{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":929,"total_is_capped":false,"direct_labels_cover":2,"predictions_cover":929,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"ac55b1a76ab4","filters":{"topic":"Taxation and Compliance Studies"}},"results":[{"id":"W1972054141","doi":"10.1257/jep.28.4.99","title":"Why Do Developing Countries Tax So Little?","year":2014,"lang":"en","type":"article","venue":"The Journal of Economic Perspectives","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":742,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Canadian Institute for Advanced Research","funders":"","keywords":"Economics; Tax revenue; Revenue; Public economics; Developing country; Indirect tax; Transparency (behavior); Tax reform; Economic growth; Political science","authors":[{"name":"Timothy Besley","is_ca":true},{"name":"Torsten Persson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02864851123669021,"gpt":0.2439965570675169,"spread":0.2153480458308267,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002290173,0.0001570932,0.0004372165,0.0009487289,0.001049215,0.002648094,0.0003961265,0.000872496,0.00266213],"category_scores_gemma":[0.01247728,0.0001229198,0.0002171486,0.003348039,0.00250164,0.002710202,0.0009384213,0.001742097,0.000628441],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001702081,"about_ca_system_score_gemma":0.002352618,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01153373,"about_ca_topic_score_gemma":0.008360498,"domain_scores_codex":[0.9986424,0.0005667668,0.00007667977,0.0001370042,0.0003319921,0.0002451012],"domain_scores_gemma":[0.9945145,0.001512196,0.002029483,0.0004245218,0.001030875,0.0004885633],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002407273,0.0002123838,0.2545886,0.0009796215,0.0003381184,0.0005894078,0.01479662,0.002546374,0.0007441553,0.3392701,0.1068507,0.2788433],"study_design_scores_gemma":[0.0001711478,0.0001527457,0.2834334,0.002518222,0.0002147123,0.001155344,0.02889637,0.002331128,0.001871792,0.2144111,0.4647468,0.0000972373],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4785145,0.02309029,0.007807665,0.3778808,0.001113074,0.0001030366,0.002040997,0.0001823415,0.1092673],"genre_scores_gemma":[0.9657362,0.01106085,0.0009778497,0.01658278,0.0003351543,0.00003770414,0.0003190172,0.00003262539,0.004917779],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01153373,"threshold_uncertainty_score":0.02293319,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2119944141","doi":"10.1016/b978-0-444-53759-1.00002-9","title":"Taxation and Development","year":2013,"lang":"en","type":"book-chapter","venue":"Handbook of public economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":464,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Canadian Institute for Advanced Research","funders":"","keywords":"Economics","authors":[{"name":"Timothy Besley","is_ca":true},{"name":"Torsten Persson","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08881080647266881,"gpt":0.2019002941219385,"spread":0.1130894876492697,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003713521,0.0006780857,0.000602122,0.001208638,0.000760171,0.002829644,0.0006074695,0.001084656,0.04460509],"category_scores_gemma":[0.001032079,0.0002689655,0.0001752884,0.002053511,0.001230379,0.0029145,0.0009081595,0.001879934,0.01921011],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002095806,"about_ca_system_score_gemma":0.002113773,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005167449,"about_ca_topic_score_gemma":0.008578114,"domain_scores_codex":[0.9997757,0.0000522822,0.000009769356,0.00003809339,0.0001007317,0.0000233971],"domain_scores_gemma":[0.9998395,0.00004625629,0.00001273624,0.00003446092,0.00005220437,0.00001473248],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000008066091,0.00002639914,0.0001571186,0.0001145523,0.000004940479,0.00002076436,0.0001690143,0.0003215012,0.0001095459,0.5529818,0.3006346,0.1454518],"study_design_scores_gemma":[0.000001990414,0.000004412265,0.0002514882,0.0001688008,0.000001758509,0.00005778108,0.00007104646,0.0001227673,0.00006112405,0.1208887,0.8783668,0.000003263817],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.0008871621,0.1123521,0.007240898,0.006615506,0.001354945,0.00004409357,0.0007017755,0.0002524826,0.8705511],"genre_scores_gemma":[0.03654556,0.1140557,0.006730813,0.002286884,0.001182706,0.0001107313,0.0009606314,0.0002145299,0.8379126],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.04460509,"threshold_uncertainty_score":0.1492189,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2150630895","doi":"10.1016/j.jpubeco.2007.03.005","title":"Tax evasion and social interactions","year":2007,"lang":"en","type":"article","venue":"Journal of Public Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":366,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Conformity; Economics; Tax evasion; Econometrics; Tobit model; Identification (biology); Evasion (ethics); Microeconomics; Instrumental variable; Welfare economics; Mathematical economics; Public economics; Psychology; Social psychology","authors":[{"name":"Bernard Fortin","is_ca":true},{"name":"Guy Lacroix","is_ca":true},{"name":"Marie Claire Villeval","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09351688171091498,"gpt":0.2721516132344217,"spread":0.1786347315235067,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001843958,0.0001839836,0.0003105516,0.0008670853,0.001348077,0.002984171,0.0003080222,0.00150977,0.01246659],"category_scores_gemma":[0.01626467,0.0001648996,0.0002188071,0.001172564,0.001580666,0.001655403,0.0008251062,0.001252388,0.0004521322],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001096965,"about_ca_system_score_gemma":0.0008138996,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005377827,"about_ca_topic_score_gemma":0.006260515,"domain_scores_codex":[0.9986082,0.0009032359,0.00004192195,0.0000803404,0.0001387078,0.0002277342],"domain_scores_gemma":[0.9689091,0.02234421,0.005593744,0.0007902287,0.001037981,0.001324753],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001088543,0.003982011,0.5755826,0.0001231733,0.000344286,0.001542608,0.01177602,0.007313326,0.00068365,0.3090022,0.007739137,0.08082239],"study_design_scores_gemma":[0.0002370974,0.0006515735,0.6360164,0.0001175694,0.0002602832,0.001335631,0.03149369,0.02943047,0.0004529978,0.2846043,0.01532272,0.00007729293],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9566158,0.0005200778,0.0009143233,0.00373105,0.00002783751,0.00001235838,0.00006687431,0.000006119687,0.03810567],"genre_scores_gemma":[0.9983417,0.0001092323,0.00005330076,0.00005320178,0.0000148123,0.000002881131,0.00001241283,0.000001159746,0.001411347],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01246659,"threshold_uncertainty_score":0.04170489,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1719663248","doi":"10.1017/cbo9780511619366","title":"The VAT in Developing and Transitional Countries","year":2007,"lang":"en","type":"book","venue":"Cambridge University Press eBooks","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":366,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Humber Polytechnic; University of Toronto","funders":"","keywords":"Equity (law); Value-added tax; Developing country; Economics; Tax reform; Business; Public economics; International economics; Political science; Economic growth","authors":[{"name":"Richard M. Bird","is_ca":true},{"name":"Pierre-Pascal Gendron","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03502788895049774,"gpt":0.1968502835921961,"spread":0.1618223946416984,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001073292,0.0001905561,0.0002655711,0.0007316059,0.001591397,0.003230697,0.000380443,0.0007412056,0.005136674],"category_scores_gemma":[0.002365543,0.0001514879,0.0001963696,0.0036081,0.001567845,0.00191951,0.00158953,0.00151193,0.0007238566],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002580917,"about_ca_system_score_gemma":0.002911961,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01022375,"about_ca_topic_score_gemma":0.01001375,"domain_scores_codex":[0.9992517,0.0003881453,0.00003526122,0.00007053284,0.0001368891,0.0001175126],"domain_scores_gemma":[0.999507,0.0002090562,0.0000855554,0.00006236159,0.00008144895,0.00005457606],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002883476,0.00005980663,0.004790496,0.0001424462,0.000007891258,0.0002863485,0.006783637,0.001299547,0.0001355112,0.809637,0.0482891,0.1285393],"study_design_scores_gemma":[0.00001045322,0.00006428941,0.01805715,0.0009489201,0.000009982597,0.0004089952,0.008635124,0.000843658,0.0002352033,0.08925021,0.8815172,0.00001878493],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.06716256,0.03570714,0.00388921,0.01086593,0.0004706779,0.00007690175,0.0004081046,0.00007434377,0.8813451],"genre_scores_gemma":[0.7420667,0.05606866,0.005596313,0.003003499,0.0001860919,0.0002095802,0.0004973186,0.00008562371,0.1922863],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01022375,"threshold_uncertainty_score":0.02032846,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2035421827","doi":"10.1007/s10683-010-9237-5","title":"Cheating, emotions, and rationality: an experiment on tax evasion","year":2010,"lang":"en","type":"article","venue":"Experimental Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":236,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université de Montréal; Center for Interuniversity Research and Analysis on Organizations","funders":"","keywords":"Cheating; Rationality; Tax evasion; Economics; Experimental economics; Evasion (ethics); Bounded rationality; Social psychology; Microeconomics; Psychology; Positive economics; Public economics; Political science; Law","authors":[{"name":"Giorgio Coricelli","is_ca":false},{"name":"Mateus Joffily","is_ca":false},{"name":"Claude Montmarquette","is_ca":true},{"name":"Marie Claire Villeval","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04636614775653076,"gpt":0.2748419559750021,"spread":0.2284758082184714,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002715804,0.0006509121,0.0005991771,0.0002909689,0.000537416,0.001073191,0.0006329628,0.001214122,0.005330559],"category_scores_gemma":[0.01116621,0.0002842143,0.0003740569,0.0002351665,0.001251373,0.000676426,0.0007648873,0.001836394,0.0003181979],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003612579,"about_ca_system_score_gemma":0.0003676269,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000341617,"about_ca_topic_score_gemma":0.000283173,"domain_scores_codex":[0.99842,0.0009411852,0.0001238203,0.0001741242,0.0002189711,0.0001218906],"domain_scores_gemma":[0.9799514,0.01503851,0.001896044,0.002189843,0.0002941563,0.0006300862],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"nonrandomized_trial","study_design_gemma":"observational","study_design_scores_codex":[0.09824167,0.3341181,0.08709386,0.001506445,0.0009566738,0.001492033,0.00821023,0.01457644,0.3213281,0.03160267,0.004149057,0.09672474],"study_design_scores_gemma":[0.03282378,0.410226,0.2436877,0.0004251036,0.001044138,0.001186815,0.004530877,0.09814163,0.136946,0.05824817,0.0122926,0.0004470608],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983513,0.00002158378,0.0003986409,0.00009036363,0.00002060748,0.00009184847,0.00003292272,0.0000061425,0.0009865972],"genre_scores_gemma":[0.996932,0.00006141128,0.00137835,0.0001285958,0.00002270638,0.0002953426,0.00004131137,0.000006441671,0.001133826],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005330559,"threshold_uncertainty_score":0.01783252,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2086879049","doi":"10.1509/jppm.2005.24.2.260","title":"The Price Elasticities of Charitable Contributions: A Meta-Analysis","year":2005,"lang":"en","type":"article","venue":"Journal of Public Policy & Marketing","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":196,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Calgary","funders":"","keywords":"Economics; Price elasticity of demand; Public economics; Tax deduction; Microeconomics; Tax reform; State income tax","authors":[{"name":"John Peloza","is_ca":true},{"name":"Piers Steel","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09022343518469086,"gpt":0.296840643997052,"spread":0.2066172088123611,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03259956,0.002044746,0.007055249,0.00393289,0.0007103054,0.002718188,0.002157989,0.0029455,0.004224007],"category_scores_gemma":[0.08096942,0.001616651,0.03008107,0.00515532,0.001417316,0.001653482,0.001458647,0.002999378,0.0003761822],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001330625,"about_ca_system_score_gemma":0.001091729,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00361981,"about_ca_topic_score_gemma":0.004163908,"domain_scores_codex":[0.9712291,0.01871642,0.003789127,0.003822906,0.002025581,0.0004168985],"domain_scores_gemma":[0.885191,0.09762111,0.008589384,0.005639858,0.002307459,0.0006511972],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"meta_analysis","study_design_gemma":"meta_analysis","study_design_scores_codex":[0.006569721,0.0000713694,0.02687382,0.01467694,0.9420674,0.0001912049,0.00009761742,0.0009921043,0.0002322533,0.0002489835,0.0004641906,0.007514361],"study_design_scores_gemma":[0.001095702,0.0004173254,0.01352143,0.001509772,0.9812627,0.0001339801,0.00005677585,0.000371295,0.0002272538,0.0006860817,0.0006949579,0.00002271351],"study_design_candidate":"meta_analysis","study_design_consensus":"meta_analysis","genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.2111473,0.7703165,0.009883676,0.001868063,0.0008766607,0.0005608858,0.002940087,0.0001902338,0.002216596],"genre_scores_gemma":[0.9127212,0.08057459,0.003525017,0.0007367435,0.0003405823,0.0005134994,0.001081822,0.00007124947,0.0004353132],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03259956,"threshold_uncertainty_score":0.172405,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1987447883","doi":"10.1080/00220388.2014.940910","title":"Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research","year":2014,"lang":"en","type":"article","venue":"The Journal