{"id":"W1752407938","doi":"10.2139/ssrn.1920866","title":"Small Business Taxation: Revamping Incentives to Encourage Growth","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto; University of Calgary","funders":"","keywords":"Incentive; Business; Public economics; Economics; Market economy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001060336,0.0001834333,0.000167033,0.0003155974,0.0003439477,0.000225996,0.0003687794,0.00004743493,0.0002344739],"category_scores_gemma":[0.0003298438,0.0001673524,0.00007012774,0.0009546537,0.00002871185,0.001076095,0.00009964723,0.0006168778,0.0004563819],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002304735,"about_ca_system_score_gemma":0.0003615808,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004556139,"about_ca_topic_score_gemma":0.001419394,"domain_scores_codex":[0.9979762,0.00001820633,0.0003169182,0.0002376367,0.0002220172,0.001229037],"domain_scores_gemma":[0.9985237,0.00001004211,0.0007474844,0.0001456246,0.000546401,0.00002682117],"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":[0.0001518631,0.0001498579,0.04063658,0.00006383926,0.0000719531,0.00001812221,0.0003400907,0.00002572432,0.001352553,0.9311094,0.0009186738,0.02516138],"study_design_scores_gemma":[0.001666683,0.00008336543,0.2301076,0.0002683156,0.0001121459,0.0001452819,0.003626703,0.000287046,0.0004655314,0.7249109,0.03723148,0.001095063],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.860452,0.000449222,0.09066857,0.003679435,0.0009415995,0.0003625788,9.431636e-7,0.0001935719,0.04325206],"genre_scores_gemma":[0.9949633,0.0002585323,0.0003530784,0.001357728,0.00114476,0.000009431262,0.000005274373,0.00002903345,0.001878829],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2061985,"threshold_uncertainty_score":0.6824432,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03152680069457205,"score_gpt":0.2012448146653006,"score_spread":0.1697180139707286,"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."}}