000052066225,0.00006771383],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00042727852,0.00016618181,0.00020229732,0.00011919107,0.00031477655,0.00043659317,0.00047132614,0.00009227957,0.00068732165],"category_scores_gemma":[0.0003221312,0.00012530929,0.0000843917,0.00012355372,0.00014289781,0.00036676606,0.000091028334,0.00019574819,0.0015051585],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000040256222,0.00014268354,0.01994059,0.000007730669,0.00006534248,0.000012250942,0.00017759361,0.000071361916,0.0000012206683,0.85380673,0.057123262,0.068610966],"study_design_scores_gemma":[0.00038842217,0.000057853442,0.0031852447,0.000014549207,0.000001283956,0.00002069251,0.00001199809,0.017517475,0.000009980599,0.030412326,0.9481811,0.00019906918],"about_ca_topic_score_codex":0.00044807082,"about_ca_topic_score_gemma":0.00012633622,"teacher_disagreement_score":0.89105785,"about_ca_system_score_codex":0.000112704896,"about_ca_system_score_gemma":0.000017729753,"threshold_uncertainty_score":0.9992723},"labels":[],"label_agreement":null},{"id":"W2118779999","doi":"10.1023/a:1024694322469","title":"A New Approach to Group Structure, Burden Sharing, and the Equilibrium Provision of Public Goods","year":2003,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Economic theories and models","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Economics; Public finance; Public good; Mathematical economics; Outcome (game theory); Microeconomics; Group (periodic table); Yield (engineering); Nash equilibrium; Set (abstract data type); Zero (linguistics); Free riding; Econometrics; Computer science; Macroeconomics","score_opus":0.034097379485250205,"score_gpt":0.22407640734936787,"score_spread":0.18997902786411766,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2118779999","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":[0.7590668,0.0035309917,0.046903852,0.006772298,0.0009280519,0.00056547497,0.00030430456,0.00002547668,0.18190274],"genre_scores_gemma":[0.9904836,0.00020052512,0.0037493056,0.00019126596,0.00011869143,0.000019467807,0.000014861781,0.00001296102,0.00520931],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9989192,0.000015348372,0.00041099516,0.00040729376,0.00004203615,0.00020516236],"domain_scores_gemma":[0.9993252,0.000044530498,0.00025558833,0.00025564374,0.00003638182,0.000082668805],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00063092884,0.00012308439,0.0002610251,0.00013553594,0.00005828,0.00022945086,0.0003729933,0.00006592289,0.0001576053],"category_scores_gemma":[0.00026746228,0.00010610671,0.00005111247,0.00012210464,0.00010504557,0.00041203684,0.00017398741,0.00010129711,0.000009264587],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00001855003,0.000015991394,0.0060882466,0.00000993934,0.00003158492,1.2050901e-7,0.0003060275,0.000040099178,0.000006389169,0.98930985,0.00074278,0.0034304163],"study_design_scores_gemma":[0.0016619113,0.000043143424,0.0034977265,0.000011938359,0.0000030578774,0.000019567258,0.00010308741,0.008779568,0.000019748588,0.5415425,0.4441053,0.00021248766],"about_ca_topic_score_codex":0.0004802676,"about_ca_topic_score_gemma":0.000026967713,"teacher_disagreement_score":0.44776738,"about_ca_system_score_codex":0.000032064912,"about_ca_system_score_gemma":0.00002808897,"threshold_uncertainty_score":0.43269062},"labels":[],"label_agreement":null},{"id":"W2123696353","doi":"10.1023/b:itax.0000036694.48277.c1","title":"Agglomeration Effects and the Competition for Firms","year":2004,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":35,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal; McMaster University; Queen's University","funders":"McMaster University","keywords":"Economies of agglomeration; Unitary state; Economics; Economies of scale; Competition (biology); Matching (statistics); Public finance; State (computer science); Returns to scale; Unemployment; Government (linguistics); Scale (ratio); Replicate; Production (economics); Market economy; Microeconomics; Economic