of Development Studies","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":181,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Incentive; Corporate governance; Revenue; Public economics; Informal sector; Tax revenue; State (computer science); Economics; Business; Market economy; Finance","authors":[{"name":"Anuradha Joshi","is_ca":false},{"name":"Wilson Prichard","is_ca":true},{"name":"Christopher Heady","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1489327791924712,"gpt":0.3480298952782109,"spread":0.1990971160857397,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01245144,0.0006925361,0.002994699,0.002965533,0.002467053,0.01025173,0.00247798,0.007641194,0.01241458],"category_scores_gemma":[0.02015149,0.000510553,0.001184413,0.006072912,0.01167991,0.0231479,0.004372754,0.007047884,0.002033029],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004723986,"about_ca_system_score_gemma":0.01393785,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004628503,"about_ca_topic_score_gemma":0.005200544,"domain_scores_codex":[0.9961868,0.001953493,0.0002516235,0.0005031298,0.0006022953,0.0005026342],"domain_scores_gemma":[0.9325015,0.05609492,0.00323933,0.002119705,0.004257645,0.001787008],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001902784,0.0003282314,0.002674964,0.01262855,0.00008876611,0.0001974447,0.001582581,0.002595268,0.0002573671,0.4340192,0.0265079,0.5189294],"study_design_scores_gemma":[0.00003671293,0.0001125865,0.0024766,0.03437409,0.00009507762,0.000305826,0.009720043,0.002627508,0.0002699376,0.6113063,0.3385745,0.000100871],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.003399535,0.8886408,0.004017583,0.0929114,0.001425455,0.0000235036,0.0001025898,0.0000348655,0.009444292],"genre_scores_gemma":[0.04291059,0.9417668,0.002928672,0.0063854,0.00477194,0.00005544201,0.0001231991,0.00001991135,0.001037969],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.01245144,"threshold_uncertainty_score":0.06585032,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2018925960","doi":"10.1506/p207-004l-4205-7nx0","title":"Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*","year":2007,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":159,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Enforcement; Compliance (psychology); Business; Political science; Psychology; Social psychology; Law","authors":[{"name":"John Hasseldine","is_ca":false},{"name":"Peggy A. Hite","is_ca":false},{"name":"Simon James","is_ca":false},{"name":"Marika Toumi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.323505904916878,"gpt":0.4024645764971517,"spread":0.0789586715802737,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00394521,0.0006137452,0.0002766394,0.000978221,0.001640167,0.002463534,0.0007899627,0.002126697,0.01710189],"category_scores_gemma":[0.03784308,0.000190898,0.0002016888,0.0005436057,0.0008835138,0.002734267,0.001287564,0.00145619,0.002300915],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004955921,"about_ca_system_score_gemma":0.001111949,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008935861,"about_ca_topic_score_gemma":0.001186936,"domain_scores_codex":[0.9975098,0.001732238,0.00008109124,0.0001390431,0.0003869355,0.0001508466],"domain_scores_gemma":[0.9663667,0.02635698,0.003024634,0.001366261,0.001983671,0.0009017768],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.002145163,0.004301132,0.01720591,0.0009428523,0.00007610173,0.0009931464,0.02494447,0.00250401,0.005768434,0.05137495,0.06040942,0.8293343],"study_design_scores_gemma":[0.003497335,0.009985588,0.06844501,0.002740201,0.001117658,0.004097502,0.09734884,0.1790919,0.02209956,0.2920972,0.319002,0.0004772274],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6474453,0.001751549,0.06556149,0.02756692,0.0008232971,0.0007796311,0.0001697936,0.001598899,0.2543031],"genre_scores_gemma":[0.9732898,0.0004169908,0.01300066,0.001144965,0.0001891572,0.0001917901,0.0000662235,0.00004789518,0.01165247],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01710189,"threshold_uncertainty_score":0.05721152,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2058292439","doi":"10.1016/j.asieco.2005.09.001","title":"The limited role of the personal income tax in developing countries","year":2005,"lang":"en","type":"article","venue":"Journal of Asian Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":159,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Distributive property; Developing country; Economics; Personal income; Personal income tax; International taxation; State income tax; Double taxation; Tax reform; Public economics; Gross income; International economics; Macroeconomics; Economic growth","authors":[{"name":"Richard M. Bird","is_ca":true},{"name":"Eric M. Zolt","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01801251339070782,"gpt":0.2083482381135737,"spread":0.1903357247228659,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004644109,0.0001884126,0.0005538582,0.0009762467,0.0009273054,0.002636065,0.0005678188,0.0006395385,0.004963585],"category_scores_gemma":[0.01937587,0.0002372592,0.0002540874,0.002233352,0.001824784,0.003048782,0.001136272,0.001478747,0.0002798238],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001790251,"about_ca_system_score_gemma":0.00289864,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01733193,"about_ca_topic_score_gemma":0.01766592,"domain_scores_codex":[0.9982892,0.001008177,0.0001113139,0.0001076523,0.0002056263,0.0002780962],"domain_scores_gemma":[0.9795275,0.01142048,0.004807131,0.001403674,0.002069199,0.0007720982],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001402995,0.000247695,0.2764671,0.0005735673,0.0001959541,0.0008845001,0.004583288,0.01274925,0.0007715913,0.5864206,0.008157152,0.1075463],"study_design_scores_gemma":[0.0002703918,0.0005968409,0.5560812,0.002374333,0.0005221087,0.001756364,0.01437912,0.02468446,0.003108244,0.3393623,0.05677883,0.0000858849],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9262348,0.008129885,0.002959649,0.01261641,0.00006093228,0.00002340243,0.0004455766,0.00002634804,0.0495029],"genre_scores_gemma":[0.9972242,0.001369594,0.0001665433,0.0001842064,0.00003096975,0.000004819486,0.00003981183,0.000004736014,0.000975096],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01733193,"threshold_uncertainty_score":0.03446209,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2010525253","doi":"10.1016/j.jpubeco.2008.10.007","title":"Getting the word out: Enforcement information dissemination and compliance behavior","year":2008,"lang":"en","type":"article","venue":"Journal of Public Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":150,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"McMaster University","keywords":"Taxpayer; Audit; Enforcement; Compliance (psychology); Business; Evasion (ethics); Accounting; Tax evasion; Public economics; Economics; Political science; Law; Psychology; Medicine","authors":[{"name":"James Alm","is_ca":false},{"name":"Betty R. Jackson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09664380602149338,"gpt":0.2656505585783268,"spread":0.1690067525568334,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01346401,0.0003208215,0.0006974832,0.001420598,0.001508003,0.005242511,0.0009884528,0.004911365,0.01641318],"category_scores_gemma":[0.1847277,0.000532717,0.0005118591,0.002047636,0.002467582,0.005837603,0.001454674,0.005438852,0.001081529],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001112191,"about_ca_system_score_gemma":0.001589663,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004376033,"about_ca_topic_score_gemma":0.003110549,"domain_scores_codex":[0.9918521,0.004984216,0.0006931738,0.0005856133,0.001155347,0.000729498],"domain_scores_gemma":[0.5996704,0.3167805,0.06295618,0.009920222,0.006841458,0.003831176],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004227577,0.01084405,0.7889295,0.0003067383,0.0005286566,0.001111992,0.01343204,0.004405022,0.002452306,0.0626969,0.007133591,0.1039316],"study_design_scores_gemma":[0.0008161743,0.002195073,0.79136,0.0003768816,0.0008430588,0.001195572,0.01670681,0.03611577,0.003651446,0.1407044,0.005829635,0.000205161],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9767578,0.0004389861,0.002010085,0.006494827,0.00003771976,0.00005699529,0.00009127359,0.00002172402,0.01409062],"genre_scores_gemma":[0.9979571,0.000125897,0.0002397035,0.0003380028,0.00004105743,0.00001280825,0.0000401793,0.00000979643,0.001235423],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01641318,"threshold_uncertainty_score":0.07120538,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3144189232","doi":"10.1017/cbo9781316275511","title":"Taxation, Responsiveness and Accountability in Sub-Saharan Africa","year":2015,"lang":"en","type":"book","venue":"Cambridge University Press eBooks","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":147,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Accountability; Corporate governance; Politics; Developing country; Bargaining power; Foundation (evidence); Public economics; Political science; Power (physics); Economics; Diversity (politics); Tax reform; Development economics; Economic growth; Finance","authors":[{"name":"Wilson Prichard","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05366469001883712,"gpt":0.2122982552940249,"spread":0.1586335652751877,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001416064,0.000200353,0.0002320193,0.0009361837,0.001703731,0.00360939,0.0002251384,0.0006678489,0.00296041],"category_scores_gemma":[0.00443055,0.0001572544,0.000126536,0.003165981,0.002690441,0.002306819,0.001545846,0.00108696,0.0002566056],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003310731,"about_ca_system_score_gemma":0.002241175,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005565128,"about_ca_topic_score_gemma":0.005138207,"domain_scores_codex":[0.998974,0.0006389607,0.00003663755,0.0000443346,0.0001837662,0.0001223826],"domain_scores_gemma":[0.9990135,0.0006462451,0.000159522,0.00003961306,0.00008873163,0.00005242236],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002582216,0.00003936376,0.003706301,0.0001992422,0.00001338926,0.0003387457,0.01098543,0.00227765,0.0002384098,0.8790205,0.02021094,0.08294425],"study_design_scores_gemma":[0.00001218694,0.00004176869,0.01753074,0.001249775,0.00001717591,0.0003279226,0.01463245,0.001535244,0.0003606011,0.3190697,0.6451986,0.00002397197],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.15499,0.1308607,0.005271074,0.05417649,0.0009848728,0.00009668714,0.0001751059,0.00006494246,0.6533801],"genre_scores_gemma":[0.8537685,0.07617603,0.001156521,0.001761549,0.00038347,0.00007006362,0.00006585001,0.00003783508,0.06658029],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.005565128,"threshold_uncertainty_score":0.02402109,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2102303103","doi":"10.2139/ssrn.2010710","title":"The Impact of Consulting Services on Small and Medium Enterprises: Evidence from a Randomized Trial in Mexico","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":140,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Randomized controlled trial; Business; Medicine; Internal medicine","authors":[{"name":"Miriam Bruhn","is_ca":false},{"name":"Dean Karlan","is_ca":true},{"name":"Antoinette Schoar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03134181585939906,"gpt":0.2723032206042014,"spread":0.2409614047448024,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005310064,0.0005691547,0.002164151,0.0004277464,0.0007342939,0.001008661,0.00090881,0.00253367,0.00681266],"category_scores_gemma":[0.01800444,0.0004570403,0.001736274,0.0009155688,0.001793416,0.001015097,0.000587637,0.002500869,0.000283325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001775698,"about_ca_system_score_gemma":0.002220679,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006393123,"about_ca_topic_score_gemma":0.009025818,"domain_scores_codex":[0.99445,0.004197204,0.0003602988,0.0003906004,0.0002359649,0.0003660996],"domain_scores_gemma":[0.9817579,0.01135286,0.004273336,0.0009176599,0.0003985736,0.001299607],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"randomized_trial","study_design_gemma":"randomized_trial","study_design_scores_codex":[0.9370497,0.007831165,0.007717018,0.002883706,0.004260361,0.00008817503,0.000260231,0.0004529338,0.0005489732,0.0003462938,0.001212805,0.03734865],"study_design_scores_gemma":[0.839966,0.1144412,0.03312119,0.0008240742,0.007539958,0.00006183174,0.000341578,0.0008438342,0.0004763602,0.000482734,0.001860638,0.00004068439],"study_design_candidate":"randomized_trial","study_design_consensus":"randomized_trial","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9850662,0.009671396,0.000295122,0.001801223,0.0003141057,0.0008341205,0.0004237508,0.00003240747,0.001561643],"genre_scores_gemma":[0.9955575,0.002323016,0.0003967845,0.0004216265,0.0001907556,0.0005034058,0.000164067,0.000005468129,0.0004374078],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00681266,"threshold_uncertainty_score":0.02808261,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2153766381","doi":"10.1007/978-3-642-57654-6_4","title":"Modelling the hidden economy and the tax-gap in New Zealand","year":2000,"lang":"en","type":"book-chapter","venue":"","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":130,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Victoria","funders":"","keywords":"Economics; Currency; Latent variable; Tax revenue; Revenue; Order (exchange); Index (typography); Variable (mathematics); Economy; Liability; Econometrics; Macroeconomics; Monetary economics; Finance; Statistics","authors":[{"name":"David