{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005183397,0.0003396677,0.0004136429,0.001126456,0.001615316,0.004539183,0.001048276,0.002439828,0.00949937],"category_scores_gemma":[0.0248318,0.0002534802,0.0003862499,0.0009042043,0.002797005,0.002648559,0.003738177,0.00308401,0.0009797165],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002425816,"about_ca_system_score_gemma":0.005902983,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002973036,"about_ca_topic_score_gemma":0.006809411,"domain_scores_codex":[0.997339,0.001147717,0.00009131493,0.000193424,0.0008139207,0.0004146131],"domain_scores_gemma":[0.9848874,0.006911055,0.00228266,0.002410357,0.001834565,0.001673945],"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":[0.000257078,0.0003274284,0.007663102,0.0001357134,0.00004300984,0.0001447005,0.001385182,0.006697844,0.002249916,0.8530574,0.01862328,0.1094153],"study_design_scores_gemma":[0.0002479141,0.0002993443,0.01171356,0.0002942303,0.00009521896,0.0002442494,0.001452498,0.02572531,0.004533755,0.7519178,0.2033989,0.00007723475],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.3740411,0.002192672,0.08271055,0.05527732,0.001148844,0.0002988914,0.0001750716,0.0006477182,0.4835078],"genre_scores_gemma":[0.9668174,0.0002569096,0.004986257,0.001807122,0.0001615642,0.00004663858,0.0000203316,0.00004779679,0.0258559],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.00949937,"threshold_uncertainty_score":0.03177857,"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."}}