system; Macroeconomics","score_opus":0.009321312277278216,"score_gpt":0.2614991034729319,"score_spread":0.2521777911956537,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2123696353","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":[0.71316797,0.0010342463,0.13034819,0.13442649,0.0016367516,0.0011127477,0.000046038134,0.00005725488,0.018170325],"genre_scores_gemma":[0.9962836,0.0015274549,0.00043678502,0.0007941906,0.00015423786,0.000058667152,0.000017483706,0.0000025295408,0.0007250635],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9995069,0.000024235504,0.0000828121,0.00010575372,0.00018054112,0.000099745],"domain_scores_gemma":[0.9996905,0.00011964781,0.00006037949,0.000036110807,0.00007396546,0.000019438796],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00023822799,0.000043227068,0.00005395942,0.000016847234,0.00029470684,0.00014897746,0.000072996794,0.000033743418,0.000009131535],"category_scores_gemma":[0.00029080265,0.000032440097,0.000018855293,0.00006403739,0.00019251474,0.00032544343,0.000014054776,0.000029482004,0.0000026428538],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000023674525,0.000015515798,0.0009789296,0.000005196845,0.0000045841884,1.8193528e-7,0.0006821286,0.000022002545,0.000008337727,0.9897429,0.00029718401,0.008219377],"study_design_scores_gemma":[0.0037030426,0.000052812633,0.023813745,0.000056264504,0.0000077474,0.0000017648615,0.00027648418,0.00088086934,0.00013886201,0.25392866,0.71701586,0.00012389576],"about_ca_topic_score_codex":0.00043229506,"about_ca_topic_score_gemma":0.0005606776,"teacher_disagreement_score":0.7358142,"about_ca_system_score_codex":0.000049827555,"about_ca_system_score_gemma":0.00003828001,"threshold_uncertainty_score":0.22666766},"labels":[],"label_agreement":null},{"id":"W2125754580","doi":"10.1007/s10797-011-9205-9","title":"The political economy of derived pension rights","year":2011,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Social Policy and Reform Studies","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Generosity; Pension; Poverty; Social security; Economics; Public finance; Labour economics; Politics; Pension system; Political science; Market economy; Economic growth; Macroeconomics; Law; Finance","score_opus":0.05079744188032645,"score_gpt":0.30641129181913945,"score_spread":0.255613849938813,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2125754580","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":[0.17869583,0.00011448164,0.000020434898,0.030381208,0.00045476863,0.000059386653,0.000006472571,0.000010524827,0.7902569],"genre_scores_gemma":[0.9981397,0.00014762042,0.00005765392,0.0003068876,0.00023769135,0.0000064577953,5.8492304e-7,0.0000013312616,0.0011021049],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99956274,0.00002929037,0.00009861697,0.00006662647,0.00008976705,0.00015293375],"domain_scores_gemma":[0.9996541,0.000098510754,0.00005604142,0.00004109737,0.000119255776,0.000030959083],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00013761708,0.000035551377,0.00005405055,0.00001897551,0.0004532672,0.00002463081,0.00015066053,0.00003416989,0.000017778157],"category_scores_gemma":[0.00013073461,0.000022148686,0.00002728702,0.00004112223,0.0005750467,0.00013495279,0.00003911175,0.00004136927,0.000004515575],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000004676567,0.000011976471,0.0019088627,6.444836e-7,0.00001168596,3.4930144e-7,0.0016137332,4.2111084e-9,0.0000022528836,0.9945986,0.0004617304,0.0013854642],"study_design_scores_gemma":[0.000093824434,0.000012569717,0.028345468,0.0000054263282,0.0000017237484,6.5444345e-7,0.0016453092,0.0000069061234,0.00014312871,0.782037,0.18766485,0.000043105036],"about_ca_topic_score_codex":0.0038022231,"about_ca_topic_score_gemma":0.002031318,"teacher_disagreement_score":0.8194438,"about_ca_system_score_codex":0.000017376517,"about_ca_system_score_gemma":0.000047580666,"threshold_uncertainty_score":0.57478493},"labels":[],"label_agreement":null},{"id":"W2133553729","doi":"10.1007/s10797-012-9210-7","title":"The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments","year":2012,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":49,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"MacEwan University; University of Alberta","funders":"","keywords":"Economics; Value-added tax; Tax reform; Indirect tax; State income tax; Ad valorem tax; Tax rate; Tax revenue; Corporate tax; Labour economics; Monetary economics; Public economics; Public finance; Income tax; Direct tax; Tax avoidance; Macroeconomics","score_opus":0.02910729726008,"score_gpt":0.21976098602968064,"score_spread":0.19065368876960065,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2133553729","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":[0.9378897,0.002175179,0.0001434517,0.028899956,0.0015271719,0.0007342876,0.0030295672,0.00000527356,0.025595412],"genre_scores_gemma":[0.99651116,0.000431534,0.000028957362,0.00067741337,0.00030302038,0.00015915159,0.000016702,0.000009854453,0.0018622269],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9991499,0.000026219248,0.00029062878,0.00017106623,0.000045111232,0.0003170312],"domain_scores_gemma":[0.9987945,0.0005631192,0.00037603124,0.00014216338,0.000042399726,0.00008181842],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008