E. A. Giles","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06049092867704437,"gpt":0.2053917766836535,"spread":0.1449008480066091,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001083118,0.0003356911,0.0004586125,0.0004289827,0.00035167,0.001943073,0.001003095,0.000725982,0.002993821],"category_scores_gemma":[0.004328772,0.0003594591,0.0005688664,0.0005594163,0.001289335,0.002625015,0.001099928,0.001336982,0.0002278731],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002226887,"about_ca_system_score_gemma":0.001735681,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0912022,"about_ca_topic_score_gemma":0.06041359,"domain_scores_codex":[0.9997435,0.00008542585,0.00001626148,0.00006214786,0.00004220417,0.00005050412],"domain_scores_gemma":[0.9989687,0.0005184073,0.0003445853,0.00006800041,0.00005038088,0.00004992011],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0003193961,0.0002254361,0.0713829,0.0001908989,0.0001296433,0.0007597226,0.002301234,0.56351,0.00156964,0.3252319,0.001492135,0.03288707],"study_design_scores_gemma":[0.0001101011,0.00008513159,0.02866361,0.00006161519,0.00007068575,0.0001738756,0.0008151149,0.8410947,0.0004551995,0.1241471,0.004269828,0.00005312807],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.888232,0.0006796979,0.0990415,0.001821631,0.0000298172,0.00007073818,0.0008794779,0.00008600044,0.009159145],"genre_scores_gemma":[0.9934288,0.0003562979,0.003992476,0.00001448049,0.000009182426,0.00002783365,0.0002063581,0.00001119304,0.001953406],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0912022,"threshold_uncertainty_score":0.1813427,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3168719085","doi":"10.5267/j.ac.2021.4.022","title":"Revisiting the determinants of local government performance","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":130,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accountability; Transparency (behavior); Local government; Business; Revenue; Accounting; Financial management; Audit; Quality (philosophy); Finance; Public administration; Political science","authors":[{"name":"Frida Magda Sumual","is_ca":false},{"name":"David Paul Elia Saerang","is_ca":false},{"name":"Herman Karamoy","is_ca":false},{"name":"Hendra N. Tawas","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03002262718745004,"gpt":0.2233031139649065,"spread":0.1932804867774564,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002682487,0.0002105365,0.0002469881,0.001523263,0.0008454396,0.002182475,0.0004949385,0.000251052,0.003731634],"category_scores_gemma":[0.009860754,0.0001112965,0.0002203869,0.003024089,0.001456156,0.001178894,0.001304675,0.0007126643,0.0003015955],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002777732,"about_ca_system_score_gemma":0.003278245,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06487072,"about_ca_topic_score_gemma":0.07076725,"domain_scores_codex":[0.9978371,0.0008309596,0.000120021,0.0001813495,0.0005388875,0.0004916774],"domain_scores_gemma":[0.9903498,0.003159364,0.00289558,0.0004813705,0.001857619,0.001256266],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002517055,0.0001397017,0.978982,0.00008267292,0.00006009835,0.0002454265,0.003873982,0.0007113708,0.0001533088,0.002812923,0.0006988942,0.01221447],"study_design_scores_gemma":[0.000002073121,0.00004246052,0.9846954,0.00005917326,0.00002056739,0.00002632015,0.01219488,0.0009216783,0.0001171798,0.0004506374,0.00146222,0.000007459986],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9909868,0.0001656105,0.0001573351,0.0008722541,0.000006303429,0.00001184748,0.00009763757,0.00001072595,0.00769151],"genre_scores_gemma":[0.999716,0.00003676693,0.00002095512,0.000009607037,0.000003247573,0.000002181783,0.00003175404,9.627889e-7,0.0001784863],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06487072,"threshold_uncertainty_score":0.1289862,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1801230807","doi":"10.1023/a:1026294332606","title":"Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis","year":2003,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":120,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McMaster University; York University","funders":"","keywords":"Taxpayer; Compliance (psychology); Audit; Public economics; Business; Business ethics; Incentive; Accounting; Tax evasion; Situational ethics; Preference; Psychology; Social psychology; Actuarial science; Economics; Public relations; Microeconomics; Political science","authors":[{"name":"Viswanath Umashanker Trivedi","is_ca":true},{"name":"Mohamed Shehata","is_ca":true},{"name":"Bernadette E. Lynn","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2287801905039362,"gpt":0.3529126103016738,"spread":0.1241324197977376,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007026123,0.0005553539,0.0008445294,0.0007233245,0.00149385,0.002362238,0.0009505076,0.001666244,0.01093064],"category_scores_gemma":[0.07011434,0.0007860081,0.0005717635,0.0006801011,0.002333005,0.001735728,0.001704739,0.001994263,0.0006440486],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001031192,"about_ca_system_score_gemma":0.001584967,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009521795,"about_ca_topic_score_gemma":0.0009875398,"domain_scores_codex":[0.9908726,0.006006979,0.0007294451,0.0008049419,0.000957687,0.0006283959],"domain_scores_gemma":[0.838114,0.1291458,0.0146171,0.01136339,0.002407816,0.004351873],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"nonrandomized_trial","study_design_gemma":"randomized_trial","study_design_scores_codex":[0.1957672,0.4162428,0.2416093,0.0006776555,0.000890834,0.0007848368,0.02411356,0.006255782,0.03513637,0.01130997,0.001660486,0.06555106],"study_design_scores_gemma":[0.02061684,0.25741,0.6316,0.0001573637,0.001580579,0.0008282473,0.01431138,0.02914746,0.02589452,0.0149179,0.002967746,0.0005679972],"study_design_candidate":"randomized_trial","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9991497,0.000006437065,0.00008658264,0.00002737304,0.000006076221,0.00006007725,0.00002367401,0.00000351089,0.0006365045],"genre_scores_gemma":[0.9987345,0.00001356431,0.0004015709,0.00003057979,0.00001111065,0.0001756908,0.00004904846,0.000006730475,0.0005772467],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01093064,"threshold_uncertainty_score":0.03715813,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1904945223","doi":"10.1093/qje/qjw009","title":"Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece *","year":2016,"lang":"en","type":"article","venue":"The Quarterly Journal of Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":120,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"University of Chicago","keywords":"Microdata (statistics); Tax evasion; Evasion (ethics); Economics; Revenue; Income tax; Indirect tax; State income tax; Monetary economics; Tax revenue; Tax reform; Gross income; Business; Public economics; Accounting; Census","authors":[{"name":"Nikolaos T. Artavanis","is_ca":false},{"name":"Adair Morse","is_ca":true},{"name":"Margarita Tsoutsoura","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1492638552031398,"gpt":0.2515408815522035,"spread":0.1022770263490637,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002543371,0.0002187099,0.0003422349,0.002002737,0.0003132038,0.001211645,0.0005130417,0.0005684217,0.001288717],"category_scores_gemma":[0.01609892,0.0001337384,0.0002043165,0.003229312,0.001191072,0.0006740617,0.001234086,0.0006684717,0.0003765286],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008906,"about_ca_system_score_gemma":0.0007041647,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01482349,"about_ca_topic_score_gemma":0.009603124,"domain_scores_codex":[0.9983786,0.0006692733,0.0001847742,0.0002230886,0.0004144441,0.0001297396],"domain_scores_gemma":[0.9811644,0.00562079,0.007813048,0.002798719,0.002146828,0.0004561773],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001317018,0.0001247881,0.9733331,0.00007666483,0.0001144204,0.0004224236,0.002107005,0.001022613,0.0002523435,0.001604711,0.00119819,0.019612],"study_design_scores_gemma":[0.00002913067,0.0001048974,0.9840422,0.0001422155,0.00005933578,0.0006000383,0.004151212,0.002393831,0.0008289108,0.001915353,0.005710211,0.00002259173],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9959734,0.0001649535,0.0002680008,0.0002484218,0.000004514522,0.00001060812,0.000341682,0.00000525557,0.002983243],"genre_scores_gemma":[0.9993408,0.0001061377,0.00009178882,0.00003214783,0.000004454849,0.000003123992,0.0002319666,0.000002225067,0.000187234],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01482349,"threshold_uncertainty_score":0.02947444,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1543528645","doi":"","title":"Attitudes, Incentives, and Tax Compliance","year":2004,"lang":"en","type":"preprint","venue":"RePEc: Research Papers in Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":119,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Compliance (psychology); Incentive; Experimental economics; Public economics; Personality; Tax evasion; Economics; Actuarial science; Business; Microeconomics; Psychology; Social psychology","authors":[{"name":"Viswanath Umashanker Trivedi","is_ca":false},{"name":"Mohamed Shehata","is_ca":false},{"name":"Stuart Mestelman","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09527574670282353,"gpt":0.328161043146908,"spread":0.2328852964440845,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006481974,0.0001164814,0.0001996176,0.001752263,0.00122013,0.001972924,0.0003042743,0.0006585983,0.003388952],"category_scores_gemma":[0.0455199,0.0001493315,0.0002359542,0.002142312,0.001564653,0.0007287099,0.0005745923,0.0009900295,0.000293667],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004615021,"about_ca_system_score_gemma":0.006081847,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.151812,"about_ca_topic_score_gemma":0.166263,"domain_scores_codex":[0.994496,0.001606464,0.0002971855,0.0001570023,0.002937362,0.0005059207],"domain_scores_gemma":[0.9350473,0.0276166,0.02120761,0.002370213,0.01064989,0.003108357],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001089721,0.001011768,0.9378838,0.00004418203,0.00005134098,0.00008099755,0.001950602,0.001334218,0.0002604678,0.008233039,0.002130653,0.04690983],"study_design_scores_gemma":[0.00002138232,0.0001089228,0.9871957,0.00004733428,0.00001858999,0.00009834312,0.002137444,0.001580216,0.0003417557,0.00249962,0.00592197,0.00002863441],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9734518,0.0002472518,0.0005279024,0.00119962,0.00001392615,0.00005622376,0.0001671256,0.00001658263,0.02431955],"genre_scores_gemma":[0.9973289,0.0001661642,0.0002435461,0.0001287501,0.000006950385,0.00001015902,0.0001101122,0.000003900081,0.002001557],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.151812,"threshold_uncertainty_score":0.3018567,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2105403029","doi":"10.1257/aer.p20151051","title":"Informal Employment in a Growing and Globalizing Low-Income Country","year":2015,"lang":"en","type":"article","venue":"American Economic Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":118,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Informal sector; Workforce; Labour economics; Economics; Work (physics); Demographic economics; Economic growth","authors":[{"name":"Brian McCaig","is_ca":true},{"name":"Nina Pavcnik","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03689827460127029,"gpt":0.2691438971405701,"spread":0.2322456225392998,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004386326,0.00007473703,0.0001108137,0.000802579,0.0004987436,0.001021765,0.0001169657,0.0001294063,0.002794677],"category_scores_gemma":[0.0008938139,0.00004087727,0.00005450818,0.001494371,0.0004709936,0.000635125,0.0004225866,0.0003364719,0.000157517],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007302058,"about_ca_system_score_gemma":0.001154013,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02683837,"about_ca_topic_score_gemma":0.03172749,"domain_scores_codex":[0.9998443,0.00004769928,0.000009683694,0.00001466025,0.00003216914,0.00005150802],"domain_scores_gemma":[0.9991326,0.0001651072,0.0003801293,0.00002544057,0.0001557295,0.0001410957],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001437002,0.0002202895,0.6332008,0.002211569,0.00009412492,0.003111239,0.01474417,0.002799554,0.0008765975,0.1307268,0.02456584,0.1873053],"study_design_scores_gemma":[0.00001737485,0.0001395396,0.813859,0.001426966,0.00004166818,0.0007953353,0.0229638,0.0008939467,0.0002317924,0.009577207,0.1500362,0.00001715753],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9158964,0.02040738,0.0006787406,0.00507652,0.0001273392,0.00002641426,0.0007918337,0.00001031106,0.05698508],"genre_scores_gemma":[0.9817668,0.0140611,0.0001674489,0.000358604,0.00007836998,0.000009135475,0.0003146627,0.000003050293,0.003240857],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02683837,"threshold_uncertainty_score":0.05336428,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2770115237","doi":"10.1016/j.jpubeco.2017.11.004","title":"Does inducing informal firms to formalize make sense? Experimental evidence from Benin","year":2017,"lang":"en","type":"article","venue":"Journal of Public Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":116,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Foreign Affairs and International Trade Canada; World Bank Group; Department for International Development, UK Government; United States Agency for International Development","keywords":"Economics; Microeconomics; Business; Base (topology); Industrial organization; Test (biology)","authors":[{"name":"Najy Benhassine","is_ca":false},{"name":"David McKenzie","is_ca":false},{"name":"Victor Pouliquen","is_ca":false},{"name":"Massimiliano