{"meta":{"query_hash":"4316d65fc3f1","filters":{"venue":"The ATA Journal of Legal Tax Research"},"cohort_total":2,"direct_labels_cover":0,"predictions_cover":2,"exported":2,"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/4316d65fc3f1","api":"https://metacan.xera.ac/api/v1/cohort?venue=The+ATA+Journal+of+Legal+Tax+Research"},"results":[{"id":"W2026310573","doi":"10.2308/jltr-50552","title":"Procedural Aspects of Tax Fairness: A Content Analysis of Canadian Tax Jurisprudence","year":2013,"lang":"en","type":"article","venue":"The ATA Journal of Legal Tax Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":7,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Taxpayer; Interpersonal communication; Representativeness heuristic; Jurisprudence; Procedural justice; Business; Public economics; Psychology; Social psychology; Economics; Political science; Law","score_opus":0.19175663263326972,"score_gpt":0.3300697903161548,"score_spread":0.13831315768288507,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2026310573","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.80791956,0.000909408,0.008692889,0.0038691934,0.00008763895,0.0008192285,0.0021315163,0.00012572116,0.1754448],"genre_scores_gemma":[0.99186486,0.00027859214,0.0041420897,0.00027503047,0.000021595799,0.00017997659,0.00060500816,0.00003140172,0.0026013574],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","domain_scores_codex":[0.9775262,0.0040065665,0.0008673977,0.0011675858,0.014933978,0.0014982115],"domain_scores_gemma":[0.91078615,0.044455748,0.0046379105,0.0025522963,0.03625104,0.0013168288],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.011783739,0.00028383682,0.000586913,0.021124689,0.012301307,0.005612742,0.0017388818,0.0010013188,0.0036396335],"category_scores_gemma":[0.09479818,0.00034021927,0.00042600883,0.020596508,0.008126385,0.0018548011,0.0022632119,0.0014108287,0.0001613569],"study_design_candidate":"qualitative","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00023714014,0.00019086845,0.113848716,0.0008609301,0.00009405394,0.00081683305,0.2833974,0.0025291461,0.0038847516,0.4399082,0.016479228,0.13775267],"study_design_scores_gemma":[0.00007465747,0.00008595071,0.5185745,0.0013445043,0.00032202902,0.00064813334,0.14667334,0.015526932,0.005046536,0.060540088,0.25084263,0.00032067765],"about_ca_topic_score_codex":0.8732781,"about_ca_topic_score_gemma":0.83307,"teacher_disagreement_score":0.12672192,"about_ca_system_score_codex":0.0846537,"about_ca_system_score_gemma":0.06204854,"threshold_uncertainty_score":0.61420846},"labels":[],"label_agreement":null},{"id":"W2147954131","doi":"10.2308/jltr.2009.7.1.76","title":"A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax","year":2009,"lang":"en","type":"article","venue":"The ATA Journal of Legal Tax Research","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Taxpayer; Earnings; Tax law; Income tax; Business; Tax avoidance; Ad valorem tax; Estate; Expatriate; Tax reform; State income tax; Revenue; Indirect tax; Economics; Double taxation; Law and economics; Accounting; Law; Finance; Public economics; Political science","score_opus":0.0674751231909556,"score_gpt":0.3653947289481084,"score_spread":0.2979196057571528,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2147954131","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4419036,0.007325002,0.0024742251,0.014890731,0.001137403,0.00031276763,0.013456152,0.00024595004,0.5182543],"genre_scores_gemma":[0.95368063,0.003117633,0.0016609142,0.0009775639,0.00007652091,0.000052022773,0.007217982,0.00006464652,0.03315215],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9937941,0.00021166893,0.00011408995,0.00022628838,0.0045911805,0.0010626856],"domain_scores_gemma":[0.9868177,0.0005134771,0.00036988492,0.00021519714,0.011150842,0.0009328475],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017682128,0.00032480477,0.0003950636,0.004980379,0.0039980463,0.0042847134,0.0016230891,0.0006170769,0.0065533346],"category_scores_gemma":[0.011016943,0.00019975637,0.00080935546,0.00903252,0.0011417575,0.0011702027,0.0014316242,0.0017755699,0.00053523923],"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":[0.0011429222,0.00031899006,0.28163254,0.0006477658,0.00033334718,0.0007934519,0.004786396,0.0133886635,0.0011627622,0.2567319,0.251626,0.18743521],"study_design_scores_gemma":[0.00009224349,0.000108377746,0.65699404,0.0003088331,0.00024553007,0.0002720929,0.010944731,0.009564882,0.0015940862,0.0024629051,0.3172418,0.00017060443],"about_ca_topic_score_codex":0.99417853,"about_ca_topic_score_gemma":0.99604994,"teacher_disagreement_score":0.09591471,"about_ca_system_score_codex":0.09591471,"about_ca_system_score_gemma":0.07445281,"threshold_uncertainty_score":0.6959132},"labels":[],"label_agreement":null}]}