777437,0.00011198994,0.00021567628,0.000107709806,0.00018136903,0.00008940388,0.00026036572,0.00005805382,0.000012583334],"category_scores_gemma":[0.00093259447,0.00008431407,0.00005368907,0.00006928343,0.00025609386,0.00022945553,0.000055524277,0.00008134171,0.000005115181],"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":[0.000078555655,0.000040139344,0.051474813,0.00004448748,0.000060563485,1.7172415e-7,0.00012021767,7.935271e-7,0.000004445095,0.9353173,0.0042238566,0.008634662],"study_design_scores_gemma":[0.0021350372,0.00016745785,0.24516755,0.00003586457,0.000007137693,0.0000039662677,0.00005869771,0.0013733369,0.00021605585,0.027490992,0.7231574,0.00018647271],"about_ca_topic_score_codex":0.010279444,"about_ca_topic_score_gemma":0.02122654,"teacher_disagreement_score":0.9078263,"about_ca_system_score_codex":0.000099249104,"about_ca_system_score_gemma":0.000046082405,"threshold_uncertainty_score":0.9966335},"labels":[],"label_agreement":null},{"id":"W2138493199","doi":"10.1007/s10797-006-9000-1","title":"Optimal nonlinear taxes for families","year":2006,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":36,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Mount Allison University","funders":"","keywords":"Economics; Public finance; Microeconomics; Schedule; Sign (mathematics); Pareto principle; Optimal tax; Econometrics; Mathematical economics; Public economics; Macroeconomics; Mathematics","score_opus":0.02509588825123055,"score_gpt":0.22189076297285848,"score_spread":0.19679487472162793,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2138493199","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":[0.8318936,0.0012050564,0.008142252,0.011005317,0.0012281362,0.00021700581,0.0032501603,0.00004702286,0.14301142],"genre_scores_gemma":[0.98521125,0.00010205359,0.006419217,0.000461962,0.0008554355,0.000059744805,0.000101780766,0.000014779901,0.0067737997],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990934,0.0000026243497,0.00036273472,0.00029151657,0.000021812468,0.00022791744],"domain_scores_gemma":[0.9995964,0.000054026088,0.00017452466,0.00011051878,0.000035133893,0.000029396007],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00016579678,0.000109493216,0.0001882243,0.00014778749,0.00009173623,0.00012980499,0.00020560606,0.00006973241,0.00006461279],"category_scores_gemma":[0.00008540621,0.00012653526,0.000075533324,0.00006253261,0.00008018179,0.00036155732,0.000046057936,0.000065707514,0.00009931195],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011891077,0.000051805797,0.021345759,0.000009447404,0.000018859635,6.092746e-7,0.000029496361,0.0000760292,0.0000055821815,0.95991415,0.017262492,0.0012738644],"study_design_scores_gemma":[0.0005243731,0.00003325788,0.021509107,0.0000050805925,0.000001056297,0.0000050797576,0.00001952433,0.01508745,0.00005671335,0.15696335,0.8056245,0.00017055],"about_ca_topic_score_codex":0.00051627617,"about_ca_topic_score_gemma":0.00008213356,"teacher_disagreement_score":0.8029508,"about_ca_system_score_codex":0.000036291105,"about_ca_system_score_gemma":0.000012260431,"threshold_uncertainty_score":0.5159958},"labels":[],"label_agreement":null},{"id":"W2749976532","doi":"10.1007/s10797-020-09619-0","title":"Frictions and taxpayer responses: evidence from bunching at personal tax thresholds","year":2020,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Gender, Labor, and Family Dynamics","field":"Social Sciences","cited_by":27,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"Economic and Social Research Council; European Research Council; Nuffield Foundation","keywords":"Taxpayer; Economics; Public finance; Labour economics; Wage; Social security; Work (physics); Tax rate; Exploit; Schedule; Quarter (Canadian coin); Income tax; Demographic economics; Monetary economics; Public economics; Macroeconomics","score_opus":0.0593976641299807,"score_gpt":0.3010693644895882,"score_spread":0.2416717003596075,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2749976532","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":[0.95293945,0.0015253712,0.0017914929,0.03710865,0.00055312697,0.00009433384,0.00029339895,0.00004195884,0.0056522097],"genre_scores_gemma":[0.9899009,0.0026822845,0.0008874895,0.001338178,0.00050872075,0.000015184146,0.000016167969,0.000007772071,0.0046433234],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987913,0.000088918605,0.00016263136,0.00034603142,0.0003982145,0.0002129526],"domain_scores_gemma":[0.9992172,0.00032322077,0.00009514607,0.00007609206,0.00015150823,0.00013682788],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00026905592,0.000108354165,0.00011227893,0.00005047883,0.0006319