Santini","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1102460734673837,"gpt":0.2854866633746332,"spread":0.1752405899072496,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005671354,0.0003791919,0.0005051849,0.0003052645,0.001834276,0.001926002,0.0005767198,0.00213914,0.01266206],"category_scores_gemma":[0.01551334,0.0002859715,0.0001333214,0.0003691113,0.002270695,0.001782811,0.001223147,0.001093855,0.000676674],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008771991,"about_ca_system_score_gemma":0.001114737,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004517939,"about_ca_topic_score_gemma":0.006837545,"domain_scores_codex":[0.9978536,0.001333999,0.00007476442,0.0002160234,0.0002223954,0.0002990751],"domain_scores_gemma":[0.9744344,0.01527297,0.004801114,0.00334372,0.0009101021,0.001237632],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"nonrandomized_trial","study_design_scores_codex":[0.0392363,0.05853791,0.3076113,0.001406459,0.0004168246,0.002102371,0.02790426,0.005900976,0.06679966,0.2595559,0.01642484,0.2141031],"study_design_scores_gemma":[0.01066657,0.01882454,0.5362553,0.0008358003,0.0005216093,0.001274162,0.03304685,0.01961669,0.04683787,0.2657483,0.06601101,0.0003613337],"study_design_candidate":"nonrandomized_trial","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9881186,0.0001398987,0.0005594739,0.00112485,0.0000141204,0.00003999985,0.00003670085,0.0000124727,0.009953911],"genre_scores_gemma":[0.9960587,0.00008396224,0.0003186335,0.0002134892,0.000006769943,0.00002617001,0.00003028524,0.000005850605,0.003256074],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01266206,"threshold_uncertainty_score":0.04235882,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2115906852","doi":"10.1016/j.jhealeco.2013.08.005","title":"Excise tax avoidance: The case of state cigarette taxes","year":2013,"lang":"en","type":"article","venue":"Journal of Health Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":114,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McMaster University","funders":"National Cancer Institute; National Institutes of Health; Purdue University","keywords":"Excise; Economics; Public economics; Indirect tax; Ad valorem tax; Tax avoidance; Microeconomics; Tax reform; Optimal tax; Tax basis; Tax credit; Value-added tax; Welfare; State income tax; Macroeconomics; Market economy; Gross income","authors":[{"name":"Philip DeCicca","is_ca":true},{"name":"Donald Kenkel","is_ca":false},{"name":"Feng Liu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04615560259945643,"gpt":0.2592706962024403,"spread":0.2131150936029839,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003651678,0.0006440308,0.002290978,0.001169156,0.002589322,0.006531144,0.001682452,0.007677575,0.01001075],"category_scores_gemma":[0.00998242,0.0006698585,0.00200868,0.001451551,0.003147915,0.004001559,0.002166307,0.004853187,0.0003957757],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003229712,"about_ca_system_score_gemma":0.003868948,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03288779,"about_ca_topic_score_gemma":0.03489764,"domain_scores_codex":[0.9977337,0.0007272527,0.00006641459,0.000204942,0.0002265634,0.001041166],"domain_scores_gemma":[0.9928704,0.004411284,0.001038581,0.000633292,0.0005352091,0.0005112225],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0008328911,0.0007815927,0.01280883,0.0001418604,0.0002651188,0.002324246,0.0006479876,0.041008,0.0008249165,0.9213057,0.0060887,0.0129701],"study_design_scores_gemma":[0.0006559466,0.0006521014,0.02360387,0.000220119,0.0009297146,0.00131151,0.003880365,0.2017547,0.001386653,0.7502211,0.01518573,0.000198189],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8203936,0.00186792,0.007714869,0.01601719,0.0001443793,0.0001239698,0.0002861748,0.00004929263,0.1534027],"genre_scores_gemma":[0.991237,0.0003818388,0.0005319946,0.0001995455,0.00007939194,0.00001450968,0.00002922918,0.000006472762,0.007519912],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03288779,"threshold_uncertainty_score":0.06539273,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2064062682","doi":"10.1016/s0304-3878(02)00086-x","title":"Taxes, inequality and the size of the informal sector","year":2003,"lang":"en","type":"article","venue":"Journal of Development Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":112,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Montréal; Université Laval","funders":"","keywords":"Inequality; Economics; Informal sector; Labour economics; Demographic economics; Economic growth; Mathematics","authors":[{"name":"Sylvain Dessy","is_ca":true},{"name":"Stéphane Pallage","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03228594291974198,"gpt":0.201057348991104,"spread":0.168771406071362,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001286806,0.0001044519,0.0002653089,0.0008422795,0.0007027933,0.002041219,0.0003808411,0.000595442,0.005628901],"category_scores_gemma":[0.01279072,0.0001014266,0.0001514697,0.001171133,0.001871696,0.002072832,0.000913234,0.000838098,0.000218167],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001114759,"about_ca_system_score_gemma":0.0007365142,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009399678,"about_ca_topic_score_gemma":0.01210857,"domain_scores_codex":[0.9994783,0.0001855455,0.00003135115,0.00004614447,0.00009155838,0.0001671625],"domain_scores_gemma":[0.9790385,0.01373957,0.004793234,0.0006400298,0.0007304478,0.001058242],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007625328,0.0003931533,0.6835187,0.00006822155,0.00009892279,0.0004335379,0.002831686,0.01011832,0.001112781,0.2737746,0.002288756,0.02459884],"study_design_scores_gemma":[0.00009965133,0.000167589,0.570532,0.0001112302,0.000100544,0.0004873609,0.006653881,0.03332755,0.001139841,0.3820914,0.005246196,0.00004281681],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9870723,0.0003766236,0.001433981,0.001174896,0.000008881667,0.000007938911,0.0001577848,0.000006106131,0.009761504],"genre_scores_gemma":[0.9993817,0.00006073706,0.00004366299,0.00001443639,0.00001071139,0.000001628019,0.00002163905,8.876094e-7,0.0004646388],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009399678,"threshold_uncertainty_score":0.0188306,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2114905318","doi":"10.1080/00036840210148021","title":"The Canadian underground and measured economies: Granger causality results","year":2002,"lang":"en","type":"article","venue":"Applied Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":108,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Victoria","funders":"","keywords":"Granger causality; Causality (physics); Economics; Allowance (engineering); Econometrics; Time series; Macroeconomics; Economy; Statistics; Mathematics; Physics","authors":[{"name":"David E. A. Giles","is_ca":true},{"name":"Lindsay M. Tedds","is_ca":false},{"name":"Gugsa Werkneh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0700529174285787,"gpt":0.2009075851345471,"spread":0.1308546677059684,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003685269,0.0007307283,0.0006881498,0.004376899,0.001295072,0.002814383,0.0009706782,0.0006842717,0.01013852],"category_scores_gemma":[0.0347659,0.0002870174,0.001311223,0.008697666,0.00200781,0.001211685,0.001264652,0.001490616,0.0003840419],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006697459,"about_ca_system_score_gemma":0.01521093,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8449689,"about_ca_topic_score_gemma":0.7665055,"domain_scores_codex":[0.9977088,0.0005128987,0.0001474648,0.0002704975,0.0009655743,0.0003948175],"domain_scores_gemma":[0.9733964,0.01727655,0.003513073,0.001593263,0.003525636,0.0006952288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001174394,0.0003158533,0.6083959,0.000677368,0.001547361,0.001268327,0.003227604,0.0669736,0.00106494,0.2037835,0.01058543,0.1009858],"study_design_scores_gemma":[0.0005957491,0.0002568177,0.6588597,0.000479073,0.001947441,0.0006334494,0.007647505,0.1436865,0.004422771,0.1452224,0.03588327,0.0003652713],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9189475,0.003825786,0.01676492,0.003090688,0.0001071264,0.0001762889,0.0057496,0.0003905271,0.05094752],"genre_scores_gemma":[0.9899464,0.001405592,0.002642223,0.0001132449,0.0000318397,0.00003558586,0.001721998,0.00003329943,0.00406975],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1550311,"threshold_uncertainty_score":0.3118882,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2110481599","doi":"10.1111/j.1749-8198.2008.00188.x","title":"Informal Work in Latin America: Competing Perspectives and Recent Debates","year":2008,"lang":"en","type":"article","venue":"Geography Compass","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":105,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Latin Americans; Work (physics); Livelihood; Informal sector; Neoliberalism (international relations); Political science; Quarter (Canadian coin); Development economics; Economic growth; Precarious work; Sociology; Political economy; Economics; Agriculture; Geography; Law","authors":[{"name":"James J. Biles","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0314376295549345,"gpt":0.2115017274950153,"spread":0.1800640979400808,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009072382,0.0003789623,0.000675098,0.003982226,0.00300094,0.01128186,0.001498818,0.004881429,0.005055821],"category_scores_gemma":[0.008422279,0.0002247672,0.0003414465,0.007450449,0.02173342,0.006711476,0.004337213,0.004858199,0.0002602904],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005618672,"about_ca_system_score_gemma":0.003503071,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01479853,"about_ca_topic_score_gemma":0.01320415,"domain_scores_codex":[0.9972361,0.001588832,0.0001121507,0.0003273249,0.0003758195,0.0003599142],"domain_scores_gemma":[0.9799829,0.01610486,0.001599862,0.0003778136,0.00114906,0.0007855889],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000141451,0.0001749973,0.01321191,0.00297179,0.00007408215,0.0005100585,0.07424999,0.0005765464,0.0002620623,0.7360814,0.0235785,0.1481673],"study_design_scores_gemma":[0.00003534112,0.00006232985,0.0285529,0.01308608,0.00005065371,0.0003230267,0.2596438,0.0005590804,0.0001614675,0.203946,0.4935016,0.0000777387],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.05121607,0.4721145,0.0009801352,0.422618,0.001477288,0.00001225478,0.0001138387,0.00001274497,0.05145518],"genre_scores_gemma":[0.5770683,0.3817779,0.0005848656,0.028484,0.009570568,0.00003736425,0.00009853392,0.00002122423,0.002357289],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.01479853,"threshold_uncertainty_score":0.04797989,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1979534185","doi":"10.2307/3552326","title":"Profiles of Tax Non-Compliance among the Self-Employed in Canada: 1969 to 1992","year":2002,"lang":"en","type":"article","venue":"Canadian Public Policy","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":99,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true},"ca_institutions":"University of Victoria","funders":"","keywords":"Compliance (psychology); Business; Accounting; Psychology; Social psychology","authors":[{"name":"Herb J. Schuetze","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04777543781139522,"gpt":0.2165738386775862,"spread":0.168798400866191,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007513376,0.0002352004,0.0003102935,0.002602465,0.001762745,0.0008066703,0.0008371786,0.000336151,0.001512042],"category_scores_gemma":[0.003707838,0.000244525,0.0003487592,0.00520506,0.0005153765,0.0003621334,0.0007140529,0.000606024,0.0002630534],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01585712,"about_ca_system_score_gemma":0.02046731,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.990842,"about_ca_topic_score_gemma":0.9948429,"domain_scores_codex":[0.9991097,0.00004529794,0.00006675374,0.0000644985,0.0003414558,0.0003722753],"domain_scores_gemma":[0.994926,0.0001883566,0.001378845,0.0001477303,0.002555093,0.0008039098],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000696883,0.00002800133,0.9909326,0.00001974511,0.00002219414,0.00006248421,0.001145813,0.0001807477,0.00009805587,0.0001464524,0.001171503,0.006122677],"study_design_scores_gemma":[0.000001435225,0.000007498757,0.9981385,0.000007942359,0.000003296111,0.00002328637,0.0006393405,0.000124673,0.0000428684,0.000009970247,0.00099656,0.000004665284],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9891671,0.0002605181,0.00007074281,0.0002913113,0.000005074196,0.0000323313,0.008283793,0.00001025209,0.001878946],"genre_scores_gemma":[0.9913911,0.0003922478,0.000103848,0.00005736493,0.000003936283,0.00001343092,0.00574692,0.000003644847,0.002287501],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01585712,"threshold_uncertainty_score":0.115052,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1582388226","doi":"10.1023/a:1026004716676","title":"The Effect of Friendly Persuasion and Gender on Tax Comliance Behavior","year":2003,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":98,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"York University","keywords":"Persuasion; Compliance (psychology); Taxpayer; Psychology; Social psychology; Control (management); Audit; Business ethics; Accounting; Business; Economics; Public relations; Political science; Law","authors":[{"name":"Janne Chung","is_ca":true},{"name":"Vaswanath Umashanker Trivedi","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1106889024353559,"gpt":0.2976357506318266,"spread":0.1869468481964708,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003431368,0.00018971,0.0003048324,0.000748315,0.0009227717,0.002318165,0.0003737477,0.001478878,0.01594115],"category_scores_gemma":[0.03908827,0.0002338712,0.0002701457,0.0004937725,0.001089738,0.0008249164,0.0006331535,0.001374755,0.000895439],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007037689,"about_ca_system_score_gemma":0.0008569807,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003114998,"about_ca_topic_score_gemma":0.004153409,"domain_scores_codex":[0.9973706,0.001804265,0.00008316669,0.0001710864,0.0002156394,0.0003552598],"domain_scores_gemma":[0.9128242,0.07055555,0.007681664,0.002319959,0.001633546,0.004985081],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005892043,0.00409575,0.946748,0.00004359829,0.0001672941,0.000678773,0.006716319,0.0005307434,0.002343356,0.004140564,0.001341992,0.02730148],"study_design_scores_gemma":[0.0002353106,0.001668338,0.9799146,0.00003895742,0.000161241,0.0006560981,0.007059278,0.002159128,0.001247691,0.004536675,0.002281961,0.00004067049],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9930449,0.00009284166,0.00006004991,0.0005598725,0.00001589487,0.000006365916,0.00003603367,0.000003315425,0.0061807],"genre_scores_gemma":[0.9987339,0.00002916899,0.00002692199,0.00006044971,0.00001027629,0.000002886067,0.00001134962,0.000003831974,0.001121308],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01594115,"threshold_uncertainty_score":0.05332845,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3027624398","doi":"","title":"Working