{"id":"W126796482","doi":"","title":"Value Added Tax Treatment of Financial Services: An Assessment and Policy Proposal for Developing Countries","year":2007,"lang":"en","type":"preprint","venue":"RePEc: Research Papers in Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Developing country; Revenue; Financial services; Finance; Business; Tax reform; Tax revenue; Tax policy; Value-added tax; Economics; International economics; Public economics; Economic growth","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005253668,0.0006525205,0.0005912069,0.004149707,0.002364266,0.007387043,0.00181475,0.005222838,0.004026882],"category_scores_gemma":[0.007962556,0.0003673552,0.001095182,0.003620373,0.003263836,0.004522104,0.002662617,0.003725648,0.0004254969],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01647116,"about_ca_system_score_gemma":0.02983756,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1447442,"about_ca_topic_score_gemma":0.1047293,"domain_scores_codex":[0.9969587,0.0008443606,0.000132505,0.0001745443,0.001252932,0.0006369539],"domain_scores_gemma":[0.9974361,0.0006286698,0.0002333849,0.0001698292,0.001281957,0.0002501039],"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":[0.00007098712,0.0001275685,0.003522902,0.000286445,0.00002286322,0.0002395105,0.0004504142,0.006903591,0.0004868427,0.9108046,0.01595443,0.06112982],"study_design_scores_gemma":[0.0002285528,0.0004549973,0.01994052,0.003242125,0.0001745537,0.0005342187,0.005318037,0.03159174,0.003052541,0.3600138,0.5752383,0.0002104879],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1463524,0.03946019,0.06297424,0.2686486,0.002931977,0.001894439,0.002309637,0.0004600653,0.4749683],"genre_scores_gemma":[0.8200384,0.04222166,0.06849695,0.01787401,0.001190716,0.00103127,0.001084484,0.00008535071,0.04797717],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1447442,"threshold_uncertainty_score":0.2878034,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04352000703151526,"score_gpt":0.3590027696877549,"score_spread":0.3154827626562396,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}