051,0.00025473261,0.00025521923,0.000089113506,0.00020894912],"category_scores_gemma":[0.00088792003,0.00010867734,0.00003930563,0.00018306683,0.00021519809,0.00063217484,0.00013789766,0.00015911866,0.000021493246],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00009880949,0.000044814988,0.866023,0.000009063758,0.00006223619,0.000019484869,0.0473737,0.0000192264,0.00064116623,0.06646303,0.014661349,0.0045841155],"study_design_scores_gemma":[0.00039826718,0.000054962435,0.5178939,0.00006473948,0.000012774511,0.0000064798246,0.008038864,0.007339124,0.000008145234,0.0031962825,0.4627004,0.00028605547],"about_ca_topic_score_codex":0.003252749,"about_ca_topic_score_gemma":0.00278988,"teacher_disagreement_score":0.44803905,"about_ca_system_score_codex":0.00008619016,"about_ca_system_score_gemma":0.0001577155,"threshold_uncertainty_score":0.49172056},"labels":[],"label_agreement":null},{"id":"W2753935317","doi":"10.1007/s10797-018-9487-2","title":"Are global taxes feasible?","year":2018,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Public finance; Sovereignty; Government (linguistics); Fiscal policy; Public economics; Economic policy; International economics; Macroeconomics; Political science; Politics; Law","score_opus":0.030656761311733307,"score_gpt":0.24787511555555025,"score_spread":0.21721835424381694,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2753935317","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":[0.8452731,0.00011422207,0.0010191557,0.017278679,0.0015005907,0.00008678385,0.00004963645,0.000093445575,0.13458441],"genre_scores_gemma":[0.9895003,0.000019329631,0.00017392689,0.0044761975,0.0018772361,0.000009838228,0.000014994852,0.0000056356935,0.003922587],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9993314,0.000003158804,0.00013297248,0.00020518566,0.0001816777,0.00014560296],"domain_scores_gemma":[0.99919343,0.000008423452,0.00034009054,0.00009990265,0.0003489732,0.0000091788115],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000095329575,0.00009399377,0.00007919614,0.00007279123,0.00013382737,0.00042482393,0.00021822545,0.00003382145,0.00045958368],"category_scores_gemma":[0.00019652967,0.00008821944,0.000026255508,0.00028409835,0.00010439809,0.0010231418,0.00011216433,0.000048436115,0.0004786253],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000022504259,0.000051556275,0.38102826,0.000014192738,0.0000122795645,0.000007501895,0.000005993207,0.0000018298099,0.000033301876,0.50536597,0.08994659,0.02351002],"study_design_scores_gemma":[0.00021914365,0.0000031776237,0.2876318,0.000020835194,0.0000018148654,0.0000035193787,0.000026017744,0.0011997878,0.000010247057,0.012624141,0.69816476,0.00009474268],"about_ca_topic_score_codex":0.00022774207,"about_ca_topic_score_gemma":0.0008553271,"teacher_disagreement_score":0.6082182,"about_ca_system_score_codex":0.000022208911,"about_ca_system_score_gemma":0.000015102285,"threshold_uncertainty_score":0.61519194},"labels":[],"label_agreement":null},{"id":"W3043627346","doi":"10.1007/s10797-020-09617-2","title":"Poverty among the elderly: the role of public pension systems","year":2020,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Global Health Care Issues","field":"Health Professions","cited_by":20,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Center for Interuniversity Research and Analysis on Organizations; Université du Québec à Montréal","funders":"","keywords":"Endogeneity; Economics; Poverty; Pension; Public finance; Demographic economics; Per capita; Robustness (evolution); Econometrics; Economic growth; Population; Macroeconomics; Environmental health; Medicine","score_opus":0.05582994489806345,"score_gpt":0.3564036108222837,"score_spread":0.3005736659242203,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3043627346","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":[0.806017,0.0036545903,0.0001461873,0.15434413,0.0017549194,0.0007262234,0.00014590235,0.000047806305,0.033163253],"genre_scores_gemma":[0.9946386,0.00030930393,0.00002587489,0.0032811572,0.00043918297,0.00007195065,0.000018907731,0.000009973379,0.0012050315],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980841,0.00042344918,0.00050366344,0.00022132328,0.00046572316,0.00030169328],"domain_scores_gemma":[0.9980956,0.00055661745,0.00041652413,0.0002530107,0.0005852885,0.00009300484],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008278021,0.00010784136,0.00018220794,0.00003270271,0.00042703707,0.000054148088,0.0005611064,0.00010328162,0.00016360715],"category_scores_gemma":[0.0011032199,0.00005880414,0.00004688079,0.0002147963,0.00012625729,0.000264507,0.00022666337,0.0004149697,0.00011155675],