From Home across Countries","year":2020,"lang":"en","type":"preprint","venue":"Alexandria (UniSG) (University of St.Gallen)","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":98,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"","keywords":"Work (physics); Business; Developing country; Demographic economics; Labour economics; Agriculture; Economic growth; Economics; Geography","authors":[{"name":"Charles Gottlieb","is_ca":false},{"name":"Jan Grobovšek","is_ca":false},{"name":"Markus Poschke","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07086418948708449,"gpt":0.2206094421159757,"spread":0.1497452526288912,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001193369,0.0002622243,0.0007151006,0.002402886,0.0008779399,0.002530459,0.0005303735,0.0005178931,0.01019189],"category_scores_gemma":[0.004378543,0.0001975454,0.0004999564,0.004451103,0.0006313442,0.001384281,0.002098363,0.0006423671,0.0008158291],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000585305,"about_ca_system_score_gemma":0.0003480807,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01134359,"about_ca_topic_score_gemma":0.006598737,"domain_scores_codex":[0.9986705,0.0003402323,0.00008635669,0.0003438999,0.0001819506,0.0003771973],"domain_scores_gemma":[0.996954,0.0007417102,0.001252809,0.0003293327,0.0003059895,0.0004161512],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005020906,0.0002886653,0.782831,0.0003472603,0.0009187172,0.00191022,0.00517484,0.01781074,0.0007429775,0.06606495,0.00838424,0.1150243],"study_design_scores_gemma":[0.0001426921,0.0003137776,0.9078232,0.0005889443,0.0003665176,0.001625819,0.01385748,0.008718568,0.0007763193,0.02602681,0.03969119,0.00006854536],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9704354,0.0025849,0.001782474,0.0007152644,0.00003936784,0.00003026488,0.001652257,0.00002634483,0.02273365],"genre_scores_gemma":[0.99585,0.0006892063,0.0003605312,0.00008595904,0.00001173751,0.00002054311,0.0007261753,0.000008551991,0.002247265],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01134359,"threshold_uncertainty_score":0.03409529,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1973507583","doi":"10.1257/pol.1.1.1","title":"Optimal Tax Design and Enforcement with an Informal Sector","year":2009,"lang":"en","type":"article","venue":"American Economic Journal Economic Policy","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":97,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Queen's University","funders":"","keywords":"Informal sector; Enforcement; Commodity; Economics; Ad valorem tax; International economics; Value-added tax; Government (linguistics); Tax reform; Balance (ability); Business; Monetary economics; Public economics; Market economy","authors":[{"name":"Robin Boadway","is_ca":true},{"name":"Motohiro Sato","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02503448625319875,"gpt":0.2485913567906773,"spread":0.2235568705374785,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005165746,0.0005963382,0.00141444,0.0008660586,0.00081469,0.003146949,0.001025822,0.002250169,0.007273946],"category_scores_gemma":[0.01933923,0.0005499673,0.0005830337,0.0008305929,0.002006278,0.002889194,0.001785335,0.002058038,0.0006316951],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002865793,"about_ca_system_score_gemma":0.004125815,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002912693,"about_ca_topic_score_gemma":0.002406835,"domain_scores_codex":[0.9965333,0.001730442,0.0002172189,0.0004800608,0.0004513874,0.0005875209],"domain_scores_gemma":[0.9890465,0.004960429,0.002658388,0.001292323,0.001327815,0.0007145685],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0005280957,0.0003876585,0.003243987,0.0002191545,0.00008587749,0.0002624743,0.0002015283,0.217002,0.001681574,0.7295117,0.004229387,0.04264657],"study_design_scores_gemma":[0.0003742675,0.0002107664,0.001332907,0.00009822708,0.00005835551,0.00009766598,0.0001844958,0.4644657,0.001143392,0.525853,0.006145851,0.00003538925],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3392566,0.0009589075,0.5741867,0.00681619,0.0002863873,0.0009449107,0.0004879455,0.0003897563,0.07667252],"genre_scores_gemma":[0.9628206,0.0002329413,0.0261695,0.000211702,0.00007642279,0.0001688845,0.00006588345,0.00002601424,0.01022802],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.007273946,"threshold_uncertainty_score":0.02731937,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2310821188","doi":"","title":"Size and Development of the Shadow Economy of 31 European and 5 other OECD Countries from 2003 to 2013: A Further Decline","year":2013,"lang":"en","type":"article","venue":"","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":94,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Shadow (psychology); Economy; European union; Economics; Eu countries; International economics","authors":[{"name":"Friedrich Schneider","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02683082312282083,"gpt":0.2045443424138641,"spread":0.1777135192910432,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008681675,0.0002451632,0.0003152204,0.002782541,0.000322195,0.001349076,0.0002462594,0.0002132831,0.002286927],"category_scores_gemma":[0.002253522,0.0001055838,0.000731858,0.005343783,0.0004616794,0.001068104,0.001149866,0.0003525058,0.0005697471],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001157529,"about_ca_system_score_gemma":0.001372796,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02786526,"about_ca_topic_score_gemma":0.02257239,"domain_scores_codex":[0.9995534,0.00003637851,0.00005911554,0.00007439235,0.0001331434,0.0001436317],"domain_scores_gemma":[0.9979337,0.0001985487,0.0007000642,0.0001691595,0.0008131008,0.0001853419],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004450024,0.00004497271,0.8421022,0.0003647773,0.000267151,0.0009739936,0.001855262,0.001858007,0.001483204,0.003795899,0.01845172,0.1283579],"study_design_scores_gemma":[0.000003643042,0.00001855857,0.9670674,0.00005474931,0.00002825632,0.000318965,0.001099253,0.0001734968,0.0006496565,0.0002057548,0.03036949,0.00001077352],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9523132,0.003951374,0.0006315898,0.0007404945,0.00007739563,0.00002557153,0.01798697,0.000119214,0.02415412],"genre_scores_gemma":[0.9814708,0.002494754,0.0007323069,0.0001249966,0.00005764235,0.00002209572,0.01158243,0.00004136907,0.003473646],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02786526,"threshold_uncertainty_score":0.05540615,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1835416009","doi":"10.5539/ijef.v7n9p207","title":"Determinants of Tax Compliance: A Review of Factors and Conceptualizations","year":2015,"lang":"en","type":"review","venue":"International Journal of Economics and Finance","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":94,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Compliance (psychology); Enforcement; Public economics; Taxpayer; Normative; Control (management); Affect (linguistics); Phenomenon; Economics; Business; Psychology; Social psychology; Political science","authors":[{"name":"Edward E. Marandu","is_ca":false},{"name":"Christian John Mbekomize","is_ca":false},{"name":"Alexander N. Ifezue","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1764392827735694,"gpt":0.3524833307156774,"spread":0.176044047942108,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004253551,0.001081478,0.001570793,0.006942365,0.0006254993,0.002357662,0.001207807,0.0009693487,0.002370396],"category_scores_gemma":[0.008768509,0.0005642365,0.001156808,0.007310289,0.002290214,0.003254389,0.001000977,0.001670034,0.0003814423],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002496201,"about_ca_system_score_gemma":0.005658199,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007392257,"about_ca_topic_score_gemma":0.006159527,"domain_scores_codex":[0.9985368,0.0004768497,0.0002133786,0.0002306673,0.0004559197,0.00008632982],"domain_scores_gemma":[0.9912503,0.006313153,0.001099592,0.000131538,0.001086278,0.0001192118],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00007711266,0.0001946847,0.0294989,0.03573156,0.0005142621,0.0002562543,0.002123487,0.001929649,0.0003075471,0.05095831,0.01032156,0.8680866],"study_design_scores_gemma":[0.00003914354,0.0003803517,0.171054,0.1124917,0.002403184,0.003320636,0.01000367,0.002777329,0.001435393,0.07741807,0.6183832,0.0002933026],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.004923547,0.9873807,0.001690597,0.002250042,0.0001079881,0.00004463258,0.0001216773,0.00001531265,0.003465449],"genre_scores_gemma":[0.0309727,0.9671133,0.001156947,0.0002342161,0.00009799867,0.00003618596,0.0001093357,0.000005114857,0.000274217],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.007392257,"threshold_uncertainty_score":0.02249521,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1980292512","doi":"10.1142/s1084946712500057","title":"EVALUATING THE MOTIVES OF INFORMAL ENTREPRENEURS IN KOFORIDUA, GHANA","year":2012,"lang":"en","type":"article","venue":"Journal of Developmental Entrepreneurship","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":92,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"","keywords":"Informal sector; Entrepreneurship; Face (sociological concept); Female entrepreneurs; Informal education; Women entrepreneurs; Business; Developing country; Economic growth; Economics; Sociology; Social science","authors":[{"name":"Kwame Adom","is_ca":true},{"name":"Colin C. Williams","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1068516074372823,"gpt":0.2964067968116584,"spread":0.1895551893743762,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001197799,0.0001765589,0.0002077188,0.0008917277,0.001283873,0.001012686,0.0001854373,0.0003299743,0.001886578],"category_scores_gemma":[0.003344598,0.0001611344,0.00008397122,0.0007268958,0.001140115,0.0008028739,0.001118155,0.0003167662,0.0001867135],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008351727,"about_ca_system_score_gemma":0.0006929388,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005702643,"about_ca_topic_score_gemma":0.01993894,"domain_scores_codex":[0.999539,0.0002317528,0.00002405376,0.00002692774,0.00004568548,0.000132658],"domain_scores_gemma":[0.9977331,0.0008883211,0.0007680842,0.00004140451,0.0001653994,0.0004036235],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001678627,0.0002120831,0.8317277,0.00008937238,0.00000723181,0.001475273,0.1456499,0.00008617115,0.001248094,0.001352244,0.0002560412,0.01772805],"study_design_scores_gemma":[0.000009297515,0.0001531575,0.4515104,0.0001035698,0.000006648621,0.0003038252,0.5443877,0.0002163779,0.0002337093,0.0004899836,0.002577471,0.000007848857],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.999421,0.00002929394,0.00002415807,0.00004027003,7.052346e-7,0.000009724014,0.000007478947,2.236034e-7,0.0004670958],"genre_scores_gemma":[0.9994211,0.00008583578,0.00006114257,0.00001369252,8.822272e-7,0.00001192642,0.00001214393,5.489693e-7,0.0003928088],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005702643,"threshold_uncertainty_score":0.01133889,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2883140202","doi":"10.1111/1911-3846.12439","title":"Tax Reporting Behavior Under Audit Certainty","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":91,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Business; Audit; Certainty; Accounting; Payment; Enforcement; Incentive; Taxpayer; Internal revenue; Actuarial science; Public economics; Service (business); Finance; Economics; Microeconomics; Marketing","authors":[{"name":"Benjamin C. Ayers","is_ca":false},{"name":"Jeri K. Seidman","is_ca":false},{"name":"Erin Towery","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2627360131302162,"gpt":0.3801544519455189,"spread":0.1174184388153028,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008104874,0.0001533181,0.0004430146,0.001132991,0.0003690383,0.001741465,0.0004737186,0.0004887706,0.001909227],"category_scores_gemma":[0.07540135,0.0001782662,0.0002269369,0.001495613,0.0005089796,0.0008011704,0.0005901136,0.0007420951,0.0003290313],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0011211,"about_ca_system_score_gemma":0.0009000483,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007981,"about_ca_topic_score_gemma":0.006615158,"domain_scores_codex":[0.9923744,0.004273311,0.0006887233,0.0006591962,0.001345599,0.000658782],"domain_scores_gemma":[0.7904105,0.06219731,0.1289556,0.01053985,0.005527152,0.002369585],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003580788,0.0002027981,0.9835523,0.00001347467,0.00005608901,0.00006254605,0.0003206949,0.003244113,0.0003122102,0.0007548552,0.000348952,0.01077404],"study_design_scores_gemma":[0.00002933395,0.000321397,0.9772924,0.00002169069,0.00004653096,0.0001504672,0.0008850087,0.01803242,0.001107345,0.001152746,0.0009333835,0.00002725181],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9984951,0.00002645254,0.000248148,0.0000937484,0.000001731807,0.00001142869,0.0001607459,0.00000838197,0.0009542996],"genre_scores_gemma":[0.999615,0.00001496871,0.00009031352,0.00001189982,0.000003687127,0.000003145708,0.0001197937,8.272733e-7,0.0001403987],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008104874,"threshold_uncertainty_score":0.04286319,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2114652075","doi":"10.1068/a37172","title":"Community Currency in the United States: The Social Environments in Which it Emerges and Survives","year":2005,"lang":"en","type":"article","venue":"Environment and Planning A Economy and Space","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":89,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Currency; Quarter (Canadian coin); Local currency; Unemployment; Population; Poverty; Educational attainment; Census; Economics; Demographic economics; Development