{"id":"W1523660595","doi":"","title":"Tax avoidance in Canada : the general anti-avoidance rule","year":2002,"lang":"en","type":"book","venue":"Irwin Law eBooks","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Tax avoidance; Psychology; Political science; Double taxation; Law","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0002042643,0.0004074764,0.0004381623,0.0001028999,0.0002674193,0.00032805,0.0006524675,0.0001622965,0.0005993482],"category_scores_gemma":[0.00002796623,0.0003261901,0.0001046064,0.0000779379,0.0001378056,0.0002407925,0.0001655599,0.0006378233,0.0004208371],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003703971,"about_ca_system_score_gemma":0.000405698,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8974996,"about_ca_topic_score_gemma":0.9614676,"domain_scores_codex":[0.9981238,0.00002474729,0.0004477754,0.0004453525,0.00049545,0.0004628335],"domain_scores_gemma":[0.9988267,0.00005405023,0.000478607,0.0005250829,0.0000958678,0.00001964775],"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":[0.00001045758,0.00001873773,0.000676024,0.0002566774,0.00004170644,0.0001747056,0.0001248299,0.0001817467,0.00003883532,0.5355288,0.4574769,0.005470491],"study_design_scores_gemma":[0.0002627365,0.00000173369,0.0008109902,0.0001833191,0.00002037574,0.000001847868,0.00002941386,0.0003430627,0.00002650098,0.003417516,0.9944741,0.0004283802],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.004049618,0.0006020053,0.00000494942,0.0005758489,0.0009878707,0.0003938552,0.00002505713,0.00008075101,0.9932801],"genre_scores_gemma":[0.2393524,0.000008614727,0.00002439902,0.008220929,0.002591423,0.00003946101,0.00003896381,0.00007025796,0.7496535],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.5369972,"threshold_uncertainty_score":0.999919,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01398600554070432,"score_gpt":0.1964031349585822,"score_spread":0.1824171294178779,"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."}}