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000045362576,0.000044577682,0.34064,0.000121618075,0.00005059969,0.0000034776313,0.0030761147,0.000019558178,0.00006409819,0.41052115,0.23095314,0.014460302],"study_design_scores_gemma":[0.00022414308,0.00006171755,0.12794739,0.000082236125,0.0000032655255,0.0000026016562,0.003001872,0.004084681,0.0000058553283,0.000923927,0.8636008,0.00006151717],"about_ca_topic_score_codex":0.0019452943,"about_ca_topic_score_gemma":0.00039968878,"teacher_disagreement_score":0.63264763,"about_ca_system_score_codex":0.000057556717,"about_ca_system_score_gemma":0.00019519344,"threshold_uncertainty_score":0.32844672},"labels":[],"label_agreement":null},{"id":"W3120256977","doi":"10.1007/s10797-020-09642-1","title":"Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States","year":2021,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policies and Political Economy","field":"Economics, Econometrics and Finance","cited_by":14,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Carleton University","funders":"Shastri Indo-Canadian Institute","keywords":"Public finance; Public expenditure; Politics; Economics; Public economics; Government (linguistics); Public good; State (computer science); Competition (biology); Socioeconomic status; Public sector; Political science; Economy; Macroeconomics; Population; Sociology; Law; Microeconomics","score_opus":0.03555431952411999,"score_gpt":0.2509792352185613,"score_spread":0.2154249156944413,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3120256977","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":[0.6514895,0.009099207,0.017278336,0.3018049,0.0007377985,0.00057055964,0.00886249,0.000022021022,0.010135172],"genre_scores_gemma":[0.99485415,0.0006648152,0.0006102908,0.002903834,0.00013726205,0.000035988323,0.000076440265,0.000012336843,0.00070485065],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99887574,0.000025843772,0.0003942586,0.0002911033,0.000054864537,0.00035817508],"domain_scores_gemma":[0.9987807,0.00060828944,0.00017961631,0.00019444394,0.00012969784,0.0001072271],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00029047928,0.00013813139,0.00029150106,0.00008189455,0.00018192125,0.0003482941,0.00025648202,0.00009086866,0.00012010074],"category_scores_gemma":[0.00052193034,0.000099828845,0.00006623541,0.00010032739,0.00068066287,0.00029500882,0.00019581652,0.00015987773,0.0000019312863],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000011505765,0.000025155865,0.009263766,0.00003013838,0.00006139587,5.9120896e-7,0.00024723663,0.000022142549,0.0000015058948,0.98889196,0.00045879293,0.0009857843],"study_design_scores_gemma":[0.0013785664,0.000026580563,0.01939084,0.000012455386,0.000006023046,0.000033795008,0.0003834602,0.05891589,0.000025671417,0.5718013,0.34784877,0.0001766162],"about_ca_topic_score_codex":0.0001484987,"about_ca_topic_score_gemma":0.00012580852,"teacher_disagreement_score":0.41709065,"about_ca_system_score_codex":0.000032922024,"about_ca_system_score_gemma":0.00006761156,"threshold_uncertainty_score":0.40709022},"labels":[],"label_agreement":null},{"id":"W3121850524","doi":"10.1007/s10797-006-8879-x","title":"Poverty-decreasing indirect tax reforms: Evidence from Tunisia","year":2007,"lang":"en","type":"preprint","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université Laval","funders":"","keywords":"Poverty; Economics; Subsidy; Revenue; Public economics; Development economics; Economic growth","score_opus":0.07536463968038107,"score_gpt":0.26602517795390584,"score_spread":0.19066053827352478,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121850524","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":[0.7359779,0.01162194,0.0039532045,0.015026863,0.0055677146,0.0004058223,0.0048875757,0.0001245695,0.22243443],"genre_scores_gemma":[0.9869162,0.0030579849,0.0026579716,0.0024130417,0.0015023192,0.000050733273,0.00031625826,0.000050889645,0.0030346315],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9971055,0.000023956036,0.0011083026,0.0011161942,0.00011244002,0.0005336526],"domain_scores_gemma":[0.9978435,0.0002535351,0.0010437173,0.0006062834,0.0000878992,0.00016503241],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0009088097,0.00041855877,0.000738144,0.0005463091,0.00015270163,0.0005664324,0.001049268,0.0005284609,0.00044266036],"category_scores_gemma":[0.00085764774,0.00047624012,0.00020156987,0.00015722711,0.00015664841,0.0009202058,0.00085756247,0.00082553463,0.0003956057],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021429117,0.00026997278,0.28129855,0.00017920016,0.00074242486,0.00005840066,0.0013296733,0.00007041049,0.000018305585