economics; Geography; Economic growth; Sociology; Monetary economics; Demography","authors":[{"name":"Ed Collom","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05436460837522785,"gpt":0.2481190539171087,"spread":0.1937544455418808,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000333507,0.0001008493,0.0001267349,0.001008098,0.001015777,0.001705341,0.0001805897,0.0003323767,0.002001157],"category_scores_gemma":[0.001325035,0.00006771973,0.00006781046,0.00184777,0.0008428624,0.001146396,0.00114659,0.0004314707,0.0001237291],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007325027,"about_ca_system_score_gemma":0.0005907558,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03081706,"about_ca_topic_score_gemma":0.05018251,"domain_scores_codex":[0.9997327,0.0001309691,0.00001157742,0.00002282189,0.00003443588,0.00006752391],"domain_scores_gemma":[0.999467,0.0001125943,0.0001954705,0.00001912297,0.0000539176,0.0001518005],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.00009850134,0.0003043764,0.8592604,0.00007722763,0.00004040378,0.0004911146,0.03651657,0.000522393,0.000316945,0.01806119,0.007609282,0.07670166],"study_design_scores_gemma":[0.000006980476,0.0001096204,0.8987406,0.000119182,0.00001472387,0.000417729,0.06778862,0.0008354241,0.00009301444,0.003024279,0.02883366,0.00001611805],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9913129,0.000887396,0.0001071747,0.0006662208,0.00001047732,0.000005455574,0.0001196075,0.000002200294,0.006888415],"genre_scores_gemma":[0.9986247,0.0005513159,0.0000869133,0.00009058391,0.000007723769,0.000006416348,0.0001213247,7.491887e-7,0.000510312],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03081706,"threshold_uncertainty_score":0.06127536,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2151126219","doi":"10.2139/ssrn.629350","title":"Theft and Taxes","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":88,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Economics","authors":[{"name":"Mihir A. Desai","is_ca":false},{"name":"I. J. Alexander Dyck","is_ca":true},{"name":"Luigi Zingales","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01676538408916282,"gpt":0.2134087316804904,"spread":0.1966433475913276,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001008932,0.0001805664,0.0004127271,0.0008926126,0.001663318,0.004217854,0.000400979,0.002426095,0.02218771],"category_scores_gemma":[0.007333841,0.0001546427,0.0002587383,0.001868097,0.003407402,0.003576829,0.001030255,0.002466827,0.001297574],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001777483,"about_ca_system_score_gemma":0.001539159,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004903993,"about_ca_topic_score_gemma":0.004862424,"domain_scores_codex":[0.9989874,0.0003036356,0.00005598394,0.0001459051,0.0003132657,0.0001937557],"domain_scores_gemma":[0.9970828,0.001255121,0.0006406044,0.0005283644,0.0003641237,0.0001289642],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001503365,0.00003237803,0.0008510185,0.00001655442,0.00000329781,0.00003404773,0.0003187531,0.0001628813,0.00002527873,0.9778934,0.006397893,0.01424947],"study_design_scores_gemma":[0.00001169527,0.0000246037,0.002443142,0.00009288475,0.000009542187,0.0001831557,0.0005520764,0.0006352374,0.0001492443,0.9424039,0.05348704,0.000007599516],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1690854,0.01014865,0.009083841,0.036116,0.000562141,0.00004275221,0.0003124954,0.00005688822,0.7745917],"genre_scores_gemma":[0.8974849,0.002323189,0.0004712852,0.001546645,0.0002711097,0.00001453135,0.00008417712,0.00002196023,0.0977822],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02218771,"threshold_uncertainty_score":0.07422531,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W64703088","doi":"10.2139/ssrn.2365189","title":"Study to Quantify and Analyse the VAT Gap in the EU-27 Member States","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":88,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Member states; Revenue; Eu countries; Economics; European union; Estimation; International economics; Public economics; Macroeconomics; Accounting","authors":[{"name":"Luca Barbone","is_ca":false},{"name":"Misha Belkindas","is_ca":false},{"name":"Léon Bettendorf","is_ca":false},{"name":"Richard M. Bird","is_ca":false},{"name":"Mikhail Bonch-Osmolovskiy","is_ca":false},{"name":"Michael Smart","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05109810265179851,"gpt":0.2762178085035007,"spread":0.2251197058517022,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002301734,0.0001481128,0.0004501356,0.00142574,0.0006238112,0.002475343,0.0004911434,0.0009573054,0.002706944],"category_scores_gemma":[0.006442719,0.0001093462,0.0004162178,0.002278744,0.0005061837,0.001594725,0.00129668,0.0008651941,0.0003908568],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001407773,"about_ca_system_score_gemma":0.001669443,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005816989,"about_ca_topic_score_gemma":0.004358497,"domain_scores_codex":[0.9986992,0.0004905119,0.00009468648,0.0002267407,0.0002697737,0.0002190903],"domain_scores_gemma":[0.9965579,0.0014089,0.001103952,0.0002460475,0.0005477331,0.0001353173],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001073593,0.0006913072,0.4578434,0.0005747882,0.0004953156,0.00100403,0.00527409,0.03203188,0.002547794,0.3669927,0.007368138,0.124103],"study_design_scores_gemma":[0.0001354314,0.001178593,0.7652615,0.0008663128,0.0003160214,0.001436991,0.01821292,0.06733184,0.005639114,0.07878798,0.06073409,0.0000992221],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9787629,0.001272266,0.00266729,0.0007089367,0.00003723193,0.00002972337,0.0007207448,0.00003152624,0.01576932],"genre_scores_gemma":[0.9977936,0.0001088377,0.000521338,0.00005691515,0.00001304426,0.00001388468,0.0003099035,0.000007165425,0.00117542],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005816989,"threshold_uncertainty_score":0.01217288,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2141978053","doi":"10.1142/s1084946713500040","title":"EVALUATING THE GENDER VARIATIONS IN INFORMAL SECTOR ENTREPRENEURSHIP: SOME LESSONS FROM BRAZIL","year":2013,"lang":"en","type":"article","venue":"Journal of Developmental Entrepreneurship","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":84,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Humber Polytechnic","funders":"","keywords":"Informal sector; Entrepreneurship; Realm; Female entrepreneurs; Economic growth; Business; Developing country; Women entrepreneurs; Labour economics; Economics; Political science; Finance","authors":[{"name":"Colin C. Williams","is_ca":false},{"name":"Youssef Youssef","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1231011033860184,"gpt":0.3026778260487443,"spread":0.1795767226627258,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005302971,0.000231193,0.0004390309,0.001931977,0.001625909,0.001500513,0.0005246848,0.000511613,0.002437566],"category_scores_gemma":[0.01356448,0.0001723045,0.000332161,0.002809807,0.00218164,0.001789536,0.001958408,0.0006023478,0.000132443],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001692643,"about_ca_system_score_gemma":0.001943308,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09130352,"about_ca_topic_score_gemma":0.1600671,"domain_scores_codex":[0.9984629,0.0008266077,0.00007645979,0.0001422713,0.0002418432,0.0002499429],"domain_scores_gemma":[0.9922077,0.0053593,0.0008348937,0.0003146779,0.0009858516,0.0002975787],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001522355,0.0001878637,0.6485295,0.0004009635,0.00007161198,0.001524774,0.2297293,0.000266409,0.001073619,0.0403413,0.001555678,0.07616694],"study_design_scores_gemma":[0.00001789084,0.0001945333,0.577625,0.000809153,0.00008668662,0.0007093544,0.3786668,0.001117486,0.000654716,0.01412154,0.02595869,0.00003816066],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9723796,0.003300482,0.00132574,0.003954721,0.00003944532,0.00005835487,0.0003204044,0.000005417267,0.01861588],"genre_scores_gemma":[0.9977912,0.0008652345,0.0003950301,0.0002245422,0.00001136113,0.00001366269,0.00005917672,0.000005496786,0.0006342382],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09130352,"threshold_uncertainty_score":0.1815442,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123966224","doi":"10.1086/680657","title":"Costs and Benefits to Phasing out Paper Currency","year":2015,"lang":"en","type":"article","venue":"NBER Macroeconomics Annual","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":76,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Currency; Economics; Government (linguistics); Cryptocurrency; Payment; Value (mathematics); Monetary economics; Business; Finance; Computer security; Computer science","authors":[{"name":"Kenneth Rogoff","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06093475321806548,"gpt":0.2657223297402682,"spread":0.2047875765222027,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0199722,0.001041156,0.0006938957,0.005520745,0.002863385,0.01297329,0.0020367,0.003351709,0.1071152],"category_scores_gemma":[0.1063621,0.000787413,0.001105234,0.004469396,0.003736114,0.01416207,0.006601985,0.002925356,0.03817356],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003015255,"about_ca_system_score_gemma":0.004802044,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001769579,"about_ca_topic_score_gemma":0.001143256,"domain_scores_codex":[0.9791781,0.007105657,0.001511669,0.001077613,0.009751568,0.00137538],"domain_scores_gemma":[0.887416,0.04264501,0.008069479,0.03884993,0.01793125,0.005088274],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00051909,0.0003403017,0.005344442,0.0005974447,0.00005593629,0.0007936742,0.0009699672,0.001387331,0.002759894,0.1659306,0.1242367,0.6970646],"study_design_scores_gemma":[0.0002437519,0.0005742644,0.01945049,0.001818787,0.0001101424,0.003050544,0.003209271,0.002033068,0.00632031,0.1638424,0.799134,0.0002130188],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.07825831,0.02790147,0.05782985,0.08602754,0.01052975,0.0009371848,0.001490725,0.002873664,0.7341514],"genre_scores_gemma":[0.5324652,0.03259141,0.05463662,0.01384349,0.008457847,0.0007260385,0.003478633,0.002020851,0.35178],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1071152,"threshold_uncertainty_score":0.3583361,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3187487399","doi":"10.1080/09638180.2021.1951316","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":73,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Universität Paderborn; Ludwig-Maximilians-Universität München; University of Toronto; Deutsche Forschungsgemeinschaft","keywords":"Tax reform; Value-added tax; Tax credit; Business; Ad valorem tax; Indirect tax; Tax avoidance; State income tax; Public economics; Economics","authors":[{"name":"Thomas Hoppe","is_ca":false},{"name":"Deborah Schanz","is_ca":false},{"name":"Susann Sturm","is_ca":false},{"name":"Caren Sureth-Sloane","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1217122402752331,"gpt":0.2815680397430388,"spread":0.1598557994678057,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002008469,0.0003097813,0.000342407,0.009352935,0.0004088886,0.00142145,0.0003973201,0.0002891363,0.004979779],"category_scores_gemma":[0.01210155,0.0001349508,0.0005499314,0.01185457,0.0004771911,0.001796827,0.00137295,0.0007789147,0.0006372933],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001182132,"about_ca_system_score_gemma":0.001252218,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007882458,"about_ca_topic_score_gemma":0.008991702,"domain_scores_codex":[0.9979581,0.0005706486,0.0003343555,0.0001697888,0.0007604045,0.0002066185],"domain_scores_gemma":[0.979075,0.003931734,0.01152814,0.001011854,0.003701405,0.0007518975],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006690362,0.000108147,0.9354612,0.0001921945,0.0002792052,0.00006485116,0.0007240822,0.00256534,0.0002902701,0.008304329,0.0144296,0.03751384],"study_design_scores_gemma":[0.00001344071,0.00008490974,0.9601673,0.0001199121,0.00006875099,0.0002527003,0.001523543,0.001818428,0.0004145686,0.00226978,0.03321882,0.00004784297],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8887484,0.001888151,0.01235969,0.0007912818,0.0001027877,0.0006308004,0.04666798,0.0001705024,0.04864042],"genre_scores_gemma":[0.9441692,0.001339771,0.008026236,0.0001450329,0.00006543879,0.0004411589,0.04195418,0.00004918159,0.003809941],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009352935,"threshold_uncertainty_score":0.01665908,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3133604690","doi":"10.1016/j.energy.2021.120210","title":"The determinants of the energy consumption: A shadow economy-based perspective","year":2021,"lang":"en","type":"article","venue":"Energy","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":73,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of the Fraser Valley","funders":"","keywords":"Economics; Energy intensity; Energy consumption; Shadow (psychology); Consumption (sociology); Context (archaeology); Openness to experience; Panel data; Economy; Industrialisation; Secondary sector of the economy; Econometrics; Engineering; Market economy; Geography","authors":[{"name":"Canh Phuc Nguyen","is_ca":false},{"name":"Chrıstophe Schınckus","is_ca":true},{"name":"Thanh Dinh Su","is_ca":false},{"name":"Felicia Hui Ling