{"meta":{"query_hash":"4b3d8ab0514a","filters":{"venue":"International VAT Monitor"},"cohort_total":3,"direct_labels_cover":0,"predictions_cover":3,"exported":3,"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/4b3d8ab0514a","api":"https://metacan.xera.ac/api/v1/cohort?venue=International+VAT+Monitor"},"results":[{"id":"W4390281550","doi":"10.59403/2b9jk49","title":"The Canadian Indirect Tax Landscape for Foreign Suppliers of Goods to Canadian Consumers (B2C)","year":2023,"lang":"en","type":"article","venue":"International VAT Monitor","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Goods and services; Business; Consumption (sociology); Value-added tax; Indirect tax; Digital economy; Value (mathematics); Level playing field; Tax reform; Commerce; Key (lock); Digital goods; Public economics; Economics; Market economy; Finance; Political science","score_opus":0.045322580956448595,"score_gpt":0.2588571231892299,"score_spread":0.2135345422327813,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390281550","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":[0.35632098,0.0008972157,0.0005739342,0.08915023,0.0125235915,0.0020547104,0.016413499,0.00013718498,0.52192867],"genre_scores_gemma":[0.99420893,0.000049295777,0.00017508186,0.000450455,0.00012484101,0.00014756991,0.00006310907,0.000012975883,0.0047677327],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99925464,0.0000039284796,0.00025965326,0.00016559748,0.00004733013,0.00026886468],"domain_scores_gemma":[0.9993963,0.000104413004,0.000118312135,0.00011989639,0.00009444467,0.00016663842],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00023436587,0.00007889275,0.00013883182,0.00040027045,0.00029173624,0.00006877759,0.00029790698,0.00004250525,0.00012903816],"category_scores_gemma":[0.00025913006,0.00007823286,0.00007051537,0.0002350398,0.000039335533,0.000048462218,0.000022049664,0.000050857278,0.0003593415],"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":[0.00002390638,0.0000076757515,0.53228164,0.000008092301,0.00026484887,0.0000026018595,0.00052793266,0.00015493073,0.0000068029412,0.23374417,0.23007932,0.002898047],"study_design_scores_gemma":[0.00021723154,0.000021547885,0.21823183,0.0000069764455,0.0000023175728,5.2615025e-7,0.0004140113,0.00043450383,0.00008137475,0.007817485,0.77266204,0.000110171364],"about_ca_topic_score_codex":0.44763994,"about_ca_topic_score_gemma":0.84079784,"teacher_disagreement_score":0.63788795,"about_ca_system_score_codex":0.00028156923,"about_ca_system_score_gemma":0.0001325473,"threshold_uncertainty_score":0.55603826},"labels":[],"label_agreement":null},{"id":"W4401988647","doi":"10.59403/3934q24","title":"Non-Residents Doing Business in Canada: GST Overview and Specific Rules","year":2024,"lang":"en","type":"article","venue":"International VAT Monitor","topic":"Sharing Economy and Platforms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Business","score_opus":0.023146751297232978,"score_gpt":0.2314135850576996,"score_spread":0.20826683376046662,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401988647","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":[0.9846328,0.0011125257,0.000022419601,0.00092462986,0.003560529,0.000077319004,0.000015931826,0.000031205615,0.009622661],"genre_scores_gemma":[0.99730545,0.00016690546,0.000053968044,0.00031892504,0.0017330401,0.000009470667,0.000058677986,0.000013515757,0.0003400263],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99932563,8.659615e-7,0.00018594028,0.0001941736,0.00016450885,0.00012886757],"domain_scores_gemma":[0.9997865,0.00003974088,0.000039890663,0.00006760247,0.000057809135,0.000008486545],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00009478407,0.00010146041,0.000099679826,0.00019792786,0.000040006784,0.0005663743,0.0001718234,0.000025551262,0.0003200279],"category_scores_gemma":[0.000013480638,0.000093669034,0.000017625132,0.0001760338,0.000010004635,0.0010227971,0.00011337039,0.00009335922,0.00019546715],"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":[0.000048987793,0.00005639291,0.86825514,0.00074132177,0.0001299403,0.0005199712,0.00007455926,0.00032421737,0.00026866453,0.023922805,0.03996338,0.065694615],"study_design_scores_gemma":[0.00014588588,6.189601e-7,0.75368744,0.0003824181,0.0000045988377,0.000004253325,0.000038098955,0.0034889271,0.000016052567,0.0012329132,0.2408768,0.000122006335],"about_ca_topic_score_codex":0.5316966,"about_ca_topic_score_gemma":0.21404573,"teacher_disagreement_score":0.31765085,"about_ca_system_score_codex":0.00016515699,"about_ca_system_score_gemma":0.000071088194,"threshold_uncertainty_score":0.8002959},"labels":[],"label_agreement":null},{"id":"W4416287719","doi":"10.59403/38nd8tp","title":"VAT Challenges in the Age of Blockchain: Crypto and NFTs Treatment in the European Union and Beyond","year":2025,"lang":"en","type":"article","venue":"International VAT Monitor","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"European union; Ambiguity; Liability; Cryptocurrency; Asset (computer security); Neutrality; Digital economy","score_opus":0.03379672910216516,"score_gpt":0.2527649659483778,"score_spread":0.2189682368462126,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4416287719","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":[0.9394706,0.0004962375,0.00001933882,0.018046971,0.00019482618,0.00016410045,0.0000021387466,0.000007891479,0.04159789],"genre_scores_gemma":[0.9986301,0.00024762997,0.00001648588,0.00062995625,0.00022182838,0.0000136841545,0.000008270607,0.0000037348907,0.00022830468],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9995113,0.00005714849,0.00013869836,0.00011543544,0.0001188877,0.000058553007],"domain_scores_gemma":[0.9997059,0.00008593629,0.0000826415,0.00008569711,0.000037809543,0.0000020317555],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00045717478,0.0000719723,0.00006673678,0.00015001227,0.00003671336,0.00008749416,0.00015789339,0.000014823844,0.000005929362],"category_scores_gemma":[0.000035401878,0.000044160763,0.000014852085,0.00013788402,0.000033426215,0.000097665936,0.00005552567,0.00005174256,0.0000035123062],"study_design_candidate":"observational","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":[0.000085909414,0.00078832376,0.38163567,0.00017788893,0.00008389905,0.0001566108,0.0055837347,0.00016203229,0.0026545194,0.223305,0.0016852762,0.38368115],"study_design_scores_gemma":[0.0007715335,0.000013347051,0.93793863,0.00008247511,0.00000944251,0.0000013862153,0.0024712586,0.0006401624,0.000059724443,0.005568347,0.052370913,0.00007278949],"about_ca_topic_score_codex":0.00020863577,"about_ca_topic_score_gemma":0.000441936,"teacher_disagreement_score":0.55630296,"about_ca_system_score_codex":0.000015309291,"about_ca_system_score_gemma":0.000003858817,"threshold_uncertainty_score":0.18008235},"labels":[],"label_agreement":null}]}