,0.6399694,0.04391423,0.03193513],"study_design_scores_gemma":[0.00046232686,0.00004100335,0.17170118,0.00045409665,0.000009453835,0.000016118913,0.00003185915,0.0040602437,0.00006547879,0.48789647,0.33450562,0.00075614586],"about_ca_topic_score_codex":0.007887728,"about_ca_topic_score_gemma":0.00035215286,"teacher_disagreement_score":0.2905914,"about_ca_system_score_codex":0.00045532375,"about_ca_system_score_gemma":0.000109824556,"threshold_uncertainty_score":0.9997689},"labels":[],"label_agreement":null},{"id":"W4289868961","doi":"10.1007/s10797-022-09746-w","title":"How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China","year":2022,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"COVID-19 Pandemic Impacts","field":"Economics, Econometrics and Finance","cited_by":10,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto; University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Payroll; Payroll tax; Economics; China; Shock (circulatory); Labour economics; Coronavirus disease 2019 (COVID-19); Monetary economics; Payment; Business; Public economics; Finance; Income tax; Accounting","score_opus":0.052824782713312625,"score_gpt":0.27905582401660917,"score_spread":0.22623104130329655,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4289868961","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":[0.7800874,0.0025494364,0.003916854,0.2074918,0.0012664476,0.00034123496,0.0030959332,0.00006913373,0.0011817295],"genre_scores_gemma":[0.96664613,0.00034977784,0.00041780935,0.0112749515,0.00019827398,0.00020042245,0.00006744341,0.000028483946,0.020816723],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979328,0.00011168952,0.0004766042,0.0008303443,0.0002254165,0.0004231391],"domain_scores_gemma":[0.99790084,0.0006804601,0.0005636861,0.0004698955,0.000071015646,0.00031412355],"candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012326132,0.00023995688,0.00036933593,0.00053285924,0.00036248454,0.0004184194,0.0008871305,0.000087169195,0.0022399358],"category_scores_gemma":[0.010215854,0.00029201666,0.00011027375,0.00056367053,0.00007135708,0.00076592836,0.0005424748,0.00035933428,0.0002780288],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.003460211,0.00039586404,0.61071014,0.00005532826,0.00027466952,0.00034438315,0.004868309,0.0030593004,0.0006994942,0.050991166,0.32124203,0.0038991075],"study_design_scores_gemma":[0.0007669911,0.0001344286,0.16913915,0.000024361823,0.0000027369229,0.000024877016,0.00013913454,0.0018253437,0.000028285462,0.012064534,0.81553787,0.00031230052],"about_ca_topic_score_codex":0.0050431215,"about_ca_topic_score_gemma":0.00026634755,"teacher_disagreement_score":0.49429584,"about_ca_system_score_codex":0.00083695684,"about_ca_system_score_gemma":0.0003315083,"threshold_uncertainty_score":0.9999532},"labels":[],"label_agreement":null},{"id":"W4387536769","doi":"10.1007/s10797-023-09801-0","title":"Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries","year":2023,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Intergenerational and Educational Inequality Studies","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Econometrics; Estimator; Earnings; Rank (graph theory); Rank correlation; Ordinary least squares; Statistics; Mathematics; Correlation; Variance (accounting); Economics","score_opus":0.076235050286776,"score_gpt":0.366778130705958,"score_spread":0.290543080419182,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387536769","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":[0.90381676,0.00019751285,0.0005190726,0.09003417,0.0010199564,0.000114682654,0.000098812605,0.000030384728,0.004168642],"genre_scores_gemma":[0.99365354,0.0012504307,0.0016779449,0.0007680767,0.0004403926,0.00003887586,0.00007426732,0.0000050327094,0.0020914376],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986803,0.000067717265,0.00040766675,0.00022082335,0.00041784355,0.00020566073],"domain_scores_gemma":[0.9987814,0.00044585537,0.00014138702,0.00006239242,0.00054118794,0.000027816644],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011241458,0.000092796676,0.0001490275,0.00018062501,0.00024827904,0.0000942065,0.00019573078,0.000052681215,0.00011736988],"category_scores_gemma":[0.0015211739,0.00009441325,0.00003779263,0.0003263402,0.00021299982,0.00046736648,0.000091398615,0.000076591525,0.000033541906],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014673387,0.000028716158,0.0962774,0.00002985765,0.000024427416,0.0000016222157,0.0039708586,0.00012739582,0.000060625,0.89410883,0.0041652494,0.0011903652],"study_design_scores_gemma":[0.00038105604,0.000026029435,0.4163785,0.00035209922,0.0000058173805,0.0000042313845,0.0040737647,0.005168759,0.0010147498,0.042990148,0.52919364,0.00041121643],"about_ca_topic_score_codex":0.0012102141,"about_ca_topic_score_gemma":0.0013552284,"teacher_disagreement_score":0.8511187,"about_ca_system_score_codex":0.0001402201,"about_ca_system_score_gemma":0.0003362759,"threshold_uncertainty_score":0.38500607},"labels":[],"label_agreement":null},{"id":"W4392505402","doi":"10.1007/s10797-023-09821-w","title":"How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19","year":2024,"lang":"en","type":"article","venue":"International