{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":4,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":4,"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":"d6705b4487fa","filters":{"venue":"조세학술논집"}},"results":[{"id":"W2278337089","doi":"","title":"조세지출의 범위에 관한 연구","year":2015,"lang":"ko","type":"article","venue":"조세학술논집","topic":"Educational Systems and Policies","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Value-added tax; Indirect tax; Tax credit; Tax reform; Direct tax; Ad valorem tax; Economics; Tax avoidance; Public economics; State income tax; Double taxation; Tax rate; Business; Monetary economics","authors":[{"name":"장재형","is_ca":false},{"name":"임재현","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06158214553203505,"gpt":0.3112630076172487,"spread":0.2496808620852136,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002065895,0.0002369516,0.0002117814,0.0009461855,0.002353885,0.005605915,0.0006043997,0.0008671688,0.03221077],"category_scores_gemma":[0.006374244,0.0001583435,0.0002846691,0.001039113,0.002799641,0.003389551,0.001363748,0.001803704,0.01111678],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003436906,"about_ca_system_score_gemma":0.005399369,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008979669,"about_ca_topic_score_gemma":0.007613039,"domain_scores_codex":[0.99762,0.0005420927,0.0001070487,0.0004941278,0.0009643556,0.0002723116],"domain_scores_gemma":[0.9968523,0.0006507953,0.0003373755,0.0004189638,0.001552594,0.0001879938],"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":[0.00003465846,0.00003327336,0.003132502,0.0001377669,0.00001520966,0.0001656629,0.001646166,0.0003784552,0.0005270081,0.8438349,0.06176599,0.08832842],"study_design_scores_gemma":[0.000008901301,0.00003379811,0.004783557,0.0002630781,0.00001490159,0.0002354113,0.001761865,0.0007594108,0.0009855756,0.09712987,0.8939948,0.00002887544],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02193544,0.002882951,0.01399784,0.01511474,0.001555078,0.0001981309,0.0006854855,0.0001922032,0.9434381],"genre_scores_gemma":[0.5799896,0.005871277,0.0123322,0.008003472,0.001184079,0.0002489506,0.001563394,0.0001955871,0.3906115],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03221077,"threshold_uncertainty_score":0.1077558,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2262676951","doi":"","title":"출국세 도입에 대한 헌법적 검토와 입법 형태에 관한 연구","year":2014,"lang":"ko","type":"article","venue":"조세학술논집","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Taxpayer; Jurisdiction; Business; Residence; Income tax; Indirect tax; Double taxation; Economics; Tax reform; Public economics; Law; Finance; Political science; Demographic economics","authors":[{"name":"최정희","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01454484011067907,"gpt":0.2063849437880017,"spread":0.1918401036773226,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001677547,0.0002325063,0.0002393302,0.0007077823,0.00273891,0.004262454,0.0005926625,0.001476015,0.05378552],"category_scores_gemma":[0.003953544,0.0002717304,0.0003230445,0.0007246521,0.001804812,0.002855896,0.001702865,0.001963516,0.02507843],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001949562,"about_ca_system_score_gemma":0.005806205,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01458779,"about_ca_topic_score_gemma":0.01674672,"domain_scores_codex":[0.9977319,0.0002734475,0.0002030084,0.0003827869,0.0009014172,0.0005073752],"domain_scores_gemma":[0.9964188,0.0002676603,0.0003591473,0.0004985763,0.002072118,0.0003836358],"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":[0.00009720641,0.0001099161,0.008664334,0.0003057597,0.00002504408,0.0006087592,0.002760398,0.0004053962,0.004011272,0.6222837,0.2022809,0.1584472],"study_design_scores_gemma":[0.00001441794,0.00004267293,0.006350318,0.0001776789,0.00001494363,0.0004945085,0.001071009,0.000350537,0.002523533,0.02247361,0.9664422,0.00004464146],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02759559,0.001334458,0.01160422,0.0114601,0.0009387984,0.0003588018,0.001015713,0.0003448089,0.9453476],"genre_scores_gemma":[0.2846568,0.002222132,0.0094194,0.005324599,0.0003447286,0.000194181,0.001370737,0.0001598008,0.6963076],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05378552,"threshold_uncertainty_score":0.1799305,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2197903755","doi":"","title":"Nondiscrimination