Chong","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03485721934637869,"gpt":0.2355273295063262,"spread":0.2006701101599475,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001182967,0.0003390979,0.0008675853,0.001162748,0.0003930329,0.002890995,0.0007104039,0.001024005,0.01116312],"category_scores_gemma":[0.005225735,0.0003541786,0.0007630046,0.001805122,0.001776764,0.00354811,0.0009248036,0.001598943,0.0003276655],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001599261,"about_ca_system_score_gemma":0.001289921,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007440251,"about_ca_topic_score_gemma":0.006146569,"domain_scores_codex":[0.9994479,0.0002103223,0.00002487319,0.00007659787,0.0001214346,0.0001188822],"domain_scores_gemma":[0.9944462,0.00359003,0.0009145308,0.0003951606,0.0004687118,0.0001853629],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00006261872,0.0001224125,0.0200019,0.0001018792,0.00006559677,0.0002565201,0.0001311324,0.06948332,0.0005335803,0.8956847,0.002050617,0.01150591],"study_design_scores_gemma":[0.0000271537,0.000112902,0.03102825,0.00008592849,0.00006659979,0.0001786165,0.0005951068,0.1902584,0.0008912609,0.7684987,0.008211996,0.00004508658],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6661014,0.0059204,0.1757566,0.01693013,0.0002457788,0.0001353678,0.001344742,0.0001689848,0.1333966],"genre_scores_gemma":[0.9916983,0.001250839,0.0009886099,0.00009664775,0.0001136771,0.000009747347,0.0000881587,0.0000160555,0.005738072],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01116312,"threshold_uncertainty_score":0.03734434,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1971546750","doi":"10.1108/01443571111111937","title":"The impact of country culture on the adoption of new forms of work organization","year":2011,"lang":"en","type":"article","venue":"International Journal of Operations & Production Management","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":72,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Hofstede's cultural dimensions theory; Originality; Uncertainty avoidance; Variables; Dimension (graph theory); Marketing; Per capita; Variable (mathematics); Work (physics); Value (mathematics); Organizational culture; Multivariate statistics; Business; Economics; Sociology; Psychology; Creativity; Social psychology; Collectivism; Management; Statistics; Mathematics","authors":[{"name":"Raffaella Cagliano","is_ca":false},{"name":"Federico Caniato","is_ca":false},{"name":"Ruggero Golini","is_ca":false},{"name":"Annachiara Longoni","is_ca":false},{"name":"Evelyn Micelotta","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04457078779644356,"gpt":0.2602655512691729,"spread":0.2156947634727294,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003408844,0.0002292458,0.0002674688,0.001183087,0.0006688397,0.00275807,0.000366083,0.0002088056,0.003754278],"category_scores_gemma":[0.01388277,0.0001540652,0.0003548326,0.001728552,0.001178348,0.0008728643,0.001729004,0.0006586859,0.0002968385],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009546762,"about_ca_system_score_gemma":0.001136893,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006312241,"about_ca_topic_score_gemma":0.00987019,"domain_scores_codex":[0.9964024,0.001922467,0.0002830236,0.0002969016,0.0005888192,0.000506443],"domain_scores_gemma":[0.9732929,0.009968471,0.009872075,0.00177472,0.002708062,0.002383851],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007369043,0.00009381566,0.9760312,0.0000701344,0.00009520756,0.000101695,0.002342941,0.0003062854,0.000177937,0.0006136437,0.0001611296,0.01993219],"study_design_scores_gemma":[0.000001887148,0.00009163022,0.9909953,0.00007194031,0.0000249635,0.00005411826,0.007543812,0.0001860373,0.0001329481,0.0001197006,0.0007685857,0.000009030254],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9939016,0.0003572511,0.0002597059,0.000142518,0.00001270438,0.00001432091,0.00008193203,0.000003067174,0.005227019],"genre_scores_gemma":[0.9992481,0.0002050535,0.0002131393,0.00002619398,0.000003840864,0.000007467327,0.000046017,0.000002385852,0.000247714],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006312241,"threshold_uncertainty_score":0.01802796,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2077511828","doi":"10.1007/s10683-006-7053-8","title":"Tax compliance and obedience to authority at home and in the lab: A new experimental approach","year":2006,"lang":"en","type":"article","venue":"Experimental Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":72,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University; University of Guelph","funders":"","keywords":"Obedience; Compliance (psychology); Audit; Evasion (ethics); Tax evasion; Experimental economics; Business; Economics; Public economics; Microeconomics; Accounting; Social psychology; Psychology","authors":[{"name":"Charles Bram Cadsby","is_ca":true},{"name":"Elizabeth Maynes","is_ca":true},{"name":"Viswanath Umashanker Trivedi","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05957209868921761,"gpt":0.2596649551990974,"spread":0.2000928565098798,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01353757,0.0008900601,0.0008274777,0.0008818519,0.001184051,0.002663559,0.001509856,0.002408823,0.008025269],"category_scores_gemma":[0.05002982,0.0008304363,0.0005918226,0.0006413403,0.006492466,0.002791404,0.002459007,0.003453839,0.0004821557],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001553345,"about_ca_system_score_gemma":0.0009720048,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006917682,"about_ca_topic_score_gemma":0.0006237776,"domain_scores_codex":[0.9813644,0.01424997,0.0008478526,0.001421613,0.001657835,0.0004583369],"domain_scores_gemma":[0.9020088,0.06388298,0.01554041,0.01480596,0.002068953,0.001692795],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"nonrandomized_trial","study_design_gemma":"bench_or_experimental","study_design_scores_codex":[0.05482218,0.2775154,0.08285489,0.002517059,0.001340089,0.001346091,0.01754738,0.01187441,0.145261,0.2744526,0.007417452,0.1230515],"study_design_scores_gemma":[0.0322837,0.1954935,0.1637664,0.0007942975,0.001820417,0.001605601,0.007462945,0.07218345,0.1022959,0.3774416,0.04347786,0.001374447],"study_design_candidate":"bench_or_experimental","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9694378,0.000150342,0.01473877,0.001019549,0.0001646826,0.001177759,0.0001985027,0.00006647981,0.01304618],"genre_scores_gemma":[0.9740338,0.0001418169,0.01780006,0.0006500162,0.0001097979,0.004251976,0.0001146021,0.0000304093,0.002867596],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01353757,"threshold_uncertainty_score":0.07159436,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2087015943","doi":"10.1257/pol.20130101","title":"The Impact of Including, Adding, and Subtracting a Tax on Demand","year":2015,"lang":"en","type":"article","venue":"American Economic Journal Economic Policy","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":71,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Monetary economics; Tax credit; Economics; Cash; Ad valorem tax; Tax reform; Deferred tax; Value-added tax; Indirect tax; Equivalence (formal languages); Microeconomics; Public economics; State income tax; Macroeconomics; Gross income","authors":[{"name":"Naomi E. Feldman","is_ca":false},{"name":"Bradley J. Ruffle","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06011324898708214,"gpt":0.3276353778765714,"spread":0.2675221288894892,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002792779,0.0007692398,0.0008354731,0.0002628721,0.0004574132,0.00144824,0.0008977015,0.001283631,0.01052528],"category_scores_gemma":[0.02249658,0.0003370214,0.0005055799,0.0004161504,0.001307957,0.001110742,0.00102997,0.001415627,0.0008382465],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007336907,"about_ca_system_score_gemma":0.0009618344,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002269784,"about_ca_topic_score_gemma":0.001662032,"domain_scores_codex":[0.9982279,0.0008244294,0.0001464944,0.000296987,0.0002687294,0.0002355624],"domain_scores_gemma":[0.9742038,0.01793805,0.003695471,0.002546416,0.0005698413,0.001046344],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"randomized_trial","study_design_gemma":"observational","study_design_scores_codex":[0.2695086,0.08007833,0.1715849,0.001889993,0.001751418,0.0006653998,0.00189528,0.06206092,0.1387608,0.02338201,0.004596468,0.243826],"study_design_scores_gemma":[0.01712313,0.1812209,0.5521087,0.0003503445,0.003788791,0.0005968342,0.004096046,0.1100403,0.06987505,0.04922438,0.01099679,0.000578795],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966415,0.00003922976,0.0003777159,0.0001193916,0.00003259288,0.00006970575,0.0001088543,0.00001603008,0.002595],"genre_scores_gemma":[0.9971963,0.00007741908,0.0008414215,0.0001242971,0.0000223693,0.0000817413,0.0001591295,0.000009183671,0.001488137],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01052528,"threshold_uncertainty_score":0.03521061,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2093589406","doi":"10.1177/0020715204048309","title":"Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland","year":2004,"lang":"en","type":"article","venue":"International Journal of Comparative Sociology","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":69,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Compliance (psychology); Public economics; Business; Economics; Psychology; Social psychology","authors":[{"name":"Benno Torgler","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1375080779211429,"gpt":0.3916523770310062,"spread":0.2541442991098634,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001824201,0.0002634743,0.0002755083,0.001189397,0.0008329946,0.0009136875,0.0002385968,0.0002204806,0.001279574],"category_scores_gemma":[0.004073576,0.0001166613,0.0002914317,0.001623985,0.001028085,0.0002929321,0.001026323,0.000281897,0.0001327558],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009119327,"about_ca_system_score_gemma":0.0004651186,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1075962,"about_ca_topic_score_gemma":0.1385011,"domain_scores_codex":[0.9989514,0.0005883811,0.00004743292,0.0001068772,0.0001775405,0.0001283633],"domain_scores_gemma":[0.9960109,0.001303944,0.001219609,0.0005647447,0.0006866303,0.0002141457],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001400556,0.0001020024,0.9676763,0.00005116086,0.0002368471,0.0001914172,0.01717193,0.0002896633,0.001273007,0.0006770635,0.0004677317,0.01172275],"study_design_scores_gemma":[0.000004042663,0.00002844932,0.9943056,0.00001258692,0.00002795475,0.00005834059,0.004725958,0.0001495042,0.0001582201,0.00003858281,0.0004842388,0.000006554053],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982347,0.0001422865,0.00004880732,0.00004705336,0.000001889158,0.000004242777,0.00004965959,0.000001490459,0.001469834],"genre_scores_gemma":[0.9996405,0.00008822038,0.00003369524,0.00001541739,0.000001701897,0.000003935278,0.00008954993,0.000001499972,0.0001255512],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1075962,"threshold_uncertainty_score":0,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2735643036","doi":"10.3386/w23589","title":"Vulnerability and Clientelism","year":2017,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":66,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Agencia Española de Cooperación Internacional para el Desarrollo; University of Toronto; Social Sciences and Humanities Research Council of Canada; Canada Research Chairs; Canadian Institute for Advanced Research","keywords":"Clientelism; Vulnerability (computing); Business; Computer security; Political science; Computer science; Politics; Law; Democracy","authors":[{"name":"Gustavo J. Bobonis","is_ca":false},{"name":"Paul Gertler","is_ca":false},{"name":"Marco Gonzalez-Navarro","is_ca":false},{"name":"Simeon Nichter","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.5763396256818348,"gpt":0.5261827864232573,"spread":0.0501568392585775,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001918258,0.0002151647,0.0002617607,0.0009451966,0.00215358,0.001956411,0.0003741498,0.0009314584,0.01138377],"category_scores_gemma":[0.009522782,0.0001530492,0.0002517065,0.0007618887,0.003688307,0.001322551,0.003281944,0.001544711,0.0003562888],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001665117,"about_ca_system_score_gemma":0.001519051,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00275697,"about_ca_topic_score_gemma":0.004141244,"domain_scores_codex":[0.9973465,0.001237632,0.00009894924,0.000253542,0.000437084,0.0006262946],"domain_scores_gemma":[0.9894906,0.004062737,0.00342283,0.0006948797,0.0004128253,0.001916123],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003245416,0.001012331,0.6011003,0.0003094256,0.0001430597,0.001541506,0.02869309,0.001344025,0.002232079,0.2579643,0.005349129,0.09998631],"study_design_scores_gemma":[0.00009751118,0.000421042,0.6804328,0.0005593557,0.00008461405,0.002790803,0.03934263,0.003997245,0.001629302,0.2076875,0.0628797,0.00007755002],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8739062,0.001188691,0.003380392,0.007320702,0.00004678119,0.0000554522,0.0001053583,0.00001657237,0.1139798],"genre_scores_gemma":[0.998117,0.0001715883,0.0001419714,0.0002029392,0.00001506317,0.00001080529,0.00001110806,0.000002350872,0.001327171],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01138377,"threshold_uncertainty_score":0.03808254,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3005990175","doi":"10.3386/w24414","title":"Computerizing VAT Invoices in China","year":2018,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":63,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"China; Business; Computer science; History; Archaeology","authors":[{"name":"Haichao Fan","is_ca":true},{"name":"Yu Liu","is_ca":true},{"name":"Nancy Qian","is_ca":true},{"name":"Jaya Wen","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.5069840276242837,"gpt":0.4956700704585738,"spread":0.01131395716570999,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001932257,0.0002974453,0.0003285771,0.001931016,0.0008097682,0.001185149,0.0006372179,0.0003560073,0.002526659],"category_scores_gemma":[0.00602854,0.0002537917,0.0002532923,0.00373895,0.0006641165,0.00115035,0.0006026197,0.0004130479,0.0005575083],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004454571,"about_ca_system_score_gemma":0.004793647,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1218826,"about_ca_topic_score_gemma":0.07548841,"domain_scores_codex":[0.997817,0.0003734283,0.000129697,0.0003419943,0.000989568,0.0003483141],"domain_scores_gemma":[0.9958045,0.001060535,0.0009516074,0.0007521554,0.001211382,0.0002198408],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001180877,0.0008975124,0.4506842,0.0002880833,0.00007221429,0.001039756,0.002214366,0.1182261,0.01214229,0.01348043,0.0225768,0.3771974],"study_design_scores_gemma":[0.0002432881,0.0004747169,0.5902928,0.00006744156,0.0001026808,0.0003377532,0.001275637,0.3442835,0.01818386,0.004428006,0.04014315,0.0001672316],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901956,0.0001959574,0.001515372,0.0002284906,0.00002125962,0.0001093933,0.0006535265,0.0004439668,0.006636487],"genre_scores_gemma":[0.9947442,0.0001314307,0.001439217,0.00001852694,0.000009900095,0.00002347308,0.0008920502,0.00002536371,0.002716054],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1218826,"threshold_uncertainty_score":0.2423462,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2123792499","doi":"10.1287/mksc.2015.0921","title":"The “Peter Pan Syndrome” in Emerging Markets: The Productivity-Transparency Trade-off in IT Adoption","year":2015,"lang":"en","type":"article","venue":"Marketing Science","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":62,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"University of Toronto","keywords":"Transparency (behavior); Productivity; Enforcement; Business; Audit; Language change; Emerging markets; Industrial organization; Economics; International economics; Accounting; Finance; Economic growth; Law","authors":[{"name":"K. Sudhir","is_ca":false},{"name":"Debabrata Talukdar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04417263294023258,"gpt":0.2499675134705381,"spread":0.2057948805303055,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002356049,0.000220273,0.0003270869,0.001298541,0.001225315,0.002919441,0.0002622391,0.0009528628,0.005851448],"category_scores_gemma":[0.01206998,0.0001601492,0.0004194685,0.001829554,0.004149174,0.005611872,0.002164431,0.002150265,0.0002169328],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009957678,"about_ca_system_score_gemma":0.001092541,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002986669,"about_ca_topic_score_gemma":0.003099122,"domain_scores_codex":[0.9987183,0.0004190944,0.00009390843,0.0002198128,0.000259024,0.0002898357],"domain_scores_gemma":[0.9799271,0.006679132,0.01084277,0.0008648975,0.0008017942,0.0008842472],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004961994,0.0002746479,0.6436144,0.0002308731,0.0001429925,0.001921181,0.005606527,0.002759766,0.002834474,0.2508126,0.003872113,0.08743411],"study_design_scores_gemma":[0.0001216109,0.0004870309,0.7574767,0.0002236635,0.00009826259,0.001624999,0.01018241,0.01020902,0.002734499,0.2067963,0.009958476,0.00008698263],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9495094,0.0009927102,0.007499694,0.007071783,0.00003469775,0.0000556962,0.0001842233,0.00003184998,0.03461981],"genre_scores_gemma":[0.9990686,0.0001976781,0.0002335645,0.000204966,0.00001576805,0.000008446986,0.00001714265,0.000003476688,0.0002504883],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005851448,"threshold_uncertainty_score":0.01957506,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2272984928","doi":"","title":"Inequality and Taxation: Evidence from the Americas on how Inequality may Influence Tax Institutions","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":61,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Latin Americans; Inequality; Economic inequality; Economics; Development economics; Property tax; Tax reform; Political science; Public economics","authors":[{"name":"Kenneth L. Sokoloff","is_ca":false},{"name":"Eric M. Zolt","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08882726720951752,"gpt":0.3087789058057525,"spread":0.219951638596235,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001957518,0.000141275,0.0003403231,0.001530946,0.001880372,0.002096896,0.0003920567,0.0005386046,0.005373896],"category_scores_gemma":[0.008662127,0.0001480751,0.000234559,0.003260134,0.00326534,0.00173842,0.001937658,0.001223369,0.0002286148],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001949852,"about_ca_system_score_gemma":0.001249331,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04641676,"about_ca_topic_score_gemma":0.05078435,"domain_scores_codex":[0.9988769,0.0004160038,0.00004736257,0.0001867233,0.0002104057,0.0002625813],"domain_scores_gemma":[0.9911929,0.003562771,0.003225585,0.000498399,0.001047049,0.0004733683],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000464801,0.0003420913,0.620777,0.0003011902,0.000317941,0.0003720587,0.01918854,0.001886373,0.0005906692,0.2382516,0.00717502,0.1103327],"study_design_scores_gemma":[0.00003925611,0.00006817179,0.9013554,0.0004723522,0.0001007958,0.00012582,0.006362429,0.0008014675,0.0004262375,0.04000774,0.05020987,0.00003055019],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8139096,0.01286117,0.001844429,0.01422033,0.00009255906,0.00002102446,0.0004501645,0.00001468902,0.1565861],"genre_scores_gemma":[0.9937612,0.003110582,0.0002053914,0.0006838515,0.00008203749,0.000006118552,0.0001275898,0.000009534398,0.002013555],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04641676,"threshold_uncertainty_score":0.09229314,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2028917337","doi":"10.1111/j.1564-913x.2010.00077.x","title":"The Indian informal sector: The impact of globalization and reform","year":2010,"lang":"en","type":"article","venue":"International Labour Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":60,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Informal sector; Outsourcing; Globalization; Labour economics; Poverty; Economics; Wage; Economic sector; Labour supply; Development economics; Business; Market economy; Economic growth; Economy","authors":[{"name":"Eckhard Siggel","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0208939753976399,"gpt":0.2783846300956209,"spread":0.257490654697981,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001359916,0.0001580937,0.0002345027,0.001671181,0.001071104,0.003955206,0.0003223418,0.000460843,0.00484693],"category_scores_gemma":[0.003690296,0.0000740535,0.0002701042,0.003981513,0.00218733,0.001269183,0.00151401,0.0009190246,0.0002740214],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00523869,"about_ca_system_score_gemma":0.003101228,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03669338,"about_ca_topic_score_gemma":0.03143788,"domain_scores_codex":[0.9984937,0.0006099621,0.00004676761,0.00005303192,0.000329947,0.000466552],"domain_scores_gemma":[0.9954979,0.001331797,0.001344642,0.000217824,0.0009792162,0.0006285766],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.000584337,0.0003958347,0.2598487,0.0008573097,0.0001734025,0.003259638,0.01199082,0.005385953,0.0008306635,0.4979706,0.02371519,0.1949874],"study_design_scores_gemma":[0.00004638998,0.0001706627,0.7125641,0.001278586,0.0002293683,0.00110846,0.04485241,0.003205971,0.0009235111,0.06717956,0.1683759,0.00006510437],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7284693,0.02823936,0.0007626625,0.03367577,0.00023108,0.000043754,0.0003883213,0.00002961521,0.2081602],"genre_scores_gemma":[0.9915431,0.005488666,0.00006245083,0.0005098137,0.00006774631,0.000004061763,0.00003631265,0.000004093921,0.002283795],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03669338,"threshold_uncertainty_score":0.07295954,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2166477663","doi":"10.1177/0020852310381805","title":"Does reliance on tax revenue build state capacity in sub-Saharan Africa?","year":2010,"lang":"en","type":"article","venue":"International Review of Administrative Sciences","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":60,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto; Global Affairs Canada","funders":"","keywords":"Revenue; Public economics; Tax reform; Spillover effect; Economics; Tax revenue; State (computer science); Government (linguistics); Business; Economic policy; Finance; Macroeconomics","authors":[{"name":"Wilson Prichard","is_ca":true},{"name":"David K. Leonard","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1196539237775612,"gpt":0.3345168732552001,"spread":0.214862949477639,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001410319,0.0001481472,0.000270123,0.001928652,0.0009128446,0.001890698,0.0005586133,0.0004477758,0.00747565],"category_scores_gemma":[0.007351948,0.0002311643,0.0002804141,0.002936056,0.001709419,0.003690612,0.002042747,0.0008596695,0.0003013354],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002110475,"about_ca_system_score_gemma":0.002283139,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0358131,"about_ca_topic_score_gemma":0.05009701,"domain_scores_codex":[0.9989244,0.0003853972,0.00003513369,0.00007995556,0.00008095408,0.0004940543],"domain_scores_gemma":[0.9967175,0.001010793,0.001346725,0.0001699815,0.0003734439,0.0003815437],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001750575,0.0001556206,0.7352027,0.0005958303,0.0002578504,0.002863562,0.0318554,0.002944452,0.001263129,0.09785464,0.007222987,0.1196086],"study_design_scores_gemma":[0.0000225982,0.00008683853,0.8690971,0.0006110899,0.00008391952,0.0006243114,0.05701251,0.00115642,0.0006503505,0.01374209,0.05687501,0.00003777142],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9546613,0.002646397,0.0005794304,0.01234162,0.00005624476,0.00003268034,0.0005963623,0.00001565099,0.02907037],"genre_scores_gemma":[0.9981798,0.0008857751,0.000102205,0.0002399812,0.00001479984,0.00001121228,0.0000579466,0.000004013222,0.0005042339],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0358131,"threshold_uncertainty_score":0.07120925,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2898424933","doi":"10.1080/23322373.2018.1517542","title":"The Informal Economy in pan-Africa: Review of the Literature, Themes, Questions, and Directions for Management Research","year":2018,"lang":"en","type":"article","venue":"Africa Journal of Management","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":58,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Carleton University","funders":"","keywords":"Informal sector; Portuguese; Economy; Democracy; Phenomenon; Political science; Economic growth; Knowledge economy; The Republic; Development economics; Economics","authors":[{"name":"Katia M. Galdino","is_ca":false},{"name":"Moses Ν. Kiggundu","is_ca":true},{"name":"Carla D. Jones","is_ca":false},{"name":"Sangbum Ro","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06255934839510534,"gpt":0.2976113821085232,"spread":0.2350520337134179,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001282502,0.0004341574,0.0004721876,0.006186637,0.001243943,0.003532432,0.0005176197,0.001095588,0.002198275],"category_scores_gemma":[0.003004986,0.0002398597,0.0003160278,0.01106565,0.001593087,0.004681394,0.001104417,0.001045337,0.0002347288],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002369114,"about_ca_system_score_gemma":0.005073185,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007060909,"about_ca_topic_score_gemma":0.01666434,"domain_scores_codex":[0.9992948,0.0002627172,0.0001252948,0.00007064602,0.0001550444,0.00009138526],"domain_scores_gemma":[0.9971131,0.001841488,0.0005482866,0.00003356248,0.0003544109,0.0001090025],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00005419048,0.0001064295,0.008457974,0.05891244,0.0001326115,0.001931221,0.01451946,0.0006429313,0.0008811973,0.06065375,0.02725337,0.8264544],"study_design_scores_gemma":[0.000007795342,0.0000727917,0.03977659,0.1028477,0.0002065034,0.002478431,0.04356603,0.0003239143,0.0003517598,0.01487233,0.795442,0.00005388284],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.00337489,0.9901444,0.0001703408,0.003034638,0.0002484469,0.00001048548,0.00002446995,0.000002589885,0.002989779],"genre_scores_gemma":[0.02071882,0.9779911,0.0002737904,0.0004482801,0.0001921596,0.0000103425,0.00002175158,0.000001433247,0.0003423567],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.007060909,"threshold_uncertainty_score":0.01718926,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2291764530","doi":"10.17169/refubium-23417","title":"Equality and multilateral financial cooperation in the Americas","year":2012,"lang":"en","type":"article","venue":"Refubium (Universitätsbibliothek der Freien Universität Berlin)","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":57,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Financial market; Finance; Financial services; Financial intermediary; Foreign direct investment; Financial market participants; Economics; Financial system; Indirect finance; Business","authors":[{"name":"Leslie Elliott Armijo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05128741665130192,"gpt":0.2481156844537235,"spread":0.1968282678024215,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004033204,0.0002820881,0.0001932412,0.001948486,0.004449879,0.007778788,0.0005287588,0.001395722,0.009802539],"category_scores_gemma":[0.007088866,0.0001526073,0.0001866882,0.002586345,0.005900993,0.003410099,0.01004882,0.002487334,0.0003478712],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006331591,"about_ca_system_score_gemma":0.006560886,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01874341,"about_ca_topic_score_gemma":0.01831549,"domain_scores_codex":[0.996051,0.001393067,0.0001069865,0.0002953653,0.0008517453,0.001301868],"domain_scores_gemma":[0.9966159,0.001150536,0.000676275,0.0002662739,0.0004962417,0.0007947874],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001174463,0.00001263317,0.001404015,0.00003416085,0.000005894115,0.0001004726,0.003561529,0.0002512095,0.0000725002,0.9690866,0.004493371,0.0209657],"study_design_scores_gemma":[0.0000489199,0.00004036233,0.01343564,0.0004822971,0.00001532687,0.0002375599,0.0114621,0.0006181971,0.0002256164,0.3390169,0.6343871,0.0000300253],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1283753,0.01556022,0.003217638,0.0621725,0.0005985206,0.0000404664,0.0001525116,0.00008069046,0.7898021],"genre_scores_gemma":[0.9720525,0.002703308,0.0007840508,0.003819778,0.0002436732,0.00003769791,0.00005073099,0.00001807724,0.02029023],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01874341,"threshold_uncertainty_score":0.04593915,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}