Tax and Public Finance","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":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Revenue; Economics; Tax revenue; Coronavirus disease 2019 (COVID-19); Quarter (Canadian coin); Value-added tax; Monetary economics; Public finance; Pandemic; Demographic economics; Public economics; Macroeconomics; Geography; Finance; Medicine","score_opus":0.06941980913032181,"score_gpt":0.31718755147837435,"score_spread":0.24776774234805254,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4392505402","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":[0.6336411,0.034327794,0.0730217,0.22341007,0.009820552,0.0012188874,0.014113776,0.00020571802,0.010240368],"genre_scores_gemma":[0.9571769,0.0010410082,0.0006781052,0.00232843,0.0004419257,0.00028335885,0.000038544145,0.000016688791,0.037995044],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986386,0.000012113669,0.0003855826,0.0006183694,0.000085720436,0.0002596169],"domain_scores_gemma":[0.9990559,0.00027164439,0.0002430975,0.00024070375,0.00011615508,0.00007250513],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0005261806,0.00016804821,0.00024156351,0.00014951736,0.00021810635,0.0011349091,0.000333569,0.00008240605,0.00026984574],"category_scores_gemma":[0.0011854242,0.00015739174,0.000106889034,0.00019501451,0.00018750779,0.0010798221,0.00009779882,0.00013944825,0.00013900477],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000044774,0.00006545576,0.28006452,0.00031753758,0.000105582665,0.0000055332057,0.00031846183,0.000025668234,0.000016308017,0.6313411,0.08623889,0.0014561845],"study_design_scores_gemma":[0.00025448183,0.000020059477,0.066274695,0.00006254664,0.000002922289,0.000008051119,0.0000724395,0.0017542562,0.000014328751,0.14496292,0.7863799,0.00019339567],"about_ca_topic_score_codex":0.0003681519,"about_ca_topic_score_gemma":0.0001654044,"teacher_disagreement_score":0.700141,"about_ca_system_score_codex":0.00019921474,"about_ca_system_score_gemma":0.000074991935,"threshold_uncertainty_score":0.999902},"labels":[],"label_agreement":null},{"id":"W4407151867","doi":"10.1007/s10797-024-09874-5","title":"Charitable activities and ‘wellbeing’ in indigenous communities","year":2025,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Poverty, Education, and Child Welfare","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Ottawa","funders":"Social Sciences and Humanities Research Council","keywords":"Public finance; Indigenous; Public health; Public economics; Economics; Sociology; Economic growth; Socioeconomics; Ecology; Biology; Medicine; Nursing","score_opus":0.013281221190905471,"score_gpt":0.2758138819990704,"score_spread":0.26253266080816495,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4407151867","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":[0.8951822,0.0024399927,0.000026823845,0.012107188,0.00046769116,0.00007105287,0.000020738795,0.000015076877,0.08966925],"genre_scores_gemma":[0.97834504,0.0066427267,0.00005554566,0.00047320043,0.00006982339,0.000015642556,0.000011091944,0.0000021382918,0.014384796],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9995218,0.00004877176,0.00009029154,0.00008543437,0.00010787126,0.00014585853],"domain_scores_gemma":[0.9997277,0.0001050959,0.000035863875,0.00006151209,0.000049769522,0.000020049596],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002175223,0.000052163916,0.000069865135,0.00012376429,0.00041351543,0.00017923658,0.00018210617,0.00004531212,0.000044916498],"category_scores_gemma":[0.000052750387,0.00005583655,0.000010568995,0.00012871808,0.0001798774,0.0004411415,0.000035054,0.00009171637,9.684969e-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":[0.0000065579457,0.00008137833,0.4539954,0.000012881258,0.000014326972,7.666231e-7,0.044603825,0.0000011608607,0.0000029065916,0.4692584,0.0021314765,0.02989091],"study_design_scores_gemma":[0.00016690548,0.0000063625416,0.23708872,0.000050294308,0.000001294104,8.789098e-7,0.013159937,0.000029890234,0.000009740314,0.013958767,0.7354556,0.00007160569],"about_ca_topic_score_codex":0.024890559,"about_ca_topic_score_gemma":0.036215127,"teacher_disagreement_score":0.7333241,"about_ca_system_score_codex":0.000057792866,"about_ca_system_score_gemma":0.00023331089,"threshold_uncertainty_score":0.9816028},"labels":[],"label_agreement":null},{"id":"W4416097031","doi":"10.1007/s10797-025-09910-y","title":"Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks","year":2025,"lang":"en","type":"article","venue":"International