In Income Tax Treaties","year":2004,"lang":"en","type":"article","venue":"조세학술논집","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Taxpayer; Nationality; Jurisdiction; Treaty; Tax treaty; Convention; Double taxation; Income tax; State (computer science); Law; International taxation; Withholding tax; Business; Direct tax; Economics; Political science; Law and economics; Tax reform; Immigration","authors":[{"name":"Kim Dong Soo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01398349261448093,"gpt":0.2316767924731019,"spread":0.217693299858621,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009721799,0.0005936049,0.0005218688,0.002070301,0.007378439,0.009792042,0.001844471,0.005372884,0.007020886],"category_scores_gemma":[0.02200951,0.0004585294,0.0008295231,0.002869861,0.0120505,0.006320606,0.004446834,0.00795205,0.001757218],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008887075,"about_ca_system_score_gemma":0.01038151,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01243261,"about_ca_topic_score_gemma":0.009107283,"domain_scores_codex":[0.9829946,0.005675374,0.001014419,0.001695023,0.006848312,0.001772282],"domain_scores_gemma":[0.9940351,0.00296805,0.0005397981,0.001028056,0.001261713,0.0001673735],"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":[0.000002500153,0.000005780651,0.00006059241,0.00001063297,0.000001010192,0.0000173074,0.0002990024,0.00007651369,0.00002690316,0.9903933,0.005375734,0.003730609],"study_design_scores_gemma":[0.00001459114,0.00002055832,0.0004496322,0.0002763986,0.00001151543,0.0000922753,0.0004159969,0.0005000012,0.0004449929,0.5712591,0.4264851,0.00002976481],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.008043449,0.00635887,0.02379346,0.01848977,0.001616471,0.0002024989,0.0002562337,0.0001006857,0.9411386],"genre_scores_gemma":[0.5441934,0.01128014,0.02931955,0.03260482,0.005320755,0.001249511,0.0007763407,0.0002967617,0.3749587],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01243261,"threshold_uncertainty_score":0.06448048,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2223329423","doi":"","title":"지방소비세의 도입에 관한 연구","year":2004,"lang":"ko","type":"article","venue":"조세학술논집","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Tax reform; Value-added tax; Ad valorem tax; Direct tax; Consumption tax; Indirect tax; Economics; Local government; Tax avoidance; State income tax; Public economics; Business; Economic policy; Public administration; Political science","authors":[{"name":"윤현석","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01444658894514635,"gpt":0.2737011887743573,"spread":0.259254599829211,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001371257,0.0001505301,0.0001773448,0.0008162888,0.002388153,0.001980967,0.0004724913,0.0005383678,0.02242324],"category_scores_gemma":[0.002817383,0.0001494363,0.0002239824,0.00109947,0.002169343,0.002083648,0.001604235,0.001288773,0.00333761],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003838421,"about_ca_system_score_gemma":0.003298854,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01541233,"about_ca_topic_score_gemma":0.03352575,"domain_scores_codex":[0.9990479,0.0003424659,0.00004342015,0.0002073598,0.0001922654,0.0001665166],"domain_scores_gemma":[0.9987661,0.0002126539,0.000171226,0.0002362633,0.0004847526,0.0001291693],"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":[0.00002000474,0.00004177,0.004262247,0.00008795123,0.000008513488,0.00006416498,0.002731236,0.001017806,0.0003473357,0.8631002,0.05100338,0.07731536],"study_design_scores_gemma":[0.00002713858,0.0000672317,0.01429494,0.000118877,0.00001494057,0.000207025,0.002761072,0.002444066,0.001722218,0.1497625,0.828543,0.00003687628],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04510824,0.001712106,0.05299455,0.02041536,0.0006863847,0.000271722,0.0002914382,0.0004568694,0.8780633],"genre_scores_gemma":[0.7711908,0.0008892054,0.01912254,0.002585314,0.0002526576,0.0001382559,0.0002338859,0.0001138552,0.2054736],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02242324,"threshold_uncertainty_score":0.07501322,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}