{"id":"W1601231596","doi":"","title":"Tax secrecy and tax transparency : the relevance of confidentiality in tax law","year":2013,"lang":"en","type":"book","venue":"","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Economic history; Geography; History; Art","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":[0.01442547,0.0004377338,0.000780073,0.002350469,0.005619701,0.01497308,0.0011809,0.005421421,0.01552906],"category_scores_gemma":[0.07248489,0.0004878925,0.0007302681,0.004021514,0.01791374,0.02031028,0.005294052,0.008017195,0.00152297],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009889609,"about_ca_system_score_gemma":0.012363,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009193738,"about_ca_topic_score_gemma":0.004870483,"domain_scores_codex":[0.9809362,0.01066517,0.000837999,0.001161383,0.004191296,0.002208107],"domain_scores_gemma":[0.9264079,0.05431581,0.007620808,0.004302657,0.005977273,0.001375563],"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":[0.00002125091,0.00000721242,0.0004926946,0.00006259842,0.000005794812,0.00004620126,0.000946612,0.0003421464,0.00002057669,0.9816366,0.009955292,0.006462901],"study_design_scores_gemma":[0.00001838255,0.0000172385,0.001155823,0.0005877679,0.0000168219,0.0001254917,0.001690082,0.0009656378,0.0001977607,0.9467568,0.04844071,0.00002750244],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.04141077,0.04192388,0.01704963,0.4210765,0.002756734,0.00012641,0.0008218182,0.00009384487,0.4747404],"genre_scores_gemma":[0.9401665,0.02248155,0.001975897,0.008273899,0.003266382,0.0001018516,0.0001877977,0.00008030586,0.02346578],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01552906,"threshold_uncertainty_score":0.07629007,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03945466481352575,"score_gpt":0.2294588810729152,"score_spread":0.1900042162593895,"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."}}