Tax and Public Finance","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":false,"route_about_ca":true,"ca_institutions":"Statistics Canada","funders":"","keywords":"Taxable income; Corporate tax; Income tax; Statutory law; Public finance; Point (geometry); Tax reform; Elasticity (physics); Tax rate","score_opus":0.03589157967391304,"score_gpt":0.22995816245757544,"score_spread":0.1940665827836624,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4416097031","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":[0.9709735,0.0003380693,0.0027498584,0.008464765,0.0012931443,0.00017738236,0.00015428445,0.00004256151,0.01580646],"genre_scores_gemma":[0.9922659,0.00011112886,0.0003503951,0.0016121402,0.00025066716,0.000022083896,0.00007797333,0.000009266187,0.005300478],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99881953,0.000013838168,0.00036889053,0.00033290862,0.00023638271,0.0002284272],"domain_scores_gemma":[0.99796546,0.000098160664,0.0010693523,0.00020269291,0.0006367656,0.000027599675],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002605968,0.00016388879,0.00020838373,0.00041213672,0.00015241338,0.00034295162,0.0004347833,0.00008200883,0.00042008198],"category_scores_gemma":[0.0006457486,0.0001644625,0.000043716907,0.0007092792,0.00013985777,0.0013552452,0.00015579448,0.00016275226,0.0000904513],"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":[0.000060901388,0.00005316874,0.71993876,0.00007426457,0.000049927326,0.000018139817,0.00001886763,0.00020312482,0.0006583279,0.25042135,0.019250797,0.009252353],"study_design_scores_gemma":[0.00057419494,0.000009126236,0.70882946,0.0005081164,0.000019258285,0.000001181874,0.000036810954,0.018283343,0.0002899299,0.0466535,0.2245174,0.00027766047],"about_ca_topic_score_codex":0.12008156,"about_ca_topic_score_gemma":0.101097204,"teacher_disagreement_score":0.20526661,"about_ca_system_score_codex":0.000071720955,"about_ca_system_score_gemma":0.00027395925,"threshold_uncertainty_score":0.91530544},"labels":[],"label_agreement":null},{"id":"W612868699","doi":"10.1007/s10797-015-9366-z","title":"Tax treatment of bequests when donor benefits are discounted","year":2015,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":7,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University; Queen's University","funders":"","keywords":"Bequest; Economics; Inheritance tax; Subsidy; Externality; Optimal tax; Microeconomics; Consumption (sociology); Public economics; Labour economics; Tax reform; State income tax; Market economy","score_opus":0.07338161939794553,"score_gpt":0.24559133573510386,"score_spread":0.17220971633715831,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W612868699","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":[0.9179762,0.0032485807,0.00021928884,0.009770896,0.0009510881,0.00014487753,0.0018002021,0.00002187337,0.06586697],"genre_scores_gemma":[0.9947406,0.00036583314,0.00035417074,0.00021812876,0.0002904861,0.000033997432,0.000051892825,0.000012941466,0.003931937],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99898934,0.000007118145,0.00044836718,0.00030783925,0.000041211468,0.00020609182],"domain_scores_gemma":[0.9992273,0.000032023872,0.0003926209,0.00018708243,0.00006882665,0.000092143724],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00015072801,0.00014122635,0.0003045741,0.00016835461,0.000038854367,0.000077165685,0.00021672963,0.00007688133,0.00008917283],"category_scores_gemma":[0.0001135579,0.00014522333,0.000071046285,0.000073602685,0.000085441156,0.00044801823,0.00004995584,0.00004970434,0.00010230162],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003730581,0.00021860193,0.26436847,0.00001000693,0.000079270925,0.0000027689275,0.00050340954,0.00003670438,0.0000015324933,0.7218615,0.0074979723,0.0053824354],"study_design_scores_gemma":[0.0018079747,0.00024855064,0.16664436,0.000033404933,0.0000042968763,0.00001494303,0.00009367555,0.0027317533,0.0000905327,0.20152524,0.6264972,0.00030803966],"about_ca_topic_score_codex":0.0011625595,"about_ca_topic_score_gemma":0.00029710523,"teacher_disagreement_score":0.61899924,"about_ca_system_score_codex":0.0001481647,"about_ca_system_score_gemma":0.000029274745,"threshold_uncertainty_score":0.59220356},"labels":[],"label_agreement":null}]}